TC-40B: Schedule B - Non and Part-year Resident Schedule (2024)
Utah · Utah Tax Commission · Used for tax years 2024
Utah Form TC-40B is the 2024 Non and Part-year Resident Schedule attached to your Utah income tax return. It reports Utah and total income and adjustments, then uses their ratio after adjustments to calculate Utah tax.
Who files this form
The 2024 TC-40B is the Non and Part-year Resident Schedule for Utah income tax.
- Nonresidents enter their home state abbreviation.
- Part-year residents enter the beginning and ending dates of their Utah residency in mm/dd/yy format.
Submit this schedule only if you entered data, and attach the completed schedule to your Utah Income Tax Return.
What you'll need
The schedule uses information from these forms, as applicable:
- Federal Form 1040: income amounts from the lines listed on TC-40B.
- Federal Schedule 1: additional income and adjustments from the lines listed on TC-40B.
- Utah TC-40A: additions from Part 1 and subtractions from Part 2.
- Utah TC-40: amounts from lines 9, 23 and 24.
You also need your SSN, last name, residency status, and either your home state abbreviation or your part-year residency dates.
How to file
Attach the completed TC-40B to your Utah Income Tax Return. Submit this page only if you entered data.
Enter the Utah tax calculated on TC-40B, line 41, on TC-40, page 2, line 25.
Common mistakes
- Not matching the total: Line 38, column B must equal TC-40, line 9.
- Including the wrong moving expenses: On line 22, column A includes only expenses for moving into Utah.
- Including more than the Utah portion: For TC-40A additions on line 15 and subtractions on line 33, enter only the Utah portion in the Utah column.
- Using an incorrect ratio: Calculate line 39 to four decimal places. It cannot be more than 1.0000 or less than 0.0000.
- Entering a negative amount on line 40: The result cannot be less than zero.
- Submitting a blank schedule: Submit TC-40B only if data is entered, and attach the completed schedule to your Utah Income Tax Return.
Questions people ask
What do columns A and B represent?
Column A is labeled UTAH. Column B is labeled TOTAL.
How do I calculate line 38?
For each column, subtract total adjustments on line 37 from total income or loss on line 18. Line 38, column B must equal TC-40, line 9.
How do I calculate the Utah tax on this schedule?
On line 39, divide line 38, column A by line 38, column B to four decimal places, keeping the result between 0.0000 and 1.0000. On line 40, subtract TC-40, line 24 from TC-40, line 23, using no less than zero. Multiply line 40 by line 39 and enter the result on line 41 and on TC-40, page 2, line 25.
Should I submit TC-40B if it is blank?
No. The form says to submit this page only if data is entered.