Part 1 – Additions to Income

Enter the following additions to income that apply. Attach TC-40A to your return.

Write the code and amount of each addition to income in Part 1. Total the amounts and carry the total to TC-40, line 5.

Codes for Additions to Income, TC-40A, Part 1

51 Lump sum distribution

53 Medical care savings account (MSA) addback

54 my529 addback

56 Child's income excluded from parent's return

57 Municipal bond interest

60 Untaxed income of a resident trust

61 Untaxed income of a nonresident trust

67 Tax paid on behalf of a pass-through entity taxpayer

68 Payroll Protection Program grant or loan addback

69 Equitable adjustments

Each addition to income is explained below.

(51) Lump Sum Distribution (UCA §59-10-114(1)(a))

This addition to income only applies if you filed form 4972 with your federal return.

If you received a lump sum distribution and filed federal form 4972, enter the total of the amounts shown on Part II, line 6 and on Part III, line 10. Keep a copy of form 4972 and any 1099-R forms showing the distribution with your records.

Shared Distributions: If you shared a lump sum distribution with others, multiply the amount on line 10 of federal form 4972 by the distribution percentage shown in box 9a on your form 1099-R, then add the amount from form 4972, Part II, line 6.

(53) Medical Care Savings Account (MSA) Addback (UCA §59-10-114(1)(c))

If you are an account holder who contributes to an MSA, the account administrator will send you form TC-675M, Statement of Withholding for Utah Medical Savings Account. Enter the sum from TC-675M, lines 8 and 9, only up to the amount deducted or used in calculating the MSA credit on your current or previously filed Utah tax return. Keep form TC-675M with your records.

(54) my529 Addback (UCA §59-10-114(1)(d))

If you withdrew an amount from a Utah my529 account but did not use it for qualified education expenses, and the withdrawal did not meet an exception under IRC §529(c) or §530(d), enter that amount to the extent the amount was deducted or used in calculating the my529 credit on your current or a previously filed Utah tax return. If you are a my529 account owner, you will receive form TC-675H, my529 Tax Statement for Contributions, Withdrawals, and Transfers from my529. Keep this form with your records. If you have any questions about my529 accounts, call my529 at 1-800-418-2551, or visit my529.org.

(56) Child's Income Excluded from Parent's Return (UCA §59-10-114(1)(b))

If you are a parent who reported a child's interest and dividends on your federal return, you must add any child's income excluded from your income to your return. Use the following worksheet to calculate the addback:

Worksheet Description Amount Enter the lesser of federal form 8814, line 4 or line 5 1 _________ Federal amount not taxed 2 $1,350 Subtract line 2 from line 1. If less than zero, enter "0." This is the addition to Utah income. 3 _________

If you reported income for more than one child, complete the calculation above separately for each child using their respective federal form 8814. Total the amounts from line 3 above for each child and enter the amount on TC-40A, Part 1, using code 56.

(57) Municipal Bond Interest (UCA §59-10-114(1)(e))

Enter interest from certain bonds, notes and other evidences of indebtedness issued by non-federal government entities outside Utah (municipal bonds) acquired after Jan. 1, 2003, if the interest is not included in your federal adjusted gross income. Do not enter interest earned on non-Utah municipal bonds if the issuer does not impose an income tax on bonds issued by Utah, or the issuing state does not impose an income tax.

(60) Untaxed Income of a Resident Trust (UCA §59-10-114(1)(f))

Enter any distribution received by a Utah resident beneficiary of a resident trust if the income was taxed at the trust level for federal tax purposes, but not taxed at the trust level for Utah tax purposes.

(61) Untaxed Income of a Nonresident Trust (UCA §59-10-114(1)(g))

Enter any distribution received by a Utah resident beneficiary of a nonresident trust of undistributed distributable net income realized by the trust, if the income was taxed at the trust level for federal tax purposes but not taxed at the trust level by any state. Undistributed distributable net income is considered to be distributed from the most recently accumulated undistributed distributable net income.

(67) Tax Paid on Behalf of a Pass-through Entity Taxpayer (UCA §59-10-114(1)(i) and (j))

Enter the total tax paid on your behalf by a pass-through entity during the tax year to:

Utah under §59-10-1403.2(2), and

any other state that imposes a tax similar to the tax described in §59-10-1403.2(2).

(68) Payroll Protection Program Grant or Loan Addback (UCA §59-10-103(1)(a)(ii))

If you received a COVID-19 Payroll Protection Program (PPP) grant or loan, enter any amount that:

was forgiven during the 2025 tax year,

is exempt from federal income tax, and

you used for expenses that you deducted on your federal tax return.

If you own an interest in an LLC, partnership, S corporation or trust that received a PPP grant or loan meeting these requirements, include your distributed share on this line. (See the "Other Income" line of Utah Schedule K-1 received from the LLC, partnership, S corporation or trust.)

(69) Equitable Adjustments (UCA §59-10-115(2))

Enter any qualified equitable adjustment needed to prevent receiving a double tax benefit.