TC-40A: Schedule A - Income Tax Supplemental Schedule (2024)
Utah · Utah Tax Commission · Used for tax years 2024
Utah Form TC-40A is a supplemental schedule attached to your 2024 Utah Income Tax Return. It reports additions to income, subtractions from income, and refundable and nonrefundable credits, with totals carried to Form TC-40.
Who files this form
Use TC-40A to report additions to income, subtractions from income, and the credits listed on the schedule for 2024.
Submit a page only if you entered data on it. Attach the completed schedule to your Utah Income Tax Return.
What you'll need
Have the following information ready to complete the schedule:
- Your Social Security number and last name.
- The code and amount for each addition, subtraction, or credit. The form directs you to the instructions or incometax.utah.gov for codes.
- For subtraction 77 (Native American Income), the enrollment number and tribal code for you and/or your spouse, as applicable.
- For credit 18 (Retirement Credit), the applicable birth date(s), in mm/dd/yy format.
- For credit 02 (Qualified Sheltered Workshop), the sheltered workshop’s name.
- For Part 6, if you are a nonresident or part-year resident, the apportionment fraction from TC-40B, line 39.
How to file
Attach the completed TC-40A to your Utah Income Tax Return. Submit only pages on which you entered data.
Enter the code and amount for each item in the appropriate part. Add the amounts and transfer the totals as follows:
- Part 1 additions: TC-40, line 5.
- Part 2 subtractions: TC-40, line 8.
- Part 3 apportionable nonrefundable credits: TC-40, line 24.
- Part 4 nonapportionable nonrefundable credits: TC-40, line 26.
- Part 5 nonapportionable refundable credits: TC-40, line 36.
- Part 6 apportionable refundable credits: total the credits on line a. On line b, enter the fraction from TC-40B, line 39 if you are a nonresident or part-year resident, or “1” if you are a full-year Utah resident. Multiply line a by line b, enter the result on line c, and transfer it to TC-40, line 37.
Common mistakes
- Submitting a page with no data. The form says to submit a page only if data is entered.
- Forgetting to attach the completed schedule to your Utah Income Tax Return.
- Leaving out required details for certain items: enrollment number and tribal code for subtraction 77, birth date(s) for credit 18, or the sheltered workshop’s name for credit 02.
Questions people ask
Where can I find the codes for additions, subtractions, and credits?
The form directs you to the instructions or incometax.utah.gov for codes.
Do I need to submit both pages?
Submit each page only if you entered data on it. Attach the completed schedule to your Utah Income Tax Return.
What extra information is required for Native American Income subtraction 77?
Enter the enrollment number and tribal code for you and/or your spouse, as applicable.
What birth date format should I use for Retirement Credit 18?
Enter the applicable birth date(s) in mm/dd/yy format.
How do I calculate Part 6 refundable credits?
Add the Part 6 credits on line a. For line b, nonresidents and part-year residents use the apportionment fraction from TC-40B, line 39. Full-year Utah residents enter “1”. Multiply line a by line b and enter the result on line c and on TC-40, line 37.