Free 2000 TC-40A - Utah


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State: Utah
Category: Tax Forms
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http://tax.utah.gov/forms/2000/tc-40a.pdf

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Preview 2000 TC-40A
Income Tax Schedule A - Parts 1, 2, 3
(Attach to your 2000 Utah income tax return)
Taxpayer's last name

TC-40A
Rev. 12/00 Taxpayer's Social Security number

PART 1: FULL OR PART-YEAR RESIDENTS ONLY - Credit For Taxes Paid To Another State (use additional TC-40A forms if for more than 2 states)
Definition of Part-Year resident: Part-Year residents must read this definition. Domiciled in Utah for part of the year and domiciled in a state, other than Utah, for part of the year. A part-year resident may claim credit on portions of income that: (1) is subject to both Utah tax and tax in another state, (2) was received while living in Utah, and (3) was included in "Column A-Utah Income" in Part 3 of this form. Also see "Part-Year Resident Defined" on page 2.

1. Federal adjusted gross income taxed in state of: ____________________ 1 $ 2. Federal adjusted gross income from federal return (see line 4 instructions on page 5) 2 3. Portion of other state gross income to total income (divide line 1 by line 2 and round to 4 decimal places) 4. Utah income tax (line 22 on front of return) 4 5. Credit limitation (line 4 times decimal on line 3) 5 6. Actual income tax paid to state shown on line 1 6 7. Credit for taxes paid to another state (line 5 or 6, whichever is less). Enter on line 31 on page 2 of return. If you are claiming a second credit for taxes paid to another state, complete the worksheet below. If you have more than two claims for this tax credit, obtain additional copies of this schedule.

00 00
3

00 00 00
7 $

00

Add all CREDITS for taxes paid to another state, from line 7 for each state, and enter the total on line 31 of your return.
NOTE: You cannot file electronically if there is more than one credit for taxes paid to another state. 1. Federal adjusted gross income taxed in state of: ____________________ 1 $ 2. Federal adjusted gross income from federal return (see line 4 instructions on page 5) 2 3. Portion of other state gross income to total income (divide line 1 by line 2 and round to 4 decimal places) 4. Utah income tax (line 22 on front of return) 4 5. Credit limitation (line 4 times decimal on line 3) 5 6. Actual income tax paid to state shown on line 1 6 7. Credit for taxes paid to another state (line 5 or 6, whichever is less). Enter on line 31 on page 2 of return.

00 00
3

00 00 00
7 $

00

YOU MUST ATTACH A SIGNED COPY OF ALL OTHER STATE INCOME TAX RETURNS FOR WHICH CREDIT IS CLAIMED. ALSO ATTACH THIS SCHEDULE TO YOUR UTAH TAX RETURN. PART 2: FOR UTAH RESIDENTS AND NON OR PART-YEAR RESIDENTS - Retirement Income Exemption/Deduction

YOU DO NOT QUALIFY FOR THE UTAH RETIREMENT INCOME DEDUCTION if (1) you received a lump sum distribution from a "retirement plan" when your employment is terminated prior to meeting your employer's normal retirement requirements; or (2) you received a distribution from a "retirement plan" that is terminated by your employer. (See page 7)
1. Age 65 or older - Retirement Income Exemption Self Spouse Check if self/spouse are 65 or older 2. Under age 65 - Retirement Income Deduction
Line 2 is limited to qualifying taxable retirement income up to $4,800 per retiree and can only be used by the retiree who earned the income. ATTACH ALL FORMS 1099R, SSA-1099, or other documentation to support your deduction.

Total boxes checked ______ x $7,500 =

1 $

00

Self Date of birth

Spouse

$ a. Qualified retirement income a. $ $ 4,800 b. $ b. Retirement limitation 4,800 +$ c. $ c. Enter the lesser of a or b for each column. = 2 $ If you or your spouse are 65 or older, enter "0." Add "Self" and "Spouse" amounts on line "c." for total. 3. Total exemption amount (add lines 1 and 2) 4. Enter federal adjusted gross income from line 4 of state return, plus any lump sum amount from line 6 of your state return, plus any interest on line 8b of federal forms 1040A or 1040 4 5. Enter: (a) $32,000 - if married filing joint, head of household, or qualifying widow(er) (b) $16,000 - if married filing separate 5 (c) $25,000 - if single 6. Subtract line 5 from line 4 (if zero or less, enter zero) 6 7. One-half of line 6 (line 6 divided by 2). If zero or less, enter zero. 8. Subtract line 7 from line 3. This is your retirement exemption/deduction. Enter on line 14 on page 1 of your state return. Do not enter an amount less than zero. ATTACH THIS SCHEDULE TO YOUR UTAH TAX RETURN. SEE BACK OF THIS FORM FOR PART 3: NON OR PART-YEAR RESIDENT SECTION. $ 3

00 00

00 00 00
7 8 $

Round to nearest whole dollar.

00 00

TC-40A Continued
PART 3: NON OR PART-YEAR RESIDENTS ONLY - Worksheet to Calculate Utah Income Tax Liability

Complete columns A & B (lines a through h) to determine your Utah income and Total income.
(see instructions and line descriptions below) a. Wages, salaries, tips, unemployment, and other employee compensation b. Dividends and interest income c. Business and farm income (or loss) d. Net gain (or loss) from sale or exchange of capital assets e. Pensions, annuities, rents, royalties, partnership income, or other income f. Total income (add lines a through e) g. Adjustments to income (please explain) h. TOTAL (subtract line g from line f for both COLUMNS A & B). COLUMN B total must equal the FAGI amount on line 4 of your Utah return.
COLUMN A - UTAH INCOME COLUMN B - TOTAL INCOME a $ b c d e f $ g h $ Enter total here and in "Box a" on line 23.

00 $ 00 00 00 00 00 $ 00 00 $
Enter total here and in "Box b" on line 23.

00 00 00 00 00 00 00 00

YOU MUST complete the worksheet above and enter the totals from line h of COLUMN A and COLUMN B above in the corresponding boxes on line 23 of your state income tax return. Enter the COLUMN A total in "Box a" and the COLUMN B total in "Box b" on line 23 of your return.

Column Instructions For The Worksheet Above
Column B - TOTAL INCOME Column B is for you to record your total income as shown on your federal income tax return. If you used federal forms 1040A, 1040EZ, or Telefile, DO NOT complete lines a through g for COLUMN B. Enter on line h of the worksheet above the amount from federal forms 1040A line 19, 1040EZ line 4, Telefile line I. If you used federal form 1040, enter corresponding amounts from lines 7 through 33 of your federal form 1040 on lines a through g in COLUMN B of the WORKSHEET above. Column A - UTAH INCOME COLUMN A is for you to record your income from Utah sources on lines a through g of the WORKSHEET above. You are required to complete lines a through g, if they apply, regardless of whether you used federal forms 1040, 1040A, 1040EZ, or Telefile.

Attach this SCHEDULE, along with a copy of your FEDERAL RETURN and SCHEDULES to your Utah tax return.

Descriptions For Lines a Through h of the Worksheet Above
Line a - Wages, Salaries, Tips, Unemployment, and Other Employee Compensation All income from wages, salaries, tips and other employee compensation for personal services performed in Utah while in a nonresident status, PLUS all such income for personal services performed both within and without Utah while in a resident status must be included in the Utah income column. (1040, lines 7, 19; 1040A, lines 7, 13; 1040EZ, line 1, 3) Line b - Dividends and Interest Income All dividends and interest income received (actually or constructively) while in a resident status must be included in the Utah income column. (1040, lines 8a, 9; 1040A, lines 8a, 9; 1040EZ, 2) Line c - Net Gain or Loss From Business and Farm Income Business and farm income (or loss) derived from Utah sources must be entered in the Utah income column. Also, in cases where such income or loss pertains only to the time that you were a Utah resident, ALL such income or loss must be entered in the Utah income column. (1040, lines 12, 18; 1040A, none; 1040EZ, none) Line d - Sales or Exchange of Capital Assets Enter in the Utah income column the net gain or loss from the sale or exchange of capital assets derived from Utah sources while in a nonresident status, PLUS all such gain or loss from transactions that occurred while a Utah resident. (1040, lines 13, 14; 1040A, 10; 1040EZ, none) Line e - Pensions, Annuities, Rents, Royalties, Partnership Income and Other Income - Attach Explanation All pensions and annuities received (actually or constructively) while in a resident status must be included in the Utah income column. All income or loss from rent and royalties, partnerships, estates, or trusts that was derived from Utah sources must be entered in the Utah income column. Also, when such income pertains only to the time you were a Utah resident, the total amount must be entered in the Utah income column. Enter all other income from Utah sources while in a nonresident status, PLUS all income received while a Utah resident. Use this line to report lump sum distributions (see instructions for line 6). Any such distribution received after you became a Utah resident is Utah income. (1040, lines 10, 11, 15b, 16b, 17, 20b, 21; 1040A, 11b, 12b, 14b; 1040EZ, none) Line f - Total lines a through e from this worksheet. Line g - Adjustments to Income Based on your residency status, enter the amount of each deduction applicable to Utah income. This may include: payments to qualified IRA or KEOGH retirement plans, alimony paid while a Utah resident, and other deductions. (1040, lines 23 - 31; 1040A, 16, 17; 1040EZ, none) Line h - Total Subtract line g from line f. Column B total must equal the federal adjusted gross income (FAGI) on line 4 of your Utah return. Enter the total from line h, COLUMN A to box "a" on line 23 of your Utah income tax return. Enter the total from line h, COLUMN B to box "b" on line 23 of your Utah income tax return.