2025 TC-40 Instructions

General Instructions

TC-40, Line-by-Line Instructions, Page 1

TC-40, Line-by-Line Instructions, Page 2

TC-40, Line-by-Line Instructions, Page 3

TC-40A - Supplemental Schedule Instructions

Part 1 - Additions to Income (added to federal income)

Part 2 - Subtractions from Income (subtracted from federal income)

Part 3 - Apportionable Nonrefundable Credits*

Part 4 - Nonapportionable Nonrefundable Credits

Part 5 - Nonapportionable Refundable Credits

Part 6 - Apportionable Refundable Credits

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