Screen UTAdj — Utah Adjustments to Income (1040)

Additions to Income

If you filed a Federal Form 4972 for lump sum distributions, UltraTax CS enters the total amounts on Utah Form TC-40A, Part 1 - Additions to Income as
Code 51
. Enter the amount of lump sum distributions if different from the amount on the Federal Form 4972.
Enter the sum of lines 8 and 9 from Utah Form TC-675M to the extent the amount was deducted on your return in a prior year, or was used in calculating the MSA credit on your Utah return after 2007. Include disbursements pursuant to a bankruptcy filing and any amount withdrawn that's not deducted on the federal tax return under Inland Revenue Code
Sec 220
.
Enter the Paycheck Protection Loan or other federal grant or loan related to COVID-19.
Enter the amount withdrawn from a Utah Educational Savings Plan that wasn't used for qualified higher education costs. You'll need to add-back the withdrawn amount to income if the amount withdrawn was deducted, or used in calculating the UESP credit on the current or a previously filed Utah return.
Enter the amount of the child's income excluded from the parent's return, if different from the amount on the federal Form 8814.
Enter distributions received by a Utah resident beneficiary of a resident trust if the income was taxed at the trust level for federal tax purposes, but not for Utah tax purposes.
Enter distributions received by a Utah resident beneficiary of a nonresident trust of undistributed net income, if the income was taxed at the trust level for federal tax purposes, but not taxed by any state.
Enter any qualified equitable adjustment needed to prevent receiving a double tax benefit.
Enter the total tax paid by a pass-through entity on the taxpayer's behalf to Utah or any other states.
If there is an amount entered on pass-through entity taxes (State return only) field on the federal K1-4 screen, this amount is also added back for Utah AGI purpose.

Subtractions from Income

Enter tier 1 railroad retirement benefits in the RRB-1099 facsimile on the federal
SSA-1099
screen. Enter tier 2 railroad retirement benefits in
RR tier 2 benefits
on the federal
1099R
screen. Use these fields to enter an amount if different from the federally calculated amount.
Enter any qualified equitable adjustment needed to prevent paying double tax.
Form 1040 defaults to the amounts you enter on the federal
W2
screen with a wage code of
2
(military). Enter amounts if different from the calculated amounts. If a nonresident service member is married to a resident of Utah and they are filing a joint resident Utah return, enter the nonresident service member's active duty pay.
Only enter the state tax refund distributed to the taxpayer by a Utah trust if the refund was included as federal income of the trust.
Enter FDIC premiums paid, but not allowed as a deduction on the federal income tax return.
Enter federally funded COVID-19 grant amounts or forgiven loans received from Utah government, if the amounts were included in the federal AGI.
Enter an amount if different from the federally calculated amount.

Native American Income

Some income of Utah Native Americans is exempt from Utah income Tax. Enter Utah Native American income not entered on the federal
W2
,
Income
,
1099M
screens. Refer to Form TC-40A "Native American Income (code 77)" instructions for details.
Enter a Native American tribe enrollment number of a taxpayer.
Enter a nation or tribe code from the list for an enrolled taxpayer.
Enter a Native American tribe enrollment number of a spouse.
Enter nation or tribe code from the list for an enrolled spouse.
Chat now

error-icon

Triva isn't available right now.

Check out the support page for our phone number and hours

error-close