TC-40B: Non and Part-year Resident Schedule (2025)
Utah · Utah Tax Commission · Used for tax years 2025
Utah Form TC-40B is the 2025 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 to calculate your Utah tax.
Who files this form
TC-40B is Utah’s 2025 Non and Part-year Resident Schedule. It provides residency-status choices for nonresidents and part-year residents.
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 references these forms for the amounts you enter:
- Federal Form 1040 and Schedule 1 for income and adjustments.
- Utah TC-40A, Part 1 for additions to income and Part 2 for subtractions from income, if applicable.
- Utah TC-40, lines 9, 23 and 24, to check your total and calculate Utah tax.
You also need your Social Security number and last name. Nonresidents enter their home state abbreviation. Part-year residents enter their residency start and end dates in mm/dd/yy format.
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.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Do not submit a blank TC-40B. The form says to submit it only if data is entered.
- For additions on line 15 and subtractions on line 33, include only the Utah portion in column A.
- For moving expenses on line 22, column A includes only expenses for moving into Utah.
- Check that line 38, column B equals TC-40, line 9.
- Enter the line 39 ratio to four decimal places. It cannot be more than 1.0000 or less than 0.0000.
- Do not enter less than zero on line 40.
Questions people ask
What do columns A and B represent?
Column A is labeled “UTAH,” and column B is labeled “TOTAL.” Both the income and adjustments sections use these columns.
How do I calculate line 38?
For each column, add lines 1 through 17 to get total income or loss on line 18. Add lines 19 through 36 to get total adjustments on line 37. Then subtract line 37 from line 18 to get line 38.
How is Utah tax calculated on this schedule?
Divide line 38, column A by line 38, column B and enter the result on line 39 to four decimal places, within the range 0.0000 to 1.0000. On line 40, subtract TC-40, line 24 from TC-40, line 23, but enter no less than zero. Multiply line 40 by line 39 to calculate Utah tax on line 41.
Where do I report the calculated Utah tax?
Enter the amount from TC-40B, line 41 on TC-40, page 2, line 25.