Form TC-40 at a glance
What it is: The Utah State Tax Commission's Utah Individual Income Tax Return.
A filled-in Form TC-40 example: a single filer fills out page 1
How to fill out Form TC-40, box by box
Your first name, Full-yr Resident? and Amended Return
Enter Your Social Security No., Your first name and Your last name, and Y/N under Full-yr Resident?
For an Amended Return, enter the code (see instructions).
Spouse's Soc. Sec. No., first name and last name
Enter Spouse's Soc. Sec. No., Spouse's first name and Spouse's last name.
Address, Telephone number, City, State and ZIP+4
Enter the Address, Telephone number, City, State, ZIP+4 and Foreign country (if not U.S.).
If deceased, complete page 3, Part 1.
Filing Status, Qualifying Dependents and Election Campaign Fund
Enter the Filing Status code: 1 = Single, 2 = Married filing jointly, 3 = Married filing separately, 4 = Head of household, 5 = Qualifying surviving spouse. Under 2 Qualifying Dependents, enter Dependents age 16 and under on a, Other dependents on b and Dependents born in 2025 on c, then the Total (add lines a, b and c) on d. Under 3 Election Campaign Fund, enter the code for the party of your choice for Yourself and for Spouse; it Does not increase your tax or reduce your refund. See instructions for code letters.
If using code 2 or 3, enter spouse's name and SSN in the Spouse boxes. See instructions. If no contribution, enter N.
Lines 4 to 10: income and Utah tax
On line 4, enter the Federal adjusted gross income from federal return.
On line 5, enter the Additions to income from TC-40A, Part 1 (attach TC-40A, page 1).
On line 6, add line 4 and line 5 for the Total income.
On line 7, enter the State tax refund included on federal form 1040, Schedule 1, line 1 (if any).
On line 8, enter the Subtractions from income from TC-40A, Part 2 (attach TC-40A, page 1).
On line 9, subtract the sum of lines 7 and 8 from line 6 for the Utah taxable income/loss.
On line 10, multiply line 9 by 4.5% (.045) for the Utah tax (not less than zero).
Lines 11 to 15: exemption and deductions
On line 11, multiply line 2d by $2,111 (checked November 11, 2026) for the Utah personal exemption.
On line 12, enter the Federal standard or itemized deductions.
On line 13, add line 11 and line 12.
On line 14, enter the State income tax from federal 1040, Schedule A, line 5e, less lines 5b and 5c (not less than zero). On line 15, subtract line 14 from line 13.
Utah personal exemption (multiply line 2d by $2,111)
Lines 16 to 22: taxpayer tax credit and Utah income tax
On line 16, multiply line 15 by 6% (.06) for the Initial credit before phase-out.
On line 17, enter: $18,213 (single or married filing separately) (checked November 11, 2026); $27,320 (head of household); or $36,426 (married filing jointly or qualifying surviving spouse). On line 18, subtract line 17 from line 9 for the Income subject to phase-out (not less than zero).
On line 19, multiply line 18 by 1.3% (.013) for the Phase-out amount.
On line 20, subtract line 19 from line 16 for the Taxpayer tax credit (not less than zero).
On line 21, if you are a qualified exempt taxpayer, enter “X” (complete worksheet in instr.).
On line 22, subtract line 20 from line 10 for the Utah income tax (not less than zero).
Enter: $18,213 (single or married filing separately); $27,320 (head of household); or $36,426 (married filing jointly or qualifying surviving spouse)
TC-40B, Non and Part-year Resident Utah Tax: lines 38 to 41
On TC-40B line 38, subtract line 37 from line 18 for both columns A and B; line 38, column B must equal TC-40, line 9.
On line 39, divide line 38 column A by line 38 column B (to 4 decimal places, not more than 1.0000 or less than 0.0000).
On line 40, subtract TC-40, line 24 from TC-40, line 23 and enter the result (not less than zero).
On line 41, multiply line 40 by the decimal on line 39 for the UTAH TAX; enter it on TC-40, page 2, line 25.
Attach completed schedule to your Utah Income Tax Return. Submit it ONLY if data entered.
More rules for Form TC-40
Electronic filing is quick, easy and free, and will speed up your refund. To learn more, go to tap.utah.gov.
Under Residency Status, enter the Nonresident: Home state abbreviation.
Sources
[1] Form TC-40 (2025), Utah Individual Income Tax Return, Utah State Tax Commission (the Official source link on this page).
