In many cases, taxpayers who e-file their return are not required to send anything to the Tax Commission. Do not send a paper copy of the electronically filed return for any reason, as it will cause processing delays. The following examples will help you determine whether you need to send in anything.Taxpayers Claiming Certain Exemptions, Deductions or Credits
Taxpayers who claim any of the following must send the documentation indicated with a signed copy of the state signature document, form TC-8453OL (this form will be provided for you by OnLine Taxes)
- Shareholders withholding credit, Federal Form K-1
- Retirement income exemption/deduction – 1099-R, SSA 1099
- Disabled dependent exemption – TC-40D with certification of qualified individual.
- Credit for taxes paid to another state – Signed copy of the other state’s return. Do not send TC-40A, part 1- it will be filed electronically.
- Native American income deduction (code 77) – Statement giving the name of the nation or tribe and the enrolled or census number.
- Other adjustments deduction – Schedule or explanation of any other deductions claimed.
- Credit authorization forms – If you claimed any of the following credits, attach the form indicated:
**Clean fuel alternative credit –TC-40F with the Utah Energy Office certification.
**Clean fuel vehicle credit – TC-40V with the Division of Air Quality certification.
**Low-income housing credit – Individuals: TC-40TCAC and TC-40LI; **Carryforward or carryback: TC-40LIC; Building project owner: TC-40LIS.
**Credit for employers who hire persons with disabilities – TC-40HD with certification.
**Recycling market development zone – TC-40R with certification.
**Targeted business income tax credit – TC-40TB with certification.
**Nonresident shareholder’s withholding tax credit – federal schedule K-1 issued by the corporation showing your share of amounts withheld.
**Mineral production withholding tax credit – TC-675R or federal K-1.
State Returns Filed Online Using Commercial Software (with or without federal return)
The taxpayer must send a signed copy of TC-8453OL, withholding documents (W-2s, 1099s, etc.), and documentation for deductions and credits, if included in the list above. If the filing status is married filing joint, both spouses must sign the signature document.
If an electronic signature (PIN) was used on the federal return and no Utah State paper/signature document forms (listed above) are in the state return, Form TC-8453 should NOT be submitted to USTC. Please
retain this information in your files for three years.
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