Free 2004 Utah Fiduciary Income Tax Return, TC-41 - Utah

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Utah State Tax Commission 210 N 1950 W, Salt Lake City, Utah 84134 (801) 297-2200 or 1-800-662-4335

2004
TC-41
Rev. 12/04

Utah Fiduciary Income Tax Return

For calendar year January 1, 2004 through December 31, 2004 or other taxable period beginning date ________________, and ending date _______________.

Check if Final Return
Full name of the estate or trust Name of fiduciary Please type or print in black ink. Fiduciary's address City, town or post office 1. Type of return (check one) Qualified funeral trust (QFT) Decedent estate F Bankruptcy estate Ch 7 A Simple trust Bankruptcy estate Ch 11 B Complex trust

FOR AMENDED RETURN - ENTER CODE (1 - 5) from page 2 of instructions
Employer identification number Federal identification or social security number of fiduciary

State and ZIP code (foreign country)

E S C

G H D T

Grantor trust Charitable trust Qualif. disability trust ESBT

2. Status of estate or trust (check one) Resident Nonresident 4

3. Check if this estate or trust has any nonresident beneficiaries? Nonresident Beneficiaries

4. Federal taxable income from federal form 1041 line 22 or 1041-QFT line 12 (or Schedule A, line 10) 5. Additions to income (page 4 for instructions and codes - add lines 5a through 5f)

00

ATTACH FORMS W-2 OR TC-675R HERE

CODE

CODE

CODE

5a 5b

00 00

5c
5d

00 00

5e 5f

00 00

5

00
6

6. Total adjusted income (add lines 4 and 5) 7. One-half of federal tax liability on federal return (see page 5) 8. Other deductions (page 5 for instructions and codes - add lines 8a through 8f)
CODE CODE CODE

00

7

00

8a 8b

00 00

8c 8d

00 00

8e 8f

00 00

8

00
9 10 11

9. Total deductions (add lines 7 and 8) 10. Utah taxable income (subtract line 9 from line 6) 11. Utah tax (compute from rate schedule on back using the amount on line 10) 12. Credit for tax paid to another state (from Schedule B, line 7 - page 6)
CODE CODE CODE

00 00 00

12

00

13. Nonrefundable credits (pages 6 through 8 for instructions and codes - add lines 13a through 13f)

13a 13b

13c 00 00 13e 13d 00 13 00 13f If claiming the Qualified Sheltered Workshop cash contribution credit (code 02), write the Qualified Sheltered Workshop name here: ___________________________________________________

00 00

00

14. Total tax paid to another state and nonrefundable credits (add lines 12 and 13) 15. Subtract line 14 from line 11 (if line 14 is greater than or equal to line 11, enter zero) 16. AMENDED RETURNS ONLY (previous refund received on original return) 17. Utah use tax (see pages 8 and 9) 18. Total tax, additions and use tax (add lines 15, 16 and 17) 19. Utah tax withheld (see page 9) 20. Credit for Utah income taxes prepaid (from form TC-548) 21. AMENDED RETURNS ONLY (taxes paid on original return) 22. Refundable credits (pages 9 and 10 for instructions and codes - add lines 22a through 22f)
CODE CODE CODE

14 15 16 17 18 19 20 21

00 00 00 00 00

00 00 00

22a 22b

00 00

22c 22d

00 00

22e 22f

00 00

22

00
23 TAX DUE REFUND
24

If claiming the nonresident shareholder's tax credit (code 43), enter the S corporation federal ID number 23. Total withholdings and credits (add lines 19 through 22)
24. Tax Due - if line 18 is greater than line 23, subtract line 23 from line 18. This is the amount you owe. 25. Refund - if line 23 is greater than line 18, subtract line 18 from line 23. This is the amount you overpaid.

25

00 00 00

This return must be signed on the back.

Schedules A and B - Utah Tax Rate Schedule
Schedule A ­ Nonresident Estate or Trust (computation of federal taxable income)
To be completed by all nonresident estates or trusts. 1. Total income from federal form 1041, line 9 or 1041-QFT, line 5 2. Ordinary income derived from Utah sources (attach schedule - see instructions) 3. Utah capital gain or (loss) (attach schedule ­ see instructions) 4. Total income derived from Utah sources (add lines 2 and 3) 5. Percent of total federal income derived from Utah sources (line 4 divided by line 1 - not greater than 100%) 6. Deductions from federal form 1041or 1041-QFT directly allocable to Utah income 7. Deductions from federal form 1041 or 1041-QFT not allocable to any specific income 8. Allocable amount of line 7 (line 7 multiplied by line 5) 9. Total deductions allocable to Utah income (add lines 6 and 8) 10. Federal taxable income derived from Utah sources (line 4 less line 9). Enter here and on line 4 on front of form 7 2 3 1

Clear form

00

00 00
4 5 6

00
%

00 00 00 00

00
8 9 10

Schedule B ­ Credit for fiduciary income tax paid to another state. Applies only to resident estates or trusts paying a
fiduciary tax to another state - see instructions on page 6.
1. Total income taxed in state of: 2. Total income from federal form 1041, line 9 or 1041-QFT, line 5 3. Percent other state income bears to total income (line 1 divided by line 2 - not greater than 100%) 4. Utah fiduciary tax as computed on line 11 on front of form 5. Credit limitation (line 4 multiplied by percent on line 3) 6. Fiduciary tax paid to state listed on line 1 7. Credit for fiduciary taxes paid to other state (line 5 or 6, whichever is less) Enter here and on line 12 on front of form 1 2 3 4 5 6 7

00 00
%

00 00 00 00

2004 Utah Fiduciary Tax Rate Schedule
FIDUCIARY TAX RATE SCHEDULE ­ Calculate the tax based upon income amount shown on line 10 on front of return. Enter amount of tax on line 11 on front of return.

If the state taxable income is: The tax is: Less than or equal to $863 .........................................................2.3% of the state taxable income $864 but not over $1,726 .......................................................$20, plus 3.3% of excess over $863 $1,727 but not over $2,588 .................................................$48, plus 4.2% of excess over $1,726 $2,589 but not over $3,450 .................................................$85, plus 5.2% of excess over $2,588 $3,451 but not over $4,313 ...............................................$129, plus 6.0% of excess over $3,450 $4,313 ...............................................................................$181, plus 7.0% of excess over $4,313

Signatures Required
Under penalties of perjury, I declare that to the best of my knowledge and belief, this return and accompanying schedules are true, correct and complete. Date signed EIN of administrator of fiduciary Signature of fiduciary or officer representing estate or trust Check here if the Tax Commission SIGN may discuss this return with the preparer HERE shown below (see page 11) Date signed Preparer' s signature (page 11) Preparer' s Social Security no. or PTIN

Paid Firm' s name (or yours if self-employed) Preparer's Section Preparer' s complete address (street, city, state, zip)

Preparer' s telephone number Preparer' s EIN

Mail your return and payment to: Utah State Tax Commission, 210 N 1950 W, SLC, UT 84134-0250 Attach a complete copy of the federal fiduciary return, Form 1041 or 1041-QFT and Schedules