2025 TC-40 Instructions
General Instructions
TC-40, Line-by-Line Instructions, Page 1
Amended Return
Name, Address, Social Security Number, Residency
Line 1. Filing Status
Line 2, Qualifying Dependents
Line 3. Election Campaign Fund
Line 4. Federal Adjusted Gross Income
Line 5. Additions to Income
Line 6, Total Income
Line 7, State Tax Refund Included on Federal Return
Line 8, Subtractions from Income
Line 9, Utah Taxable Income/Loss
Line 10, Utah Tax Calculation
Line 11, Utah Personal Exemption
Line 12, Federal Standard or Itemized Deductions
Line 13, Total Exemptions and Standard/Itemized Deductions
Line 14, State Income Tax Included in Itemized Deductions on Federal Schedule A
Line 15, Total Exemptions and Federal Deductions
Line 16, Initial Credit before Phase-out
Line 17, Base Phase-out Amount
Line 18, Income Subject to Phase-out
Line 19, Phase-out Amount
Line 20, Taxpayer Tax Credit
Line 21, Qualified Exempt Taxpayers
Line 22, Utah Income Tax
TC-40, Line-by-Line Instructions, Page 2
TC-40, Line-by-Line Instructions, Page 3
TC-40A - Supplemental Schedule Instructions
TC-40B - Non or Part-year Resident Schedule
TC-40W - Utah Withholding Tax Schedule
Special Instructions for Married Couples
TC-547, Individual Income Tax Return Payment Coupon