TC-40: Individual Income Tax Return (2024)
Utah · Utah Tax Commission · Used for tax years 2024
Form TC-40 is Utah’s 2024 Individual Income Tax Return. It reports income, adjustments, tax credits, withholding and payments to calculate your Utah tax due or refund. It can also be used to amend a return.
What you'll need
Have these available when completing your 2024 TC-40:
- Your Social Security number, address and filing status. If married filing jointly or separately, provide your spouse’s name and Social Security number.
- Your federal return, including adjusted gross income and standard or itemized deductions. The form also refers to federal Schedule 1, line 1, and Schedule A, line 5a.
- TC-40A, if reporting the income additions, subtractions or credits listed on TC-40. Attach page 1 or page 2 as directed for the relevant line.
- TC-40B, if you are a nonresident or part-year resident. TC-40 asks for the Utah tax from TC-40B, line 41.
- TC-40W for withholding information. Page 3, Part 5 directs you to attach the applicable TC-40W pages.
- Your routing number, account number and account type if requesting direct deposit.
If you claim a refund for a deceased taxpayer and are not the surviving spouse, complete and attach TC-131.
How to file
The form says electronic filing is quick, easy and free, and will speed up your refund. Visit tap.utah.gov to learn more.
For mailed returns, use the address that matches your return:
Returns with payments
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0266
All other returns
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0260
Sign and date the return. Your spouse must also sign and date it if you file jointly. Attach the schedules and additional pages called for on the form.
Common mistakes
- Leaving out spouse information: Filing status code 2 or 3 requires your spouse’s name and Social Security number.
- Missing page 3 when it applies: Attach it if filing for a deceased taxpayer, filing a fiscal-year return, reporting federal Form 8886, making contributions, depositing a refund into my529, applying a refund to next year’s taxes, reporting mineral production or pass-through entity withholding, or declaring that you no longer qualify for a homeowner’s exemption. Submit page 3 only if you entered data on it.
- Using amended-return lines on an original return: Lines 29 and 35 are marked “AMENDED RETURN ONLY.”
- Subtracting too much from a refund: Voluntary refund subtractions on line 43 cannot exceed the refund on line 42.
- Claiming exempt status without the worksheet: Line 21 directs qualified exempt taxpayers to complete the worksheet in the instructions.
Questions people ask
What tax rate does the 2024 TC-40 use?
Line 10 multiplies Utah taxable income on line 9 by 4.55% (.0455). The result cannot be less than zero.
Will an Election Campaign Fund choice change my tax or refund?
No. The form says it does not increase your tax or reduce your refund. Enter N if you do not want to contribute.
Can I apply my refund to next year’s taxes?
Yes. Page 3, Part 6 lets you apply an amount from your 2024 refund to your 2025 taxes. Total voluntary refund subtractions cannot exceed your refund on line 42.
Can I authorize someone to discuss my return?
Yes. The Third Party Designee section provides spaces for the authorized person’s name, telephone number and designee PIN.