Free Pub-59, Handbook for Electronic Filers of Utah Individual Income Tax Returns - Utah

tax.utah.gov

Randolph Prawitt

Publication 59
Revised 2/10/09

Handbook for Electronic Filers of Utah Individual Income Tax Returns
Including file specifications and record layouts
Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 801-297-2200 1-800-662-4335 www.tax.utah.gov

2008
If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811, or TDD 801-297-2020. Please allow three working days for a response.

Contents
Introduction ...................................................................................... 2 Contact Phone Numbers for Utah Returns ...................................... 2 Calendar .......................................................................................... 2 Definition of Terms ........................................................................... 2 Categories of Electronic Filers ................................................... 2 Types of Electronic Filers ........................................................... 2 Ways to Participate in Electronic Filing ...................................... 3 Federal/Utah Electronic Filing.......................................................... 3 How Filing Works ....................................................................... 3 Who May Participate .................................................................. 3 Information for Participation ............................................................. 3 Acceptance Process ........................................................................ 3 EFIN and ETIN .......................................................................... 3 Utah Test Data ........................................................................... 3 Utah Portion of the Electronic Return .............................................. 4 Electronic Portion of an Electronically Filed Utah Return .......... 4 When to Mail the TC-8453 to the Tax Commission .................... 4 Paper Portion of an Electronically Filed Utah Return................. 4 Completing the Utah Tax Return ................................................ 4 Exclusions from Electronic Filing ............................................... 4 Transmitting the Utah Electronic Return .......................................... 4 ERO/Transmitter Certification .................................................... 4 IRS Acknowledgement............................................................... 4 Utah Acknowledgement ............................................................. 5 Non-Receipt of Utah Acknowledgement .................................... 5 Reject Codes ............................................................................. 5 Errors Detected by the IRS .................................................. 5 Errors Detected at the Utah State Tax Commission ............. 5 The State Acknowledgement System ........................................ 5 Form TC-8453 ................................................................................. 5 Instructions For Completing Form TC-8453, If Required ........... 5 IRS DCN .............................................................................. 5 Declaration of Taxpayer for State Only Returns ................... 5 Processing and Mailing TC-8453 ......................................... 6 Delays and Problems....................................................................... 6 Balance Due Returns ...................................................................... 6 Information Electronic Filers Must Provide to Taxpayers ................. 6 Responsibilities of Electronic Filers / Transmitters / EROs .............. 6 Compliance ................................................................................ 6 Timeliness/Deadline for Filing .................................................... 6

Changes to the Returns ............................................................. 6 After Acknowledgement of the Utah Return .............................. 7 Penalties .......................................................................................... 7 Advertising Standards ..................................................................... 7 Monitoring and Suspension of an Electronic Filer ........................... 7 Administrative Review Process ....................................................... 7 Publications and Other Information ................................................. 7 Internal Revenue Service .......................................................... 7 Utah State Tax Commission....................................................... 7 Appendix A File Specifications and Records Layout (Tax Year 2008) ........... 8 Appendix B Electronic Filing Payment Coupon Instructions ....................... 31 Appendix C Error Codes for Electronically Filed Utah Returns ................... 33 Appendix D TC-8453, Utah Individual Income Tax Transmittal for Electronic Filing ....................................................................... 36

Introduction
Since 1993, the Utah State Tax Commission has participated with the Internal Revenue Service in joint "one-stop" electronic filing of federal and Utah individual income tax returns. This joint filing provides an efficient and cost effective method of filing for taxpayers. The Internal Revenue Service has a well-established and ongoing system for electronically filing certain federal individual income tax returns, and the Federal/State Electronic Filing Program has been structured as an enhancement to this system. Participation in the Utah program will require applicants to first gain acceptance into the federal program. Internal Revenue Service Publication 3112, IRS e-file Application and Participation, and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, describe the application and acceptance procedures, and informs participants in the federal program of their specific obligations. Those who desire to participate in the Utah program are advised to study and become familiar with these IRS publications prior to reading this Utah Handbook. This Utah Handbook for Electronic Filers of 2008 Individual Income Tax Returns (Pub 59) documents the requirements unique to the Utah electronic filing program, and supplements and is used in conjunction with the IRS publications. Since most functions in the Utah program draw upon or are similar to the IRS program, only features unique for Utah or where additional information is necessary have been specified in this publication. All provisions in the federal program are in effect for the Utah program. Participation in the Utah program shall be in accordance with the requirements set forth in these federal and Utah publications.

Definition of Terms
USTC ­ Utah State Tax Commission IRS ­ Internal Revenue Service ERO ­ Electronic Return Originator

Categories of Electronic Filers
1. Electronic Return Originator (ERO) ­ A firm, organization, or individual who deals directly with a taxpayer, and who: a. prepares a Utah individual income tax return for the purpose of having an electronic return produced; or b. collects a prepared Utah individual income tax return for the purpose of having an electronic return produced; and c. obtains the taxpayer's signature on Form TC-8453, Utah Individual Income Tax Transmittal for Electronic Filing, or IRS Form 8879, IRS e-file Signature Authorization, when required. 2. Transmitter ­ A firm, organization or individual who transmits electronic returns directly to the IRS for subsequent retrieval by the USTC. 3. Software Developer ­ A firm, organization or individual who develops computer software for the purpose of: a. formatting Utah returns according to USTC specifications; and/or b. electronically transmitting Utah returns directly to the IRS for subsequent retrieval by the USTC.

Types of Electronic Filers
An Electronic Filer can be one, or a combination, of the categories defined above. The categories are geared to specific functions performed as they relate to the taxpayer, the IRS or the USTC. An electronic filer can be one or more of the following business types: 1. Preparer ­ Completes the Utah return and computes the tax based on information provided by the taxpayer. 2. Preparer/Transmitter ­ Completes the Utah return, computes the tax based upon information provided by the taxpayer, and transmits the return directly to the IRS for subsequent retrieval by the USTC. 3. Software Developer ­ Develops computer software either sold or used for the purpose of formatting and/or transmitting electronic Utah returns directly to the IRS for subsequent retrieval by the USTC. 4. Service Bureau ­ Takes Utah tax returns from accepted electronic filers and formats them, but does not collect returns directly from taxpayers nor transmit returns directly to the IRS. 5. Service Bureau/Transmitter ­ Takes Utah returns from accepted electronic filers, formats the returns, and transmits them directly to the IRS for subsequent retrieval by the USTC. 6. Transmitter ­ Provides transmission services directly to the IRS. May also take Utah returns from accepted EROs and transmit them directly to the IRS for subsequent retrieval by the USTC.

Contact Phone Numbers for Utah Returns
Utah Federal/State Electronic Filing Assistance Utah Electronic Filing Coordinator Software and Transmitter Testing Technical Assistance 801-297-7575, or fax 801-297-7698 General Information/Taxpayer Assistance 801-297-2200 Outside the Salt Lake area 1-800-662-4335 Website tax.utah.gov

Calendar
The following dates are for electronic filing of Utah Individual Income Tax Returns for tax period Jan. 1, 2008 through Dec. 31, 2008. Dates are subject to change. Begin IRS/Utah Acceptance Testing Nov. 11, 2008* Last Start Day for Software Developer Test Dec. 26, 2008** Begin Transmitting Live Federal/Utah Returns Jan. 9, 2009 Last Day for Timely Transmission of Utah Electronic Returns April 15, 2009 Last Day for Extended Filing of Electronic Returns Oct. 15, 2009 * Tentative Date ** Date shown is the latest day to begin testing Federal PATS with the IRS.

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7. Electronic Return Collector ­ Takes prepared Utah returns directly from taxpayers for the purpose of having electronic tax returns produced. An Electronic Return Collector may be a for-profit or a not-for-profit organization in the private or public sector that provides electronic filing services; e.g., employers providing a service to their employees.

Who May Participate
During 2009, for tax year 2008 returns, the Federal/State Electronic Filing Program will be offered to Utah individual income taxpayers who file full-year, part year or non-resident, refund, zero balance or balance due returns. The desire of the USTC is to offer a more automated system for income tax filing to all Utah taxpayers. It is expected that this program will continue to be expanded in coming years to include all practitioners/preparers and all taxpayers throughout the state of Utah who qualify with the IRS for participation in the electronic filing program. For Utah returns not acceptable for electronic filing, see Exclusions from Electronic Filing on page 4.

Ways to Participate in Electronic Filing
1. Electronic filers may choose to perform all of the functions associated with electronic filing and be EROs, transmitters and software developers, or they may choose to use the services of another accepted electronic filer (third party). For example: a. An ERO can be a preparer who prepares the tax return, or an electronic return collector who only takes prepared returns for the purpose of having electronic returns produced. b. An ERO can develop software to format return records to conform with IRS/USTC specifications (software developer), or purchase software which performs this function, or use a service bureau which will data enter prepared returns and format them to IRS/USTC specifications. c. An ERO can write the software to transmit the formatted Utah returns directly to the IRS (software developer) for subsequent retrieval by the USTC, purchase software to do the transmission (transmitter), or use a third party transmission service to do the transmissions to the IRS. 2. The ways of doing business govern how an individual or organization completes the information needed to participate in electronic filing. Entries on the application indicate the types of information and publications the applicant will need. The functions to be performed by the applicant will determine whether testing with the IRS will be required, what types of tests are needed, and what responsibilities are assumed by the electronic filer. For additional information on these and other definitions, see the list of publications on page 7 of this document.

Information for Participation
Practitioners interested in submitting Utah individual income tax returns through the electronic filing program must first be accepted by the IRS for filing federal returns. Federal Publication 3112 specifies the application process and requirements for participation in the federal electronic filing program. The IRS's definitions of the electronic return originator, transmitter, and software developer apply for Utah electronic filing purposes under the program.

Acceptance Process
The USTC will recognize and draw upon the IRS federal acceptance process for the 2008 tax period. Only those EROs, software developers, and transmitters who have been accepted by the IRS for participation in the tax year 2008 electronic filing program shall be eligible to participate in the IRS/ Utah electronic filing program. As soon as you are accepted by the IRS, you may start filing Utah returns electronically.

EFIN and ETIN
The EFIN and ETIN will be assigned by the IRS through an IRS Service Center. The USTC will use these same numbers in the filing program.

Utah Test Data
While all participants in the Utah program must first have followed the IRS testing procedures and been accepted into their electronic filing program, Software Developers are further required to test their software with Utah test data. Only software from an IRS approved and accepted Software Developer that has also been tested and approved by the USTC shall be used by EROs and Transmitters for the electronic submission of Utah returns. Any returns submitted with unapproved software will be automatically rejected. When the IRS has accepted a Software Developer's test returns, the USTC will retrieve the Utah return test data from the IRS for testing. The latest start date for testing federal returns in the electronic filing program is Dec. 26, 2008. Where testing with the IRS has begun, testing with the USTC can begin and/or continue after this date, with approval from the USTC. See Federal/Utah test returns in Pub 59-PATS at tax.utah.gov/forms/finals/release.html.

Federal/Utah Electronic Filing
How Filing Works
Utah taxpayers may arrange with an IRS and USTC approved ERO to file electronically their Utah individual income tax returns, whether they are refunds, balance due or zero balance returns (see Utah Portion of the Electronic Return on page 4 of this publication), along with their federal tax return. EROs and transmitters accepted into the IRS electronic filing program (as limited below) will be able to participate in the filing program and file both federal and Utah returns in one transmission to the IRS's Service Center. The IRS will acknowledge receipt of the federal/state return to the transmitter. The USTC will access the IRS system and retrieve the Utah portion of the electronic return. That data will then be processed by the USTC's electronic system. The USTC will also acknowledge receipt of the state electronic return to the transmitter. The transmitter should expect to receive USTC acknowledgement within three working days from the time the acknowledgement is received from the IRS.

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Utah Portion of the Electronic Return
The Utah portion of an electronic return will consist of data transmitted electronically with the Federal PIN information supporting the paper documents that must be retained by the ERO or the taxpayer for a period of three years. A properly completed and formatted electronic record and PIN information must be received by the USTC in order for an electronic tax return to be considered complete.

Exclusions from Electronic Filing
IRS Publication 1345 lists several circumstances that preclude the federal return from being filed electronically. A Utah return can be filed electronically without a federal return. However, the following Utah returns CANNOT be filed electronically: · An amended Utah return, · A corrected Utah return, · A Utah return for any tax period other than calendar year Jan. 1, 2008 to Dec. 31, 2008, · A Utah return with credit for taxes paid to more than one additional state (multiple TC-40S's), · A Utah return with more than one TC-675R or more than one nonresident shareholder Schedule K-1 with Utah withholding tax, · A Utah return filed under Special Instructions for Married Couples (see Publication 49) where the filing status is different than that used on the federal return, and · A Utah return for a deceased taxpayer where the refund is being claimed by someone other than the surviving spouse and form TC-131 is required.

Electronic Portion of an Electronically Filed Utah Return
The following forms, statements and schedules may be transmitted electronically: · TC-40, Individual Income Tax Return, including TC-40A, TC-40B, TC-40C, and/or TC-40S (TC-40W is not required because the detail of W-2 information is in the federal record. Only one TC-675R and one nonresident shareholder Schedule K-1 with Utah withholding is acceptable when filing electronically.) · Federal self-select PIN information An electronically submitted Utah return must include all required information fields, including all W-2, W-2G, 1099-R and 1099-G forms with Utah withholding information.

When to Mail the TC-8453 to the Tax Commission
The following procedures should be followed in determining when to submit a Utah form TC-8453 to the USTC: 1. Form TC-8453 SHOULD NOT be submitted to the USTC if an electronic signature (PIN) was used on the federal return and the Utah return is filed at the same time. 2. Form TC-8453 SHOULD be submitted to the USTC if the Utah return is being filed electronically but separate from the federal return. 3. Form TC-8453 SHOULD be submitted to the USTC if any of the requirements outlined below in Paper Portion of an Electronically Filed Utah Return apply. NOTE: Do NOT attach a copy of the federal or Utah return, or any W-2s, W-2Gs, 1099-Rs or 1099-Gs to the TC-8453 if required to submit the form. Keep these forms in your files for three years.

Transmitting the Utah Electronic Return
NOTE: Since the Utah return usually will be transmitted electronically with the federal return to the IRS before it is transmitted to the USTC, the Transmitter must follow all electronic transmitting procedures, communication requirements, and technical specifications set forth by the IRS in their Publications 1345 and 1346. Participants in the electronic filing program should confirm with their Software Developer or direct Transmitter that their software has been programmed to process and transmit the Utah data with the federal data to the IRS Service Center, and this software has been further tested and approved by the USTC for use in the Utah electronic filing program. Software that does not transmit returns to the IRS Service Center or that has not been tested and approved by the USTC may not be used to submit Utah returns electronically.

ERO/Transmitter Certification
By transmitting the electronic portion of the Utah return, the electronic filer is certifying the Federal PIN has been completed and signed in accordance with instructions in Utah Portion of the Electronic Return on page 4, and the official descriptions of all entries of the electronic return apply. The electronic filer further certifies that the original, signed copy of the IRS form 8879 and all other required documents are on file; and for each Utah return submitted electronically, copies of all documents required for the return are and will be maintained on file.

Paper Portion of an Electronically Filed Utah Return
The non-electronic portion of the Utah return, which should be submitted along with a TC-8453, shall include the following paper documents: 1. Supporting schedules and documents requiring original signatures and/or certification. The ERO and the taxpayer should retain copies of these papers. 2. Speciific forms or statements required to be attached to the Utah return. See form TC-8453 on page 31.

IRS Acknowledgement
For each electronic return submitted, the IRS will transmit an acknowledgement record back to the Transmitter indicating receipt of the data, either acceptance or rejection of the return for processing, and identification of any error conditions found. If the IRS rejects a federal return due to errors, the accompanying Utah return will also be rejected. If the IRS rejects a Utah return due to errors, the federal return will also be rejected. (See "Reject Codes" below.) page 4

Completing the Utah Tax Return
Instructions for entering the data required to complete the Utah tax forms will vary from one computer program to another. However, all Utah tax forms must be completed in accordance with the instructions published by the USTC for the particular form in question. See TC-40 form booklet.

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If the error is one that can be corrected by the Transmitter, both return records may be re-transmitted to the IRS. If the Utah return transmission cannot be corrected, the filer has the option of re-transmitting the federal return data and filing the Utah return on paper. Repeated rejection of electronically transmitted returns may cause the IRS to rescind the electronic filing privileges of an electronic filer.

regular error resolution methods. Where an error is detected by the USTC processing system, the USTC will communicate directly with the taxpayer. The Transmitter will receive acknowledgement of original receipt of the return data and, where possible, preliminary indication of any error(s) detected. However the Transmitter will not receive additional information relative to the error conditions or the status of any return accepted for processing.

Utah Acknowledgement
Utah electronic returns prepared by software that has not been tested and approved by the USTC and returns transmitted by software not authorized by the USTC will be rejected. For each Utah electronic return retrieved from the IRS, the USTC will send an acknowledgement back to the Transmitter through the IRS, either accepting or rejecting the return for processing by the USTC. The Transmitter and the ERO (if the Transmitter is a third party) must communicate the status ­ acceptance or rejection ­ to the taxpayer within 24-hours of receipt of acknowledgement from the USTC, regardless of whether the return is accepted or rejected. Acceptance means the Utah return data has been retrieved from the IRS by the USTC, it has been screened upon initial retrieval, and it will be processed into the USTC system. Transmitters and EROs should be aware that screening and processing does not necessarily mean the return data is error free or it will actually process through the Utah system.

The State Acknowledgement System
The USTC will participate in a State Acknowledgement System designed and developed by the Internal Revenue Service as part of its front-end processing system, known as Electronic Management System (EMS). The IRS will maintain and operate the State Acknowledgement System. Through this system, state acknowledgements may be retrieved electronically. Utah will send their state acknowledgements through the EMS system for trading partners to pick up when they pick up their federal acknowledgements. Procedures and specifications for the Federal/State Acknowledgement System may be found in IRS Publication 1346.

Form TC-8453
A Utah form TC-8453 is required to be signed and filed with the Utah State Tax Commission if: · The taxpayer is filing an electronic Utah-only return (no federal return is being submitted at the same time), or · A federal PIN is not used when filing electronically. If a Utah form TC-8453 is not required to be filed, the ERO or Transmitter is required to keep a copy on file for three years. A copy of the Utah TC-8453 is included in Appendix D of this publication.

Non-Receipt of Utah Acknowledgement
If acknowledgement of an electronically submitted Utah return has not been received from the USTC within five workdays after submitting the return, the Transmitter may inquire about the status of that return by contacting the USTC at 801-297-7575, or 1-800-662-4335 extension 7575 if outside the Salt Lake area.

Reject Codes
Errors Detected by the IRS
Should an error be detected by the IRS in any part of the federal and/or Utah returns, both the federal and the Utah return will be rejected. The reject codes listed in IRS Publication 1346 will be used by the IRS to identify the various error conditions on the rejected return.

Instructions for Completing Form TC-8453, if Required
IRS DCN
Enter the Document Control Number (DCN) assigned to the federal return for this taxpayer in the appropriate boxes at the top of the TC-8453.

Declaration of Taxpayer for State Only Returns
If the Utah return was transmitted separately from the federal return, the TC-8453 is required to obtain the signed declaration from the taxpayer(s) under the first checkbox. Before the Utah return is transmitted electronically, the taxpayer, and spouse if married filing a joint return, must sign and date the TC-8453. A taxpayer may not sign a blank TC8453. The ERO/Transmitter must provide the taxpayer with a legible copy of both the completed Utah return and the TC8453, including copies of all supporting documents required. The ERO or taxpayer must maintain paper copies of all documents, discussed in Paper Portion of An Electronically Filed Utah Return on page 4, for three years. Do NOT attach copies of the paper return (either federal or Utah), or withholding forms W-2 or 1099 to the TC-8453.

Errors Detected at the Utah State Tax Commission
General editing and validity checks will be performed by the USTC upon retrieving a Utah electronic return. If the return data cannot be read or if an error is detected, acknowledgement will be sent to the Transmitter that the return cannot be processed in the Utah system and is therefore rejected. Generally, a code indicating the error will be transmitted along with the rejection notice. (See Appendix C, Error Codes for Electronically Filed Utah Returns.) If the electronic return is accepted for processing in the USTC system, additional in-depth checks will be performed by the system. Returns found to have errors, such as duplicate returns, duplicate social security numbers, computation errors, debt offsets on refunds, etc., will be managed through

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Processing and Mailing TC-8453
After the TC-8453 has been completed and signed by the taxpayer, if required, the ERO will send the electronic portion of both the federal and the Utah returns to the IRS in accordance with the IRS and Utah file specifications. Copies of form TC-8453 and associated documents are to be retained by the Transmitter (or by the ERO, where the transmitter is a third party) for a period of three years. Every Utah return submitted electronically by a qualified Transmitter will be acknowledged. This acknowledgement will provide notice to the Transmitter that the USTC has either "accepted" or "rejected" the return for processing. If accepted, form TC-8453, if required, must be forwarded to the USTC no later than the next working day. Third-party Transmitters must notify the ERO no later than the next workday after receiving the USTC acknowledgement of acceptance. A rejected return may be corrected and re-submitted as a "State Only" return. The TC-8453, if required to be filed with the USTC, should be forwarded to: Utah State Tax Commission Electronic Filing Section 210 North 1950 West Salt Lake City, UT 84134-0210 A readable copy of the prepared return and all supporting documents, including the signed TC-8453, must be provided to the taxpayer. The Transmitter (or the ERO where the Transmitter is a third party) must maintain readable file copies of all required documents for each Utah return submitted electronically.

Balance Due Returns
When a balance due Utah return is filed, the payment may be made online with a credit card or with an electronic check (ACH debit) from a checking account. Each online payment is subject to a service fee. To pay online, access is through Payment Express at paymentexpress.utah.gov. If payment is being made by check or money order, the TC-547 coupon must be submitted along with the payment. See Appendix B for a copy of the coupon and instructions for filing. DO NOT SEND A PAPER COPY OF THE TAX RETURN WITH THE COUPON AND PAYMENT.

Information Electronic Filers Must Provide to Taxpayers
EROs must furnish taxpayers with accurate and legible copies of all completed forms, schedules, statements, etc., filed with the USTC on behalf of the taxpayer. These documents must be provided at the time the taxpayer signs the completed TC-8453 (if required) or the IRS Form 8879, IRS e-file Signature Authorization. An accurate and legible copy of the completed and signed, if required, TC-8453 must also be furnished to the taxpayer. Generally, the taxpayer's refund check will be mailed directly to the taxpayer within three weeks after an electronic return has been received by the USTC. The USTC cannot guarantee a specific date for the receipt of a refund check. The direct deposit of a refund generally reduces the time significantly for a refund to be in the taxpayer's account in his/her financial institution. If a jointly filed federal/Utah return is acknowledged but is not accepted by the IRS, the ERO must immediately inform the taxpayer that the Utah return has not been filed. If for any reason the Utah return cannot be transmitted, the taxpayer must file a paper Utah return.

Delays and Problems
Although the USTC does not anticipate problems with the Federal/State electronic filing system, participants in the program should be aware that problems may occur from time to time. This could delay refunds, if applicable. Taxpayers may confirm their Utah return has been transmitted to the USTC by checking with their ERO or Transmitter. The taxpayer should allow at least three weeks from the date the return was acknowledged to the Transmitter before contacting the USTC to inquire about the status of a refund check.

Responsibilities of Electronic Filers / Transmitters / EROs
In order to continue to participate in the electronic filing program, Electronic Filers, Transmitters, and EROs must maintain a high degree of integrity, compliance, and accuracy. In addition, they must also abide by the following standards.

USTC Tax Helpline ­ Information:
· Electronic Filing System ­ 801-297-7575, or 1-800-662-4335 extension 7575 if outside the Salt Lake area · Refund Information ­ 801-297-2200, or 1-800-662-4335, if outside of the Salt Lake area. The taxpayer will be asked for his/her social security number and the amount of federal adjusted gross income on the return. Taxpayers are advised to wait at least three weeks after the return is acknowledged before inquiring about a refund. The refund status may also be checked online at incometax.utah.gov. · Other Inquiries ­ 801-297-2200, or 1-800-662-4335, if outside of the Salt Lake calling area.

Compliance
All participants in the electronic filing program must comply with the requirements and specifications set forth in IRS Publications 1345 and 1346, and in this Utah Handbook For Electronic Filers.

Timeliness/Deadline for Filing
Transmitters must ensure electronic returns are timely filed. The date of the IRS acknowledgement will be considered the filing date for a Utah return filed electronically. Utah returns transmitted to the IRS Service Center through April 15, 2009 will be considered timely filed. Taxpayers who qualify for an extension of time to file their Utah returns may file electronically through Oct. 15, 2009.

Changes to the Returns
Electronically filed returns may not be changed or amended electronically once they have been submitted. If changes are needed after an electronic return is filed, the taxpayer must file an amended return through the paper document filing process.

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After Acknowledgement of the Utah Return
A Utah acknowledgement indicates a return has been received electronically by the USTC, and, if accepted, will be processed in the USTC system. Upon receipt of a Utah acknowledgement, the Transmitter (or ERO if the Transmitter is a third party) must keep on file for three years the completed and signed TC-8453, if required, (or Federal form 8879, if the Federal PIN is used,) together with all other required documents. If the return is rejected, the Transmitter (or ERO if the Transmitter is a third party) must return all original documents to the taxpayer, together with an explanation of the taxpayer's responsibility to file a paper return within the normal deadlines required to file a return. Preparers/EROs/Transmitters may inquire about a tax return if a taxpayer has designated the ERO/Transmitter as the Third Party Designee or by submitting a power-of-attorney to the Tax Commission. The taxpayer may inquire about his tax return but should be advised to wait at least three weeks from the date the electronic return was accepted by the USTC before initiating such inquiry. Questions from the USTC concerning any return with errors will be directed to the taxpayer or his authorized power-of-attorney.

Publications and Other Information
The following publications provide additional in-depth descriptions of the process of electronic filing of federal and state individual income tax returns. That process shall be conducted in accordance with the contents of these publications.

Internal Revenue Service
· Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns · Publication 1345A, Filing Season Supplement for Authorized IRS e-file Providers (Tax Year 2008) · Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns (Tax Year 2008) · Publication 1436, Test Package for Electronic Filers of Individual Income Tax Returns (Tax Year 2008) · Publication 3112, IRS e-file Application and Participation Federal forms and publications can be obtained on the IRS website at www.irs.gov.

Utah State Tax Commission
· Publication 59, Utah Handbook for Electronic Filers of 2008 Individual Income Tax Returns · Publication 59-PATS, Utah PATS Tests for Electronic Filing · Publication 63, Utah Handbook for 2-D Barcode Layout for Utah Individual Income Tax Returns · Publication 63-Tests, Utah 2-D Barcode Tests · Publication 99, Guidelines For Substitute and Copied Utah Tax Forms · TC-40, Individual Income Tax Return and Instructions Utah forms and publications can be obtained on the USTC website at www.tax.utah.gov/forms.

Penalties
Electronic filing of a Utah individual income tax return in no way modifies or changes the applicable penalties required by the Utah tax code. Please refer to the penalty explanation in the TC-40 booklet, Utah Publication 58, or Utah Code, Title 59, Chapters 1 and 10.

Advertising Standards
Guidelines in IRS Publication 1345 must be followed for Utah Federal/State electronic filing, as though references to "Internal Revenue Service" and "Service" were references to the Utah State Tax Commission, and references to "FMS" or "Treasury Seals" were references to the State of Utah Seal.

Monitoring and Suspension of an Electronic Filer
The USTC will monitor electronic filers for conformity with these and other published rules, specifications, and procedures. Participants who do not conform are subject to suspension from the Utah electronic filing program. Participants who are suspended from the IRS program for any reason are automatically suspended from the Utah program.

Administrative Review Process
Applicants who have been denied participation in the Utah electronic filing program, or participants who have been suspended from the program, have the right of Administrative Review. Appeals for Administrative Review must be received by the appropriate authority within 30 days from the date of denial or the date of suspension. A copy of the denial or suspension letter must be attached. Requests for Administrative Review should be faxed to 801-297-3502, or mailed to: Director, Processing Division Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134 page 7

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Appendix A
File Specifications and Records Layout (Tax Year 2008)
The states participating in the Federal/State Electronic Filing Program have adopted the following standard for the generic record. This format will be used for the 2008 processing year. File Specifications -- Data Edits and Validity Checks ..................... 8 Records Layout.............................................................................. 14 Example ­ TC-40, page 1 .............................................................. 22 Example ­ TC-40, page 2 .............................................................. 23 Example ­ TC-40A, page 1 ........................................................... 24 Example ­ TC-40A, page 2 ........................................................... 25 Example ­ TC-40B ........................................................................ 26 Example ­ TC-40C ........................................................................ 27 Example ­ TC-40S ........................................................................ 28 Example ­ TC-40W, page 1........................................................... 29 Example ­ TC-40W, page 2........................................................... 30

File Specifications -- Data Edits and Validity Checks
(To be performed upon formatting the electronic return data for transmission to the IRS)
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Generic Record * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

Data Source TC-40 Line Description
Utah return being filed Heading Heading Heading Heading Heading Heading Heading Heading Heading Heading Heading Heading Vendor code Amended return Filing period ­ Begin Filing period ­ End Imperfect return indicator ITIN/SSN mismatch Primary first name Primary last name Primary deceased box Primary date of death Secondary first name

Generic Record Field No.
0310(78-80) 0300(01-10) No entry 0315(01-06) 0315(07-12) 0015(1) 0016(1) 0070(01-17) 0060(01-35) 0315(79) 0062(01-08) 0070(18-34)

Edit To Be Performed
Must equal "40L", except for online returns that should be "40O" Must be four-digit NACTP vendor code, right justified and zero filled Must equal blank; amended return not acceptable electronically; box on return must be blank Must equal "080101" Must equal "081231" Must be blank or "X" Must be blank or "E" Must be blank or "M" First name, left justified, followed by taxpayer's middle initial; blank filled Last name, left justified, followed by any qualifiers such as "Sr", "Jr", "III", etc., blank filled Must be blank or "X" N (YYYYMMDD) Must equal blank, except if field 0140 page 1 of the federal 1040 record is equal to "2" or "3", then must contain spouse's first name, left justified, followed by spouse's middle initial; blank filled Must equal blank, except if field 0140 page 1 of the federal 1040 record is equal to "2" or "3", then must contain spouse's last name, left justified, followed by any qualifiers such as "Sr", "Jr", "III", etc., blank filled Must be blank or "X" N (YYYYMMDD) Taxpayer's street address, left justified, blank filled. If a domestic address, fields 0095 and 0100 must also be completed. If a foreign address, leave blank and complete field 0077 instead. Foreign street address, left justified, blank filled. If a foreign address, fields 0087 and 0098 must also be completed. If a domestic address, leave blank and complete field 0075 instead. Taxpayer's second line of a domestic street address, left justified, blank filled. If a foreign address, leave blank. If a domestic address, you must enter the taxpayer's city, left justified, blank filled. If a foreign address, leave blank and enter foreign city, state/province and postal code in field 0087. If a foreign address, you must enter foreign city, state/province and any postal code here. Enter foreign country name in field 0098. If a domestic address, leave blank. If a domestic address, you must enter a valid two-character alpha state code. If a foreign address, leave blank and include foreign state/province in field 0087.

Form 8886 attached to fed. rtn. 0305(51)

Heading

Secondary last name

0065(01-35)

Heading Heading Heading

Secondary deceased box Spouse date of death Street address

0315(80) 0068(01-08) 0075(01-35)

Heading

Foreign street address

0077(01-35)

Heading Heading

Street address-2 City

0080(36-70) 0085(01-22)

Heading

Foreign city, state/province

0087(01-35)

Heading

State code

0095(01-02)

59

page 8

Heading Heading

Foreign country Zip code

0098(01-22) 0100(01-12)

If a foreign address, fields 0077 and 0087 must be completed. If a domestic address, leave blank. If a domestic address, you must enter a valid zip code for the state in field 0095. If a foreign address, leave blank and include any foreign postal code in field 0087. Enter nine-digit telephone number, including area code, without hyphens or parenthesis Must equal field 0010, page 1 of the federal 1040 record, and be a valid number Must equal blank, except if field 0140 page 1 of the federal 1040 record is equal to "2" or "3", then must equal field 0030, page 1 of the federal 1040 record; and be a valid number Must equal "1", "2", "3", "4" or "5" and be equal to field 0140, page 1 of federal 1040 record. If field 0130, page 1 of federal 1040 record is equal to "2" or "3", fields 0055, 0315(71-76) and 0305(27-46) must be complete. Must equal "00" or "01" Must equal "00" or "01". If "01", field 0150 must be equal to "2". Must equal "00"; except if entry on return, then must be a positive number from "01" through "99" Must equal sum of fields 0315(13-14), 0315(15-16) and 0315(17-18), and equal a number from "00" through "99" Must equal "C, D, L, R, or N" Must equal blank; except, if field 0150 is equal to "2" then must equal a "C, D, L, R, or N" Must equal field 0750, page 1 of Federal 1040 record Must equal sum of fields 0360, 0390, 0665, 0685 and 0725 Must equal sum of fields 0195 and 0570 Must equal sum of fields 0700, 0705, 0710, 0715, and 0720 Must equal "0", or be a positive number equal to field 0380 minus field 0585 Must be blank (non-qualified) or "X" (qualified exempt) Must equal field 0400 multiplied by .05 (5%), rounded to the nearest whole dollar Must equal field 0315(21-22) multiplied by "2625". If federal adjusted gross income exceeds certain limits, exemption must be limited. (See TC-40 instructions for line 11.) Field 0200 of Federal record Must equal sum of fields 0350 and 0200 Must equal field 0090, Federal 1040 Schedule A record; if it is state and local income tax (not sales tax) (federal field 0092 X'd) Must equal field 0330(49-60) less field 0385 Must equal field 0355 multiplied by .06 Must equal 12000 if field 0150(01) equals 1 or 3; 18000 if field 0150(01) equals 4; or 24000 if field 0150(01) equals 2 or 5 Must equal field 0400 less field 0370 Must equal field 0375 multiplied by .013 Must equal field 0365 less field 0555 Must equal field 0765 less field 0670 Must equal sum of fields 0895, 0900, 0905, 0910, and 0915 Must equal field 0405 less field 0920 Full year resident, enter tax from field 0760; non- or part-year resident, enter tax from field 0415 Must equal sum of fields 0735, 0740, 0745, 0750, and 0755, but not greater than field 0435 Must equal field 0435 minus field 0655. If field 0655 is greater than or equal to field 0435, enter "0". If an amount is in field 0520, this field must equal "01", "02", "03", "05", or "09"; otherwise equals blank Must equal blank or "0"; or be a positive number greater than "0" If field 0305(07-08) equals "05" and amount in field 0520, then must equal a number not less than "01" nor greater than "41"; else equal to blank If an amount is in field 0545, this field must equal "01", "02", "03", "05", or "09"; otherwise equals blank Must equal blank or "0"; or be a positive number greater than "0"

Heading Heading Heading

Telephone number Primary SSN Spouse's SSN

0115(01-12) 0003(01-09) 0055(01-09)

Line 1

Federal filing status

0150(01)

Line 2a Line 2b Line 2c Line 2d Line 3 Line 3 Line 4 Line 5 Line 6 Line 7 Line 8 Line 9 Line 10 Line 11

Exemptions - Self Exemptions - Spouse Exemptions - Other Exemptions - Total Election fund - Self Election fund - Spouse Fed. adjusted gross income Additions to income Total of lines 4 and 5 Deductions from income Utah taxable income Exemption from Utah tax Utah tax - 5% Utah exemption amount

0315(13-14) 0315(15-16) 0315(17-18) 0315(21-22) 0315(24) 0315(26) 0195 0570 0380 0585 0400 0310(62) 0765 0350

Line 12 Line 13 Line 14 Line 15 Line 16 Line 17 Line 18 Line 19 Line 20 Line 21 Line 22 Line 23 Line 24 Line 25 Line 26 Line 27a Line 27a Line 27a Line 27b

Standard/Itemized deductions 0200 Subtotal of line 11 and line 12 0330(49-60) State inc. tax deduct on Sch A 0385 Subtract line 14 from line 13 0355 Multiply line 15 by 6% Phase-out base amount Phase-out amount Phase-out credit amount Taxpayer tax credit Utah income tax Apportionable NR credits Subtract 22 from 21 Tax amount Nonrefundable credits Subtract line 25 from line 24 Contribution code Contribution amount Sch. District code Contribution code Contribution amount 0365 0370 0375 0555 0670 0405 0920 0760 0435 0655 0455 0305(07-08) 0520 0305(19-20) 0305(09-10) 0545

59

Line 27b

page 9

Line 27b Line 27c Line 27c Line 27c Line 27d Line 27d Line 27d Line 27e Line 27e Line 27e Line 27 Line 28 Line 29 Line 30 Line 31 Line 32

Sch District code Contribution code Contribution amount Sch District code Contribution code Contribution amount Sch District code Contribution code Contribution amount Sch District code Total contributions Amended rtn ­ prev. refund Utah use tax Total tax Utah tax withheld

0305(21-22) 0305(11-12) 0550 0305(23-24) 0305(13-14) 0560 0305(25-26) 0305(15-16) 0565 0305(27-28) 0595 No entry 0410 0420 0425

If field 0305(09-10) equals "05" and amount in field 0545, then must equal a number not less than "01" nor greater than "41"; else equal to blank If an amount is in field 0550, this field must equal "01", "02", "03", "05", or "09"; otherwise equals blank Must equal blank or "0"; or be a positive number greater than "0" If field 0305(11-12) equals "05" and amount in field 550, then must equal a number not less than "01" nor greater than "41"; else equal to blank If an amount is in field 0560, this field must equal "01", "02", "03", "05", or "09"; otherwise equals blank Must equal blank or "0"; or be a positive number greater than "0" If field 0305(13-14) equals "05" and amount in field 0560, then must equal a number not less than "01" nor greater than "41"; else equal to blank If an amount is in field 0565, this field must equal "01", "02", "03", "05", or "09"; otherwise equals blank Must equal blank or "0"; or be a positive number greater than "0" If field 0305(15-16) equals "05" and amount in field 0565, then must equal a number not less than "01" nor greater than "41"; else equal to blank Must equal sum of fields 0520, 0545, 0550, 0560, and 0565 Must equal blank or "0" (amended returns cannot be submitted electronically) Must equal Form TC-40LIS recapture amount Must equal blank or "0"; or be a positive number equal to or greater than "1" Must equal sum of fields 0455, 0595, 0395 and 0410 Total UT tax withheld from the federal 1040 record: 1. field 0400 from each W-2 record showing "UT" in field 0370; plus 2. field 0240 from each 1099-R record showing "UT" in field 0246; plus 3. field 0210 from each W-2G record showing "UT" in field 0200; plus 4. Utah withholding tax from each 1099-G record (field 0730). Round to the nearest whole dollar Must equal blank or a positive number equal to or greater than "1" Must equal total UT tax paid by S corporation on behalf of shareholder and reported on Schedule K-1. Round to the nearest whole dollar. Return cannot be filed electronically if more than one Schedule K-1. Must equal total UT tax withheld and reported on Utah TC-675R. Round to the nearest whole dollar. Return cannot be filed electronically if more than one TC-675R. Must be equal to blank or "0" (amended returns cannot be submitted electronically) Must equal sum of fields 0495, 0505, 0510, 0515, and 0675 Must equal sum of fields 0425, 0430, 0875, 0880, and 0590 Must equal blank or "0", or a positive number equal to field 0420 minus field 0440 Must equal blank or "0", or a positive number equal to or greater than "1" Must equal blank or "0", or a positive number equal to field 0445 plus field 0450 Must equal blank or "0", or a positive number equal to field 0440 minus the sum of fields 0420 and 0450 Must equal blank or "0", or a positive number less than or equal to field 0460 Bank routing number: The first two positions must be "01" through "12", or "21" through "32" Depositor account number up to 17 digits, left justified, as shown on check Checking account indicator must equal "X" or blank. If field 0048 is checked, leave this field blank. Savings account indicator must equal "X" or blank. If field 0040 is checked, leave this field blank. Must appear on completed TC-8453, if one is required. See Appendix D. Must be a valid date in YYMMDD format, and appear on completed TC-8453, if required Must appear on completed TC-8453, if one is required, and if field 0150 is equal to "2" Must be a valid date in YYMMDD format, and appear on completed TC-8453, if required, and if field 0150 is equal to "2" Blank, or name of designee, if appointed. If designee is paid preparer, enter "PREPARER" in this field. Blank, or telephone number of designee, if appointed. If designee is paid preparer, enter preparer telephone number from 0300(42-51). Blank, or up to five digits if designee appointed, left justified, blank filled. If designee is paid preparer, enter preparer SSN or PTIN from 0050(1-9).

Recapture of low-inc. housing cr. 0395

Line 33 Line 34

Prepayment credit NR shareholder withholding

0430 0875

Line 35

Mineral prod. tax withheld

0880

Line 36 Line 37 Line 38 Line 39 Line 40 Line 41 Line 42 Line 43 Line 44

Amended rtn. ­ prev. pmts. Refundable credits Tax due Penalty and interest Total amount due Refund Refund applied to 2009 Direct deposit

No entry 0590 0445 0450 0500 0460 0770 0030(01-09) 0035(01-17) 0040(01) 0048(01)

Total withholding and credits 0440

Taxpayer signature Date taxpayer signed Spouse signature Date spouse signed Third party designee name Third party designee telephone

No entry 0315(65-70) No entry 0315(71-76) 0320(01-35) 0320(36-45) 0320(46-54)

59

Third party designee PIN

page 10

Paid preparer signature Paid preparer telephone Paid preparer SSN or PTIN Paid preparer firm name Paid preparer street address Paid preparer city Paid preparer state code Paid preparer Zip code Paid preparer firm EIN

No entry 0300(42-51) 0050(01-09) 0052(06-40) 0052(41-70) 0052(71-90) 0052(91-92) 0050(19-27) 0050(10-18)

Appropriate section of TC-8453, if required, must be completed. Enter nine-digit telephone number, including area code, without hyphens or parenthesis Must be completed and be a valid number if there is a paid preparer. Appropriate section of TC-8453, if required, must also be completed. Must be completed if there is a paid preparer. Appropriate section of TC-8453, if required, must also be completed. Must be completed if there is a paid preparer. Appropriate section of TC-8453, if required, must also be completed. Must be completed if there is a paid preparer. Appropriate section of TC-8453, if required, must also be completed. Must equal a valid two-character alpha state code Must equal a valid zip code for state in field 0052(91-92) Must be completed and be a valid number if there is a paid preparer. Appropriate section of TC-8453, if required, must also be completed.

TC-40A ­ Income Tax Supplemental Schedule ­ Additions to income, deductions from income, nonrefundable credits, and refundable credits are entered on this form with totals carried to the TC-40. Do not complete TC-40A unless the taxpayer has one or more of these items.
Addition to income code (1) Addition to income amount (1) Addition to income code (2) Addition to income amount (2) Addition to income code (3) Addition to income amount (3) Addition to income code (4) Addition to income amount (4) Addition to income code (5) Addition to income amount (5) Total additions to income Deduction from income code (1) Deduction from income amount (1) Deduction from income code (2) Deduction from income amount (2) Deduction from income code (3) Deduction from income amount (3) Deduction from income code (4) Deduction from income amount (4) Deduction from income code (5) Deduction from income amount (5) Native American primary no. 0310(01-02) 0360 0310(03-04) 0390 0310(05-06) 0665 0310(07-08) 0685 0310(09-10) 0725 0570 0310(13-14) 0700 0310(15-16) 0705 0310(17-18) 0710 0310(19-20) 0715 0310(21-22) 0720 0305(31-39) Must equal blank; except if an amount is in field 0360, must equal "51, "53" through "57", "60", "61", or "69". Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0390, must equal "51, "53" through "57", "60", "61", or "69". Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0665, must equal "51, "53" through "57", "60", "61", or "69". Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0685, must equal "51, "53" through "57", "60", "61", or "69". Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0725, must equal "51", "53" through "57", "60", "61" or "69" Must equal blank, "0", or a positive or negative number Must equal sum of fields 0360, 0390, 0665, 0685, and 0725 Must equal blank; except if an amount is in field 0700, must equal "71", "77" through "80", "82" or "85" Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0705, must equal "71", "77" through "80", "82" or "85" Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0710, must equal "71", "77" through "80", "82" or "85" Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0715, must equal "71," "77" through "80", "82" or "85" Must equal blank, "0", or a positive or negative number Must equal blank; except if an amount is in field 0720, must equal "71", "77" through "80", "82" or "85" Must equal blank, "0", or a positive or negative number Must equal blank, except if code "77" is in field 0310(13-14), 0310(15-16), 0310(17-18), 0310(19-20), or 0310(21-22), then positive numeric, right justified, zero filled Must be positive number from "1" to "6" if 0305(31-39) not equal to blank Must equal blank, except if field 0150 equals "2" and code "77" is in field 0310(13-14), 0310(15-16), 0310(17-18), 0310(19-20), or 0310(21-22), then positive numeric, right justified, zero filled Must be positive number from "1" to "6" if 0305(40-48) not equal to blank Must be total of fields 0700, 0705, 0710, 0715, and 0720 Must equal blank; except if an amount is in field 0895, then must equal "04", "18", "20", or "22" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0900, then must equal "04", "18", "20", or "22"

Native American tribe code Native American secondary no.

0305(49) 0305(40-48)

Native American tribe code Total deductions from income Apportion NR credit code (1) Apportion NR credit amount (1)

0305(50) 0585 0310(33-34) 0895 0310(35-36)

59

Apportion NR credit code (2)

page 11

Apportion NR credit amount (2) Apportion NR credit code (3) Apportion NR credit amount (3) Apportion NR credit code (4) Apportion NR credit amount (4) Apportion NR credit code (5) Apportion NR credit amount (5) Age 65 or over - Taxpayer

0900 0310(76-77) 0905 0315(29-30) 0910 0315(35-36) 0915 0315(27)

Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0905, then must equal "04", "18", "20", or "22" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0910, then must equal "04", "18", "20", or "22" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0915, then must equal "04", "18", "20", or "22" Must equal blank, "0", or a positive number Must equal blank; except if code "18" is in field 0310(33-34), 0310(35-36), 0310(76-77), 0315(29-30), or 0315(35-36), then must be equal to field 0772, page 2 of the Federal 1040 record Must equal blank; except if code "18" is in field 0310(33-34), 0310(35-36), 0310(76-77), 0315(29-30), or 0315(35-36), then must be equal to field 0776, page 2 of the Federal 1040 record Must be sum of fields 0895, 0900, 0905, 0910, and 0915, but not greater than field 0405 Must equal blank; except if an amount is in field 0735, then must equal a number from "01" through "13" (except 04 and 09), "17", "19" or "21" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0740, then must equal a number from "01" through "13" (except 04 and 09), "17", "19" or "21" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0745, then must equal a number from "01" through "13" (except 04 and 09), "17", "19" or "21" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0750, then must equal a number from "01" through "13" (except 04 and 09), "17", "19" or "21" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0755, then must equal a number from "01" through "13" (except 04 and 09), "17", "19" or "21" Must equal blank, "0", or a positive number Must equal blank, except if code "02" is in field 0310(66-67), 0310(68-69), 0310(70-71), 0310(72-73), or 0310(74-75), then entry of name, left justified, blank filled Must be sum of fields 0735, 0740, 0745, 0750, and 0755, but not greater than field 0435 Must equal blank; except if an amount is in field 0495, then must equal "39" through "41", "47", or "48" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0505, then must equal "39" through "41", "47", or "48" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0510, then must equal "39" through "41", "47", or "48" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0515, then must equal "39" through "41", "47", or "48" Must equal blank, "0", or a positive number Must equal blank; except if an amount is in field 0675, then must equal "39" through "41", "47" or "48" Must equal blank, 0, or a positive number Must equal sum of fields 0495, 0505, 0510, 0515, and 0675

Age 65 or over - Spouse

0315(28)

Total apportion NR credits Nonapportion NR credit code (1) Nonapportion NR credit amount (1) Nonapportion NR credit code (2) Nonapportion NR credit amount (2) Nonapportion NR credit code (3) Nonapportion NR credit amount (3) Nonapportion NR credit code (4) Nonapportion NR credit amount (4) Nonapportion NR credit code (5) Nonapportion NR credit amount (5) Name of workshop

0920 0310(66-67) 0735 0310(68-69) 0740 0310(70-71) 0745 0310(72-73) 0750 0310(74-75) 0755 0315(38-52)

Total nonapportion NR credits Refundable credit code (1) Refundable credit amount (1) Refundable credit code (2) Refundable credit amount (2) Refundable credit code (3) Refundable credit amount (3) Refundable credit code (4) Refundable credit amount (4) Refundable credit code (5) Refundable credit amount (5) Total refundable credits

0655 0310(25-26) 0495 0310(27-28) 0505 0310(29-30) 0510 0310(31-32) 0515 0310(11-12) 0675 0590

TC-40B ­ Non or Part-Year Resident Income Schedule ­ Utah income and adjustments from column A, plus the adjustment made to Federal AGI on line 30, column B for nonresident military pay. Do not file TC-40B unless the taxpayer is a nonresident or a part-year resident.
Heading Heading Heading Heading Nonresident only Nonresident home state Part-year resident only Part-year resident from 0310(46) 0310(47-48) 0310(49) 0310(50-55) Must be blank or "X" if claiming nonresident status Postal abbreviation for nonresident home state Must be blank or "X" if claiming part-year resident status Must equal blank if field 0310(49) is not X'd; else date started in Utah (YYMMDD)

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Heading Line 1 Line 2 Line 3 Line 4 Line 5 Line 6 Line 7 Line 8 Line 9 Line 10 Line 11 Line 12 Line 13 Line 14 Line 15 Line 16 Line 17 Line 18 Line 19 Line 20 Line 21 Line 22 Line 23 Line 24 Line 25 Line 26 Line 27 Line 28 Line 29 Line 30 Line 31 Line 32 Line 32 Line 33 Line 34 Line 35

Part-year resident to Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column A Column B Column A Column A Column B Utah ratio Utah income tax Non or part-year res. tax

0310(56-61) 0525 0530 0535 0540 0600 0605 0610 0650 0680 0775 0780 0785 0790 0795 0800 0805 0810 0695 0830 0835 0840 0850 0845 0855 0860 0815 0820 0825 0890 0885 0865 0870 0690 0320(55-59) 0925 0415

Must equal blank if field 0310(49) is not X'd; else date ended in Utah (YYMMDD) Wages, salaries, tips, etc. (1040/1040A line 7, 1040EZ line 1) Taxable interest income (1040/1040A line 8a, 1040EZ line 2) Ordinary dividends (1040/1040A line 9a) Taxable refunds, credits or offsets of state and local income taxes (1040 line 10) Alimony received (1040 line 11) Business income or (loss) (1040 line 12) Capital gain or (loss) (1040 line 13, 1040A line 10) Other gains or (losses) (1040 line 14) IRA distributions ­ taxable amount (1040 line 15b, 1040A line 11b) Pensions and annuities ­ taxable amount (1040 line 16b, 1040A line 12b) Rental real estate, royalties, partnerships, S corporations, trusts, etc. (1040 line 17) Farm income or (loss) (1040 line 18) Unemployment compensation (1040 line 19, 1040A line 13, 1040EZ line 3) Social Security benefits ­ taxable amount (1040 line 20b, 1040A line 14b) Other income (1040 line 21) Total income (add lines 1 through 15) educator expenses (1040 line 23) Certain business expenses (1040 line 24) Health savings account deduction (1040 line 25) Moving expenses (1040 line 26 ­ deduct in "Column A" only expenses from moving into or within Utah) One-half of self-employment tax (1040 line 27) Self-employed SEP, SIMPLE and qualified plans (1040 line 28) Self-employed health insurance deduction (1040 line 29) Penalty on early withdrawal of savings (1040 line 30, 1040A line 16) Alimony paid (1040 line 31a) IRA deduction (1040 line 32, 1040A line 17) Student loan interest deduction (1040 line 33, 1040A line 18) Tuition and fees deduction (1040 line 34, 1040A line 19) Domestic production activities deduction (1040 line 35) Nonresident military active duty pay included in federal adjusted gross income Total adjustments (add lines 17 through 30) Subtract line 31 column A from line 16 column A Subtract line 31 column B from line 16 column B Must equal field 0870 divided by field 0690, rounded to 4 decimal places and right justified. Do not enter decimal. Must equal the amount in field 0760 Must equal blank, "0", or equal to field 0760 times field 0320(55-59), rounded to the nearest whole dollar

TC-40C ­ Retirement Credit ­ Do not file TC-40C unless the taxpayer (and/or spouse if filing jointly) qualify for retirement credit.
Line 1 Line 1 Line 2 Line 2 Line 3 Line 4 Line 5 Line 5 Line 6 Line 6 Line 7 Line 7 "You" birthdate Spouse birthdate "You" check box Spouse check box Total checked boxes Part 2 credit "You" check box Spouse check box "You" initial credit Spouse initial credit "You" qualified income Spouse qualified income 0305(52-59) 0305(60-67) 0315(32) 0315(33) 0315(34) 0465 0305(17) 0305(18) 0325(01-12) 0325(13-24) 0325(25-36) 0325(37-48) Must equal blank or a date before 01011953 (mmddyyyy) Must equal blank or a date before 01011953 (mmddyyyy) Must equal "0", or "1" if field 0315(27) is equal to "X" Must equal "0", or "1" if field 0315(28) is equal to "X" Must equal "0", except if either field 0315(32) and/or 0315(33) is equal to "X", then must equal sum of X's in fields 0315(32) and 0315(33), and be a "1" or a "2" Must equal "0", except if field 0315(34) has an entry, then must equal field 0315(34) multiplied by 450 Must equal "X", or blank if field 0315(27) is equal to "X" Must equal "X", or blank if field 0315(28) is equal to "X" Must equal "0", or 288 if field 0305(17) is equal to "X" Must equal "0", or 288 if field 0305(18) is equal to "X" Must equal "0" or a postive number Must equal "0" or a postive number

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Line 8 Line 8 Line 9 Line 9 Line 10 Line 11 Line 12 Line 13

"You" mutiply line 7 by .06

0325(49-60)

Must equal field 0325(25-36) multipled by .06. Round to the nearest whole dollar Must equal field 0325(37-48) multiplied by .06. Round to the nearest whole dollar Must equal the lesser of field 0325(01-12) or 0325(49-60) Must equal the lesser of field 0325(13-24) or 0325(61-72) Must equal the sum of fields 0330(01-12) and 0330(13-24) Must equal sum of field 0465 plus field 0470 Must equal field 0380 Must equal field 0385 of page 1 of federal 1040 or page 1 of federal 1040A, minus the sum of: field 0360 if field 0310(01-02) is equal to "57", 0390 if field 0310(03-04) is equal to "57", field 0665 if field 0310(05-06) is equal to "57", field 0685 if field 0310(07-08) is equal to "57", and field 0725 if field 0310(09-10) is equal to "57" Must equal sum field 0575 and field 0330(25-36) If field 0150 is equal to "2", "4" or "5", field 0480 must equal "32000"; if field 0150 is equal to "3", field 0480 must equal "16000"; if field 0150 is equal to "1", field 0480 must equal "25000" Must equal field 0330(37-48) minus field 0480, but not less than "0" Must equal field 0485 multiplied by .025, rounded to nearest whole dollar Must equal field 0475 minus field 0490 and equal a positive number greater than "0"

Spouse multiply line 7 by .06 0325(61-72) "You" lesser of 6 or 8 Spouse lesser of 6 or 8 Part 3 credit Total Total income Nontaxable interest 0330(01-12) 0330(13-24) 0470 0475 0575 0330(25-36)

Line 14 Line 15

Modified AGI Less floor amount

0330(37-48) 0480

Line 16 Line 17 Line 18

Subtotal Multiply line 16 by .025 Retirement credit

0485 0490 0580

TC-40S ­ Credit for Tax Paid to Another State ­ Do not complete TC-40S unless the taxpayer is claiming credit for taxes paid to only one other state. If claiming credit for more than one other state, the return cannot be filed electronically but must be filed on paper. Nonresidents are not eligible for this credit.
Line 1 Line 1 Line 2 Line 3 Line 4 Line 5 Line 6 Line 7 Other state name FAGI taxed in other state Federal AGI Ratio of other state income Utah income tax Credit limit Taxes paid to other state Credit for taxes paid 0315(56-57) 0615 0620 0625 0630 0635 0640 0645 Must equal a valid two-character alpha state code Portion of FAGI taxed in other state Must be equal to field 0195 Field 0615 divided by field 0620, and rounded to 4 decimal places Must be equal to field 0405 Field 0630 multiplied by field 0625, rounded to whole dollar Actual income tax paid to state shown in field 0315(56-57) Must equal field 0635 or field 0640, whichever is lesser. Carried to TC-40A, Part 4, using code "17".

TC-40W ­ Utah Withholding Tax Schedule ­ Part 1, form W-2 and 1099 data will be captured from the federal return. Part 2 and Part 3 data is shown below. Note that only one TC-675R, Mineral Production Withholding, and only on Schedule K-1, Nonresident Shareholder Withholding, is allowed per electronic return. If there are more than one of either of these forms or schedules, the return cannot be filed electronically and must be filed on paper. PART 2
Check if spouse Payer federal EIN Utah withholding account number Utah withholding tax PART 3 Check if spouse Payer federal EIN Utah withholding tax End of Generic Record 0310(24) 0320(60-68) 0875 Terminus Must equal X if Schedule K-1 withholding for spouse; otherwise leave blank Corporate EIN from Schedule K-1 Utah withholding tax from Schedule K-1. Carried to TC-40, line 34 must equal "#". Must equal "#" 0310(23) 0310(37-45) 0315(58-63) 0880 Must equal X if TC-675R withholding for spouse; otherwise leave blank Payer EIN from TC-675R Utah withholding account number from TC-675R Utah withholding tax from TC-675R. Carried to TC-40, line 35.

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Unformatted Record * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

Federal Return Line/Description
0050-0345

Field No.

Record Edit To Be Performed

59

Federal Return Must contain an exact copy of the federal return, in variable format, including all records and containing significant data, beginning with page 1 of the 1040 record and extending through and including page "n" of the statement records, if any; and, occupying as many data lines and form occurrences as required. Federal records not containing significant data should not be included. If the length of the federal return data exceeds the data capacity of the unformatted record (80 bytes x 60 lines x 9 occurrences = 43,200 bytes), then the related Utah return is not eligible for electronic filing.

page 14

Delimiter characters "*", "[", "]", and "#" appearing in the federal records must be converted to "!", "{", "}", and "$" respectively, in accordance with IRS published specifications. End of Record Terminus Must equal "#"

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * End of Return * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

Records Layout
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Generic Record Segment * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

Field #
-----------

Identification
Byte count Start of record sentinel Record ID

Length
4 4 34 6 6 5 9 1 7 2 2 1 1 2 14 2 6 3 2 1 16 5 2 3 2 4 1 1 8 12 9 1

Value
N (2754 for fixed, nnnn for variable) A/N (****)

0000 0001 0002 0003 0004 0005 0010 0011 0015 0016 0019 0020

Record ID type Form number Page number Taxpayer ID number Filler Form/Schedule number State code City code Imperfect return indicator ITIN/SSN mismatch indicator State only indicator Declaration Control Number First two positions EFIN of originator Batch number Serial number Year digit

"STbbbb" "0001bb" "PG01b" N (primary SSN) blank "0000001" "UT" A (bb) ­ not used "E" or blank (IRS use only) "M" = mismatch, or blank (IRS use only) A ("SO" = state only return data)

"00" N N (000-999) N (00-99) N ("8" = 2008) N N N N N (01-99) N (0001-9999) A/N ("1" = direct deposit; direct debit not used) blank blanks blanks N; blank if no state direct deposit. The first two positions must be "01" through "12", or "21" through "32" N "0" = no state return present "1" = State return found on FOMF "2" = State return not found on FOMF A/N, or blank if no state direct deposit A ("X" or blank; if 0048 is X'd, 0040 must be blank) A ("X" or blank; if 0040 is X'd, 0048 must be blank) A/N (blank, or "O" if online filing) N N, SNNNNNNNN or PNNNNNNNN (1040 Seq. 1360) N (1040 Seq. 1380) N (1040 Seq. 1410-5) N (1040 Seq. 1410-4) A/N A/N A/N (1040 Seq. 1370) A/N

0023

Return Sequence Number Transmitter ETIN Transmitter use Julian date of trans. Trans. sequence number Return sequence number

0024 0025 0027 0028 0030 0032

Direct deposit/debit State direct deposit - not used Direct debit date - not used Direct debit amount - not used Line 44 ­ Bank routing number State-RTN-Indicator

0035 0040 0048 0049 0050

Line 44 ­ Depositor account number Line 44 ­ Checking account indicator Line 44 ­ Savings account indicator Online filing State Numeric Data Preparer SSN/PTIN Preparer EIN Preparer Zip Preparer Zip+4

17 1 1 1 27 9 9 5 4 93 5 35 30

0052

State Alphanumeric Data Mailbox ID Preparer firm name Preparer address

59

page 15

Preparer city Preparer state Preparer self-employed indicator 0055 0060 Spouse SSN Name Line 1 Primary last name Primary suffix 0062 0065 Date of death ­ primary taxpayer Name Line 2 Secondary last name Secondary suffix 0068 0070 Date of death ­ secondary taxpayer Name Line 3 Primary first name Primary middle initial Secondary first name Secondary middle initial Filler 0074 0075 0077 0080 0085 0087 0090 0095 0098 0100 0105 0110 0115 0120 0125 0126 0150 0155-0175 0180 0185-0190 0195 0200 0205 0300 In care of (c/o) address Taxpayer address ­ pos. 1-35 Foreign address Taxpayer address continued ­ pos. 36-70 City Foreign city, state/province, postal code City code State abbreviation (if U.S.) Foreign country Zip code (if U.S.) County County code Telephone number Primary taxpayer signature PIN Secondary (spouse) signature PIN ERO EFIN/PIN Line 1 ­ Federal filing status Not used Not used Not used Line 4 ­ Adjusted gross income (FAGI) Standard/itemized deductions Not used A/N field 1 Software developer code Paid preparer name Preparer phone number Non-paid preparer Preparer state EIN ­ not used 0305 0305(01-06) 0305(07-08) 0305(09-10) 0305(11-12) 0305(13-14) 0305(15-16) 0305(17) 0305(18) 0305(19-20) 0305(21-22) A/N Field 2 Not used) Line 27a ­ Contribution code Line 27b ­ Contribution code Line 27c ­ Contribution code Line 27d ­ Contribution code Line 27e ­ Contribution code TC-40C - "You" under 65 check box TC-40C - Spouse under 65 check box Line 27a ­ School district code Line 27b ­ School district code

20 2 1 9 35 32 3 8 35 32 3 8 35 16 1 16 1 1 35 35 35 35 22 35 5 2 22 12 20 5 12 5 5 11 1 50 12 24 12 12 12 80 10 31 10 13 16 80 6 2 2 2 2 2 1 1 2 2

A/N (1040 Seq. 1390) A/N (1040 Seq. 1400) A/N (1040 Seq. 1350) N A/N ­ required entry A/N A/N N (YYYYMMDD) A/N A/N A/N N (YYYYMMDD) A/N A/N A/N A/N A/N A/N (blank) A/N A/N A/N A A/N A/N N A A N A N A/N N (Federal PIN only) N (Federal PIN only) N N blanks blanks blanks N N blanks A/N A/N A/N (1040 Seq. 1340) A/N A/N (1040 Seq. 1338) blanks A/N blanks N N N N N A A N N

59

page 16

0305(23-24) 0305(25-26) 0305(27-28) 0305(29-30) 0305(31-39) 0305(40-48) 0305(49) 0305(50) 0305(51) 0305(52-59) 0305(60-67) 0305(68-80) 0310 0310(01-02) 0310(03-04) 0310(05-06) 0310(07-08) 0310(09-10) 0310(11-12) 0310(13-14) 0310(15-16) 0310(17-18) 0310(19-20) 0310(21-22) 0310(23) 0310(24) 0310(25-26) 0310(27-28) 0310(29-30) 0310(31-32) 0310(33-34) 0310(35-36) 0310(37-45) 0310(46) 0310(47-48) 0310(49) 0310(50-55) 0310(56-61) 0310(62) 0310(63-65) 0310(66-67) 0310(68-69) 0310(70-71) 0310(72-73) 0310(74-75) 0310(76-77) 0310(78-80) 0315 0315(01-06) 0315(07-12) 0315(13-14) 0315(15-16) 0315(17-18) 0315(19-20) 0315(21-22)

Line 27c ­ School district code Line 27d ­ School district code Line 27e ­ School district code Not used TC-40A, Part 2 ­ Native Amer primary no. TC-40A, Part 2 ­ N.A. primary tribe code TC-40A, Part 2 ­ N.A. secondary tribe code Form 8886 attached to federal return TC-40C - "You" birth date TC-40C - Spouse birth date Not used A/N Field 3 TC-40A, Part 1 ­ Add to income code (1) TC-40A, Part 1 ­ Add to income code (2) TC-40A, Part 1 ­ Add to income code (3) TC-40A, Part 1 ­ Add to income code (4) TC-40A, Part 1 ­ Add to income code (5) TC-40A, Part 5 ­ Refundable credit code (5)

2 2 2 2 9 1 1 1 8 8 13 80 2 2 2 2 2 2

N N N blanks N N N N A (blank, X) N N blanks A/N N N N N N N N N N N N A (blank, X) A (blank, X) N N N N N N N A (blank, X) A valid state abbreviation A (blank, X) N (YYMMDD) N (YYMMDD) A (blank, X) blanks N N N N N N A/N (40L, or 40O for online) A/N N (YYMMDD) N (YYMMDD) N (00, 01) N (00, 01) N (00-99) blanks N (00-99)

TC-40A, Part 2 ­ Native Amer secondary no. 9

TC-40A, Part 2 ­ Deduct from inc code (1) 2 TC-40A, Part 2 ­ Deduct from inc code (2) 2 TC-40A, Part 2 ­ Deduct from inc code (3) 2 TC-40A, Part 2 ­ Deduct from inc code (4) 2 TC-40A, Part 2 ­ Deduct from inc code (5) 2 TC-40W, Part 2 ­ X if spouse TC-675R TC-40W, Part 3 ­ X if spouse Sch. K-1 TC-40A, Part 5 ­ Refundable credit code (2) TC-40A, Part 5 ­ Refundable credit code (3) TC-40A, Part 3 ­ App NR credit code (1) TC-40A, Part 3 ­ App NR credit code (2) TC-40W, Part 2 - Payer EIN on TC-675R TC-40B ­ Nonresident TC-40B ­ Nonresident home state TC-40B ­ Part-year resident TC-40B ­ Part-year resident date from TC-40B ­ Part-year resident date to Line 9 ­ Qualified exempt Not used 1 1 2 2 2 2 9 1 2 1 6 6 1 3

TC-40A, Part 5 - Refundable credit code (1) 2

TC-40A, Part 5 ­ Refundable credit code (4) 2

TC-40A, Part 4 ­ Nonapp NR credit code (1) 2 TC-40A, Part 4 ­ Nonapp NR credit code (2) 2 TC-40A, Part 4 ­ Nonapp NR credit code (3) 2 TC-40A, Part 4 ­ Nonapp NR credit code (4) 2 TC-40A, Part 4 ­ Nonapp NR credit code (5) 2 TC-40A, Part 3 ­ App NR credit code (3) Utah tax form filed A/N Field 4 Tax period begin date Tax period end date Line 2a ­ Exemptions ­ self Line 2b ­ Exemptions ­ spouse Line 2c ­ Exemptions ­ other Not used Line 2d ­ Exemptions ­ total 2 3 80 6 6 2 2 2 2 2

59

page 17

0315(23) 0315(24) 0315(25) 0315(26) 0315(27) 0315(28) 0315(29-30) 0315(31) 0315(32) 0315(33) 0315(34) 0315(35-36) 0315(37) 0315(38-52) 0315(53-55) 0315(56-57) 0315(58-63) 0315(64) 0315(65-70) 0315(71-76) 0315(77-78) 0315(79) 0315(80) 0320 0320(1-35) 0320(36-45) 0320(46-54) 0320(55-59) 0320(60-68) 0320(69-80) 0325 0325(01-12) 0325(13-24) 0325(25-36) 0325(37-48) 0325(49-60) 0325(61-72) 0325(73-80) 0330 0330(01-12) 0330(13-24) 0330(25-36) 0330(37-48) 0330(49-60) 0330(61-80) 0350 0355 0360 0365 0370 0375 0380 0385 0390 0395

Not used Line 3 ­ Election fund ­ self Not used Line 3 ­ Election fund ­ spouse TC-40A, Part 3 ­ Age 65 or over ­ self TC-40A, Part3 ­ App NR credit code (4) Not used TC-40C ­ "You" age 65 or over TC-40C ­ Spouse age 65 or over TC-40C ­ Age 65 or over total TC-40A, Part 3 - App NR credit code (5) Not used TC-40A, Part 3 ­ Workshop name Not used TC-40S - Other state code TC-40W, Part 2 - UT acct on TC-675R Not used Taxpayer signature date Spouse signature date Not used Taxpayer deceased Spouse deceased A/N Field 5 Third party designee name Third party designee telephone Third party designee PIN TC-40B ­ line 33 TC-40W, Part 3 ­ Corp EIN on Sch. K-1 Not used A/N Field 6 TC-40C ­ "You" initial credit TC-40C ­ Spouse initial credit TC-40C ­ "You" qualified income TC-40C ­ Spouse qualified income TC-40C ­ "You" 6% TC-40C ­ Spouse 6% Not used A/N Field 7 TC-40C ­ "You" lesser TC-40C ­ Spouse lesser TC-40C ­ Nontaxable interest TC-40C ­ Total income for phase-out Line 13 ­ Subtotal of line 11 and line 12 Not used Line 11 ­ Personal exemptions Line 15 ­ Subtract line 14 from line 13 TC-40A, Part 1 ­ Addition to income (1) Line 16 ­ Line 15 times .06 Line 17 ­ Phase-out base amount Line 18 ­ Phase-out amount Line 6 ­ Total of lines 4 and 5 Line 14 ­ State tax deducted on Sch A TC-40A, Part 1 ­ Addition to income (2) Line 8 ­ Utah taxable income

1 1 1 1 1 2 1 1 1 1 2 1 15 3 2 6 1 6 6 2 1 1 80 35 10 9 5 9 12 80 12 12 12 12 12 12 8 80 12 12 12 12 12 20 12 12 12 12 12 12 12 12 12 12

blank A/N (C, D, L, R, N) blank A/N (C, D, L, R, N) A (b, X) A (b, X) N blank N (0, 1) N (0, 1) N (0, 1, 2) N blank A/N blanks A (b, valid state code) A/N blank N (YYMMDD) N (YYMMDD) blanks blank, or X for deceased blank, or X for deceased A/N A/N N N N N blanks A/N N N N N N N blanks A/N N N N N N blanks N N N N N N N N N N N

TC-40A, Part 3 ­ Age 65 or over ­ spouse 1

Line 29 ­ Recapture low-income housing cr. 12

59

0400

page 18

0405 0410 0415 0420 0425 0430 0435 0440 0445 0450 0455 0460 0465 0470 0475 0480 0485 0490 0495 0500 0505 0510 0515 0520 0525 0530 0535 0540 0545 0550 0555 0560 0565 0570 0575 0580 0585 0590 0595 0600 0605 0610 0615 0620 0625 0630 0635 0640 0645 0650 0655 0660 0665 0670 0675 0680

Line 21 ­ Utah income tax Line 30 ­ Utah use tax TC-40B, line 35 ­ Non-PY resident tax Line 31 ­ Total tax Line 32 ­ Utah tax withheld Line 33 ­ Utah tax prepaid Line 24 ­ Utah tax ­ page 2 Line 38 ­ Sum of lines 32 thru 37 Line 39 ­ Tax due Line 40 ­ Penalty and interest Line 26 ­ Line 24 less line 25 Line 42 ­ Refund TC-40C ­ Part 2 credit TC-40C ­ Part 3 credit TC-40C ­ line 11 total TC-40C ­ line 15 TC-40C ­ line 16 TC-40C ­ line 17 Line 41 ­ Pay this amount

12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N blanks N N N N

TC-40A, Part 5 ­ Refundable credit amt (1) 12 TC-40A, Part 5 ­ Refundable credit amt (2) 12 TC-40A, Part 5 ­ Refundable credit amt (3) 12 TC-40A, Part 5 ­ Refundable credit amt (4) 12 Line 27a ­ Contribution amount TC-40B ­ column A, line 1 TC-40B ­ column A, line 2 TC-40B ­ column A, line 3 TC-40B ­ column A, line 4 Line 27b - Contribution amount Line 27c - Contribution amount Line 19 ­ Phase-out credit amount Line 27d - Contribution amount Line 27e - Contribution amount TC-40A, Part 1 ­ Total additions TC-40C ­ line 12 Total income TC-40C ­ line 18 Retirement credit TC-40A, Part 2 ­ Total deductions TC-40A, Part 5 ­ Total refundable credits Line 27 ­ Total contributions TC-40B ­ column A, line 5 TC-40B ­ column A, line 6 TC-40B ­ column A, line 7 TC-40S, line 1 ­ FAGI taxed by other state TC-40S, line 2 ­ FAGI from fed return TC-40S, line 3 - % other state to total TC-40S, line 4 ­ Utah tax from field 0405 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12

TC-40S, line 5 ­ Limit - field 0630 x field 0625 12 TC-40S, line 6 ­ Actual tax paid other state 12 TC-40S, line 7 ­ Cr. for tax paid other state 12 TC-40B ­ column A, line 8 TC-40A, Pt. 4 ­ Total nonapp NR credits Not used TC-40A, Part 1 ­ Addition to income (3) Line 20 ­ Taxpayer tax credit TC-40B ­ column A, line 9 12 12 12 12 12 12

TC-40A, Part 5 ­ Refundable credit amt (5) 12

59

page 19

0685 0690 0695 0700 0705 0710 0715 0720 0725 0730 0735 0740 0745 0750 0755 0760 0765 0770 0775 0780 0785 0790 0795 0800 0805 0810 0815 0820 0825 0830 0835 0840 0845 0850 0855 0860 0865 0870 0875 0880 0885 0890 0895 0900 0905 0910 0915 0920 0925 ------

TC-40A, Part 1 ­ Addition to income (4) TC-40B ­ column B, line 32 TC-40B ­ column A, line 18 TC-40A, Pt. 2 ­ Deduction from income (1) TC-40A, Pt. 2 ­ Deduction from income (2) TC-40A, Pt. 2 ­ Deduction from income (3) TC-40A, Pt. 2 ­ Deduction from income (4) TC-40A, Pt. 2 ­ Deduction from income (5) TC-40A, Pt. 1 ­ Add to income (5) Form 1099 (any) ­ Utah Withholding

12 12 12 12 12 12 12 12 12 12

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N blanks "#"

TC-40A, Part 4 ­ Nonrefund credit amt (1) 12 TC-40A, Part 4 ­ Nonrefund credit amt (2) 12 TC-40A, Part 4 ­ Nonrefund credit amt (3) 12 TC-40A, Part 4 ­ Nonrefund credit amt (4) 12 TC-40A, Part 4 ­ Nonrefund credit amt (5) 12 Line 23 ­ Tax less app NR credits Line 10 ­ Utah tax Line 43 ­ Refund applied to 2009 TC-40B ­ column A, line 10 TC-40B ­ column A, line 11 TC-40B ­ column A, line 12 TC-40B ­ column A, line 13 TC-40B ­ column A, line 14 TC-40B ­ column A, line 15 TC-40B ­ column A, line 16 TC-40B ­ column A, line 17 TC-40B ­ column A, line 26 TC-40B ­ column A, line 27 TC-40B ­ column A, line 28 TC-40B ­ column A, line 19 TC-40B ­ column A, line 20 TC-40B ­ column A, line 21 TC-40B ­ column A, line 23 TC-40B ­ column A, line 22 TC-40B ­ column A, line 24 TC-40B ­ column A, line 25 TC-40B ­ column A, line 31 TC-40B ­ column A, line 32 Line 34 ­ NR shareholder credit Line 35 ­ Mineral prod withhold TC-40B, column B, line 30 TC-40B ­ column A, line 29 TC-40A, Part 3 ­ App NR credit (1) TC-40A, Part 3 ­ App NR credit (2) TC-40A, Part 3 ­ App NR credit (3) TC-40A, Part 3 ­ App NR credit (4) TC-40A, Part 3 ­ App NR credit (5) TC-40A, Part 3 ­ Total app credits TC-40B, line 34 Filler 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 2 1

Terminus End of Generic Record

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Unformatted Record Segment * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

Field #
-----------

Identification
Byte count Start of record sentinel Record ID

Length
4 4 34

Value
N (4861 fixed, nnnn variable) A/N (****)

59

page 20

0000 0001 0002 0003 0004 0005 0010 0011 0020

Record ID type Form number Page number Primary Social Security No. Filler Form/schedule number State code City code Declaration Control Number First two positions EFIN of originator Batch number Serial number Year digit

6 6 5 9 1 7 2 2 14 2 6 3 2 1 4800 1

STbbbb 0002bb PG01b N blank N (0000001 to 0000009) UT A - not used

00 N N (000-999) N (00-99) N (8 = 2008) A/N variable (note 1) #

0050-0345

60 lines ­ 80 positions each

Terminus end of unformatted record

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * End of Return * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

NOTES:
1. Fields 0050-0345 must contain an exact copy of the Federal electronic return record, in variable format. 2. The Unformatted Record Segment may be repeated, for a total of up to 25 records, if needed, to accommodate an entire copy of the federal return record. 3. The Unformatted Record Segment will be truncated following the last significant data.

59

page 21

Example ­ TC-40

0305 (51) 0300 (01-10) 0003 (01-09) 0055 (01-09) 0070 (01-17) 0070 (18-34) 0075 (1-35) 0085 (01-22) 0150 (01) 0315
(13-14) (15-16) (17-18) (21-22)

0060 (01-35) 0065 (01-35)

0315

(79) (80)

0115 (01-12) 0095 (01-02) 0100 (01-12) 0098 (01-22) 0315 (24) (26)

0195 0570 0380 0585 0310 (62) 0350 0200 0330 (49-60) 0385 0355 0365 0370 0375 0555 0670 0405 0920 0760 0400 0765

59

page 22

Example ­ TC-40 page 2

0435 0655 0455 0305 (07-08) (09-10) (11-12) (13-14) (15-16) 0520 0545 0550 0560 0565 0305 (19-20) (21-22) (23-24) (25-26) (27-28) 0595 N/A 0395 0410 0420 0425 0430 0875 0880 N/A 0590 0440 0445 0450 0500 0460 0770 0040 0048 (01) (01) 0315 (71-76) 0320 (36-45) 0300 (42-51) 0052 (06-40, 41-70, 71-90, 91-92); 0050 (19-27) 0320 (46-50) 0050 (01-09) 0050 (10-18)

0030 (01-09)

0035 (01-17) 0315 (65-70)

0320 (01-35)

59

page 23

Example ­ TC-40A

0060 (01-35) 0310 (01-02) (03-04) (05-06) (07-08) (09-10)

0003 (01-09)

0360 0390 0665 0685 0725 0570

0310 (13-14) (15-16) 0305 (31-39) 0305 (40-48) (49) (50) (17-18) (19-20) (21-22)

0700 0705 0710 0715 0720 0585

0315 (27) (28)

0310 (33-34) (35-36) (76-77) 0315 (29-30) (35-36)

0895 0900 0905 0910 0915 0920

0310 (66-67) 0315 (38-52) (68-69) (70-71) (72-73) (74-75)

0735 0740 0745 0750 0755 0655

59

page 24

Example ­ TC-40A page 2

0060 (01-35) 0310 (25-26) (27-28) (29-30) (31-32) (11-12)

0003 (01-09) 0495 0505 0510 0515 0675 0590

59

page 25

Example ­ TC-40B

0060 (01-35) 0310 (46) 0310 (47-48) (49) 0525 0530 0535 0540 0600 0605 0610 0650 0680 0775 0780 0785 0790 0795 0800 0805 0810 0695 0830 0835 0840 0850 0845 0855 0860 0815 0820 0825 0890 0865 0870

0003 (01-09) (50-55) 0310 (56-61)

0885 0690

0320 (55-59) 0925 0415

59

page 26

Example ­ TC-40C

0060 (01-35)

0003 (01-09) 0305 (52-59) (32) 0305 (60-67) (33) 0465 (17) 0325 0325 0325 0330 (01-12) (25-36) (49-60) (01-12) 0305 (18)

0315

0315 (34)

0325 (13-24) 0325 (37-48) 0325 (61-72) 0330 (13-24) 0470 0475

0575 0330 (25-36) 0330 (37-48) 0480 0485

0490 0580

59

page 27

Example ­ TC-40S

0060 (01-35)

0003 (01-09)

0315 (56-57)

0615 0620 0630 0635 0640 0645 0625

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Example ­ TC-40W

OBTAIN THIS INFORMATION FROM FEDERAL RETURN

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Example ­ TC-40W page 2

0310 (23)

0310 (37-45)

0315 (58-63) ONLY ONE TC-675R ALLOWED IF FILING ELECTRONICALLY

0880

0310 (24)

0320 (60-68)

0875

ONLY ONE SCHEDULE K-1 ALLOWED HERE IF FILING ELECTRONICALLY

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Appendix B
Electronic Filing Payment Coupon Instructions
A payment coupon, Utah form TC-547, should be prepared for all balance due returns filed electronically. The coupon is submitted with the taxpayer's payment to the Tax Commission. A PAPER COPY OF ThE ELECTRONICALLY FILED RETURN ShOULD NOT BE INCLUDED WITh ThE VOUChER AND PAYmENT. A sample of the payment coupon is shown on the next page. This coupon is to be completed and given by the electronic return originator to the taxpayer at the time the taxpayers return is completed with instructions for sending to the USTC with the payment due. ThE TAXPAYER ShOULD BE INFORmED ThEY ShOULD NOT FILE A PAPER COPY OF ThEIR RETURN WITh ThEIR PAYmENT. The taxpayer is to send the coupon with his/her check or money order in payment of the tax due by April 15, 2009 to: Utah State Tax Commission 210 N 1950 W SLC UT 84134-0266 NOTE: There is no scan line on the coupon and no coupon needs to be sent to the Tax Commission for testing. The coupon is to be printed on the bottom third of the page, with a one and one eighth inch margin at the bottom. The top portion of the page does not need to be printed, at the software developer's option.

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TC-547, Income Tax Payment Coupon

Utah State Tax Commission

Individual Income Tax Return Payment Coupon
USE OF PAYMENT COUPON If you have a tax due balance on your Utah individual income tax return and you have previously filed your return (either electronically or by paper) without a payment, include the payment coupon below with your check or money order, to insure proper credit to your account. Do NOT mail another copy of your income tax return with this payment. Sending a duplicate of your return may delay posting of the payment. If you are sending a payment with your Utah income tax paper return, include the payment coupon below with your check or money order, to insure proper credit to your account.

TC-547 Rev. 9/08

SENDING PAYMENT COUPON If sending this payment coupon separate from your individual income tax return, do NOT mail another copy of your return with this payment. Sending a duplicate of your return may delay posting of the payment. Complete and detach the payment coupon below. Do not attach (staple, paper clip, etc.) the check or money order to the payment coupon. Send the payment coupon and payment to: Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0266 ELECTRONIC PAYMENT You may pay your tax due electronically at the website paymentexpress.utah.gov.

Do not use this payment coupon for prepayment of future taxes. Use form TC-546.
HOW TO PREPARE THE PAYMENT Make your check or money order payable to the Utah State Tax Commission. Do not send cash. The Tax Commission does not assume liability for loss of cash placed in the mail. Print your name and address, Social Security Number, daytime telephone number and the year the payment is for on your check or money order.

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-2973811 or Telecommunication Device for the Deaf 801-2972020. Please allow three working days for a response.

SEPARATE AND RETURN ONLY THE BOTTOM PORTION WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.

TC-547 Individual Income Tax Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266 Rev. 9/08 Social Security no. Return Payment Coupon Primary taxpayer name I I Tax year ending Social Security no. T Secondary taxpayer name 0 USTC Use Only 0 Address 4 State Zip code
City

Payment amount enclosed $

00

Make check or money order payable to the Utah State Tax Commission. Do not send cash. Do not staple check to coupon. Detach check stub.

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Appendix C
Error Codes for Electronically Filed Utah Returns
The following codes are used to notify an electronic return originator of any error in an electronically submitted Utah Individual Income Tax Return.

Error
0001 0030 0032 0036 0044 0045 0047 0049 0052 0053 0057 0059 0083 0084 0085 0087 0088 0100 0101 0102 0103 0104 0105 0198 0199 0200 0201 0202 0203 0204 0208 0209 0210 0211 0212 0213 0214 0215 0216 0217 0218 0219 0220 0221 0222 0310 0317 0318 0319 0326

Description
Duplicate return Federal AGI not numeric Exemption amount not numeric Standard/Itemized deduction amount not numeric State income tax deduction amount not numeric Qualified exempt checkbox must be X or blank Utah taxable income not numeric Use tax amount not numeric Tax withheld amount not numeric Prepaid credit amount not numeric Refund amount not numeric Tax due amount not numeric Exemption for taxpayer not 00 or 01 Exemption for spouse not 00 or 01 Dependent exemptions not numeric Total exemptions not numeric Filing status not 1, 2, 3, 4, or 5 Nonresident Utah AGI not numeric Nonresident Federal AGI not numeric Nonresident Utah tax not numeric Additions to income amount not numeric Deductions from income amount not numeric Recapture of low-income housing credit not numeric "You" 65 or over checkbox invalid "Spouse" 65 or over checkbox invalid "You" date of birth not numeric "Spouse" date of birth not numeric "You" under 65 checkbox invalid "Spouse" under 65 checkbox invalid Part 2 credit not numeric Retirement cr nontaxable interest not numeric Retirement cr modified AGI not numeric Retirement cr base amount not numeric Retirement cr net income not numeric Retirement cr phase-out amount not numeric Retirement cr amount not numeric "You" under 65 amount not numeric "Spouse" under 65 amount not numeric "You" under 65 amount not numeric "Spouse" under 65 amount not numeric "You" under 65 amount not numeric "Spouse" under 65 amount not numeric "You" under 65 amount not numeric "Spouse" under 65 amount not numeric Part 3 credit not numeric Contribution amount not numeric

Line Number
N/A TC-40, Line 4 TC-40, Line 11 TC-40, Line 12 TC-40, Line 14 TC-40, Line 9 TC-40, Line 8 TC-40, Line 30 TC-40, Line 32 TC-40, Line 33 TC-40, Line 42 TC-40, Line 39 TC-40, Line 2a TC-40, Line 2b TC-40, Line 2c TC-40, Line 2d TC-40, Line 1 TC-40B, line 32, col. A TC-40B, line 32, col. B TC-40B, line 35 TC-40A, Part 1 TC-40A, Part 2 TC-40, Line 29 TC-40C, Line 2 TC-40C, Line 2 TC-40C, Line 1 TC-40C, Line 1 TC-40C, Line 5 TC-40C, Line 5 TC-40C, line 4 TC-40C, line 13 TC-40C, line 14 TC-40C, line 15 TC-40C, line 16 TC-40C, line 17 TC-40C, line 18 TC-40C, Line 6 TC-40C, Line 6 TC-40C, Line 7 TC-40C, Line 7 TC-40C, Line 8 TC-40C, Line 8 TC-40C, Line 9 TC-40C, Line 9 TC-40C, Line 10 Line 27 a-e

Field Number
--0195 0350 0660 0385 0310(62) 0400 0410 0425 0430 0460 0445 0315(13-14) 0315(15-16) 0315(17-18) 0315(21-22) 0150 0875 0690 0415 0360, 0390, 0665, 0685, & 0725 0700, 0705, 0710, 0715, & 0720 0395 0315(32) 0315(33) 0305(52-59) 0305(60-67) 0305(17) 0305(18) 0465 0330(25-36) 0330(37-48) 0480 0485 0490 0580 0325(01-12) 0325(13-24) 0325(25-36) 0325(37-48) 0325(49-60) 0325(61-72) 0330(01-12) 0330(13-24) 0470 0520, 0545, 0550, 0560, & 0565 0895, 0900, 0905, 0910, & 0915 0735, 0740, 0745, 0750, & 0755 0495, 0505, 0510, 0515, & 0675 0770

Apportionable nonrefundable credit amount not numeric TC-40A, Part 3 Nonapportion nonrefundable credit amount not numeric TC-40A, Part 4 Refundable credit amount not numeric Refund applied to next year not numeric TC-40A, Part 5 TC-40, Line 43

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0328 0329 0330 0331 0332 0333 0335 0336 0337 0338 0339 0340 0341 0342 0343 0344 0345 0346 0347 0348 0349 0350 0351 0352 0353 0354 0355 0356 0357 0358 0359 0360 0361 0362 0364 0365 0366 0367 0368 0369 0370 0371 0372 0374 0375 0377 0379 0380 0381 0382 0383 0384 0385 0386 0387 0388

FAGI taxed in state of not numeric AGI from Federal return not numeric Utah income tax amount not numeric Credit limitation amount not numeric Actual tax paid other state not numeric Credit tax paid other state not numeric Wages, salaries, tips, etc. amount not numeric Taxable interest income not numeric Ordinary dividends amount not numeric Taxable refunds, credits or offsets not numeric Alimony received amount not numeric Business income or (loss) amount not numeric Capital gain or (loss) amount not numeric Other gains or (losses) amount not numeric Taxable IRA distributions amount not numeric Taxable pensions and annuities amount not numeric Rentals, royalties, etc. amount not numeric Farm income or (loss) amount not numeric Unemployment compensation not numeric Taxable social security benefits amount not numeric Other income amount not numeric Total income amount not numeric Educator expenses amount not numeric IRA deduction amount not numeric Student loan interest deduction amount not numeric Tuition and fees deduction not numeric Health savings account deduction not numeric Moving expenses amount not numeric One-half self-employment tax amount not numeric Self-employed health insurance not numeric Self-employed SEP, etc. plans amount not numeric Penalty on early withdrawal amount not numeric Alimony paid amount not numeric Total adjustments amount not numeric Certain business expenses amount not numeric Nonresident military pay amount not numeric Domestic production activities deduction not numeric Penalty and interest amount not numeric Pay this amount not numeric Invalid taxpayer signature date Invalid spouse signature date Invalid part-year resident from-date Invalid part-year resident to-date Total additions to income amount not numeric Total deductions from income amount not numeric Tax amount not numeric Nonresident checkbox invalid Part-year resident checkbox invalid Initial taxpayer tax credit not numeric Taxpayer tax credit phase-out amount not numeric Taxpayer tax credit amount not numeric Utah income tax amount not numeric Apportionable nonrefundable credit total not numeric Resident or nonresident tax amount not numeric Nonapportionable nonrefund. credits total not numeric

TC-40S, line 1 TC-40S, line 2 TC-40S, line 4 TC-40S, line 5 TC-40S, line 6 TC-40S, line 7 TC-40B, line 1, col. A TC-40B, line 2, col. A TC-40B, line 3, col. A TC-40B, line 4, col. A TC-40B, line 5, col. A TC-40B, line 6, col. A TC-40B, line 7, col. A TC-40B, line 8, col. A TC-40B, line 9, col. A TC-40B, line 10, col. A TC-40B, line 11, col. A TC-40B, line 12, col. A TC-40B, line 13, col. A TC-40B, line 14, col. A TC-40B, line 15, col. A TC-40B, line 16, col. A TC-40B, line 17, col. A TC-40B, line 26, col. A TC-40B, line 27, col. A TC-40B, line 28, col. A TC-40B, line 19, col. A TC-40B, line 20, col. A TC-40B, line 21, col. A TC-40B, line 23, col. A TC-40B, line 22, col. A TC-40B, line 24, col. A TC-40B, line 25, col. A TC-40B, line 31, col. A TC-40B, line 18, col. A TC-40B, line 30, col. B TC-40B, line 29, col. B TC-40, line 40 TC-40, line 41 TC-40, page 2 TC-40, page 2 TC-40B TC-40B TC-40, Line 5 TC-40, Line 7 TC-40, Line 10 TC-40B TC-40B TC-40, line 16 TC-40, line 19 TC-40, line 20 TC-40, line 21 TC-40, line 22 TC-40, line 24 TC-40, line 25

0615 0620 0630 0635 0640 0645 0525 0530 0535 0540 0600 0605 0610 0650 0680 0775 0780 0785 0790 0795 0800 0805 0810 0815 0820 0825 0830 0835 0840 0845 0850 0855 0860 0865 0695 0885 0890 0450 0500 0315(65-70) 0315(71-76) 0310(50-55) 0310(56-61) 0570 0585 0765 0310(46) 0310(49) 0365 0370 0555 0670 0405 0920 0435 0655

Taxpayer tax credit phase-out base amount not numeric TC-40, line 17

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0389 0390 0391 0392 0393 0394 0395 0396 0889 0998 0999

Nonresid. shareholder withholding tax amt not numeric Refundable credits total not numeric Spouse check box invalid Payer federal EIN not numeric or invalid Utah account number invalid Spouse check box invalid Corporation federal EIN not numeric or invalid Invalid test SSN Invalid software ID Multiple errors (more than 2)

TC-40, line 34 & TC-40W, Part 3 TC-40, line 37 TC-40W, Part 2, col. A TC-40A, Part 2, col. B TC-40W, Part 2, col. C TC-40W, Part 3, col. A TC-40A, Part 3, col. B N/A N/A N/A

0875 0880 0590 0310(23) 0310(37-45) 0315(58-63) 0310(24) 0320(60-68) 0003 and 0055 0300(1-10) ---

Mineral production withholding tax amount not numeric TC-40, line 35 & TC-40W, Part 2

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Appendix D
TC-8453, Utah Individual Income Tax Transmittal for Electronic Filing
IRS-DCN

0 0
Utah State Tax Commission

9
Utah Individual Income Tax Transmittal for Electronic Filing
For the year January 1 - December 31, 2008

2008
TC-8453
Rev. 12/08

Your Social Security number Your name Spouse's Social Security number Spouse's name Mailing address

Send this form to the Tax Commission ONLY if you have checked one or more of the boxes below.
Last name Last name Telephone number State ZIP code Foreign country (if not U. S.)

IMPORTANT!
City

Social Security Number(s) Required

Check all boxes that apply (Follow the instructions for each box checked. Attach any required forms.) File this form ONLY if you checked a box. Utah Only Return: If your Utah return was filed electronically, separate from your federal return, read the declaration below and sign. DO NOT send a copy of your Utah return with this form.

Declaration for State Only Returns Under penalties of perjury, I declare I have compared my 2008 Utah Individual Income Tax return with the information I provided to my Electronic Return Originator, and to the best of my knowledge and belief, my return is true, correct and complete. This declaration will be forwarded to the Utah State Tax Commission by my Electronic Return Originator as validation of my electronically filed Utah Individual Income Tax return. I understand if there is an error in my return, it may be rejected and any Utah refund to which I may be entitled may be delayed.
Taxpayer signature Date Spouse signature Date

Form TC-40LIS, Credit Share Summary of Low-Income Housing Project - must be submitted by the building project owner. Federal form 8379, Injured Spouse Allocation - must be submitted if claiming injured spouse refund allocation for Utah tax debts. Equitable Adjustment - supporting documentation must be submitted if claiming any equitable adjustment.

IRS-DCN. At the top of this form, enter the 14-digit Document Control Number (DCN) assigned by the Electronic Return Originator to identify your electronically submitted federal tax return. Name, Address, Social Security Number. Your name(s) and social security number(s) must match your social security card(s). Enter your name(s), address, telephone number, and social security number(s) in the spaces provided. If you file a joint return, make sure you enter the social security numbers in the same order your names are shown on your return.

When and Where to File If a box is checked above, the Electronic Return Originator (ERO) must mail this TC-8453 no later than the next business day after receiving the state acknowledgment the return was received and accepted. If a third-party transmitter is used, the ERO must mail this information the next business day after receiving the state acknowledgment from the Transmitter. Mail to: Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0210

DO NOT include a copy of your federal or Utah return, or withholding forms (W-2, W-2G, 1099-G, and 1099-R) with this form.

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