Utah Tax Form TC-40B - Non or Part-year Resident Utah Income Schedule Instructions

TC-40B – Nonresident and Part-year Resident Instructions

Follow these steps to calculate your Utah tax.

1. Complete form TC-40, page 1, through line 23.
2. Complete form TC-40B, Non or Part-Year Resident Utah Income Schedule, included in this booklet.
   •  Column A – Utah Income and Adjustments: Enter in column A (lines 1 through 16) all income or (loss) earned or received from Utah sources while not a Utah resident, plus all income or (loss) earned or received from all sources while a Utah resident (even if not from a Utah source). Enter each adjustment (lines 17 through 31) applicable to Utah income, including moving expenses when moving into Utah.
   •  Column B – Federal Income and Adjustments: Enter in column B (lines 1 through 16) the total income or (loss) from all sources as reported on your federal return, as noted on the TC-40B. Enter the adjustments (lines 17 through 31) claimed on your federal return, as noted on the TC-40B.
   •  Nonresident Active Duty Military Pay Adjustment: Enter on line 30, column B the total amount of any active duty military pay received by a nonresident taxpayer and included in the income reported on line 1, column B. (This income should already be excluded in the entry on line 1, column A for Utah.)
3. Enter on line 33 of your TC-40B, the result of dividing the total on line 32 column A by the total on line 32 column B. Enter the result rounded to four decimal places. Do not enter an amount greater than 1.0000.
4. Enter on line 34 of your TC-40B the tax from your TC-40, page 1, line 23.
5. Enter on line 35 of your TC-40B, the result of multiplying the tax you entered on line 34 by the decimal on line 33. This is your Utah tax.
6. Transfer your Utah tax from line 35 of your TC-40B to line 24 on page 2 of your TC-40.
7. Complete page 2 of your TC-40.