What you must attach to your return depends on how you file your return (electronic or paper) and your specific deductions, credits, residency, etc.
If you file your return electronically, you don't need to send anything to the Tax Commission unless you:
If you meet one of these conditions, send the documentation indicated with Form TC-8453.
Important: Sending a paper copy of the electronically filed return will cause processing delays.
Utah accepts the federal PIN as the electronic signature. The ERO must get the taxpayers signature(s) on federal form 8879. The ERO and taxpayers must keep copies of all W-2s and other documentation. If the taxpayer meets any of the conditions listed above, the required documents must be mailed to the Tax Commission, with the TC-8453.
The taxpayer must send a signed copy of TC-8453 if the taxpayer meets any of the conditions listed above.
Include the following documents with your TC-40 when filing a paper return. Click here for the mailing address. Do not send a copy of your federal return.
| If you claim: | Attach: |
|---|---|
| Other additions to income, deductions from income, nonrefundable credits or refundable credits | TC-40A |
| Non or part-year residents | TC-40B |
| Retirement income credit | TC-40C and forms 1099-R and SSA-1099, if applicable |
| Equitable adjustments | Explanation of any equitable adjustments |
| Credit for tax paid to another state | TC-40S |
| Low-income housing credit (Building project owner) | TC-40LIS |
