TC-41: Utah Fiduciary Income Tax Return (2025)
Utah · Utah Tax Commission · Used for tax years 2025
Utah's fiduciary income tax return for estates and trusts.
Who files this form
The supplied page is the 2025 Bankruptcy Estate Schedule, TC-41C, page 1, rather than the main TC-41 return. It says a nonresident or part-year resident bankruptcy estate must also complete TC-41C, page 2.
This page does not state the general filing requirements for Form TC-41.
What you'll need
To complete the supplied bankruptcy estate schedule, have these items available:
- The estate or trust name and EIN or SSN, plus the trustee or debtor-in-possession name and trustee SSN.
- Federal total income information.
- Federal Form 1040, Schedule 1, for adjustments on line 26 and any state tax refund included on line 1.
- Federal itemized deduction information and Schedule A, lines 5b, 5c and 5e.
- The TC-40 instructions for any addition or subtraction codes you need.
How to file
- Complete the applicable lines on TC-41C, page 1.
- Enter the Utah income tax from TC-41C, line 20, on TC-41, page 1, line 22.
- Submit TC-41C, page 1, only if you entered data. Attach the completed schedule to your Utah Fiduciary Tax Return.
- If the bankruptcy estate is a nonresident or part-year resident estate, also complete TC-41C, page 2.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Submitting a blank schedule: The page says to submit it only if data is entered.
- Forgetting to attach the schedule: Attach the completed schedule to your Utah Fiduciary Tax Return.
- Skipping page 2: Nonresident and part-year resident bankruptcy estates must also complete TC-41C, page 2.
- Entering negative amounts where zero is the minimum: Lines 9, 13, 17, 19 and 20 each specify that the result cannot be less than zero.
Questions people ask
What tax rate does the 2025 bankruptcy estate schedule use?
Line 9 multiplies Utah taxable income or loss on line 8 by 4.5% (.045). The result cannot be less than zero.
What personal exemption is shown for 2025?
Line 10 lists the personal exemption as zero for 2025.
What deduction amount goes on line 11?
Enter the greater of $15,750 or federal itemized deductions.
Where do I report the tax calculated on this schedule?
Enter the tax from TC-41C, line 20, on TC-41, page 1, line 22.