Free 2002 TC-41 - Utah

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Utah State Tax Commission 210 N 1950 W, Salt Lake City, Utah 84134 (801) 297-2200 or 1-800-662-4335

2002
TC-41
Rev. 12/02

Utah Fiduciary Income Tax Return

For calendar year January 1, 2002 through December 31, 2002 or other taxable periods beginning date ________________, and ending date _______________.

Check if Final Return
Full name of the estate or trust Name of fiduciary Please type or print in black ink. Fiduciary's present address City, town or post office 1. Type of return (check one) Qualified funeral trust (QFT) Decedent estate F Bankruptcy estate. Ch 7 A Simple trust Bankruptcy estate. Ch 11 B Complex trust

ENTER CODE (1 - 5) FOR 2 - Corrected state return AMENDED RETURN 3 - IRS audit/adjustment

1 - Amended IRS return

4 - Net operating loss 5 - Other (Page 2) Employer identification number

Federal identification or social security number of fiduciary

State and ZIP code (foreign country)

E S C

G H D T

Grantor trust Charitable trust Qualif. disability trust ESBT (S portion only)

2. Status of estate or trust (check one) Resident Nonresident 4 5 6

3. Check if this estate or trust has any nonresident beneficiaries? Nonresident Beneficiaries

4. Federal taxable income from federal form 1041 line 22 or 1041-QFT line 12 (or Schedule A, line 10) 5. State income taxes deducted on federal return (Utah portion only if nonresident) 6. Interest on U.S. government obligations allocated to beneficiaries (see instructions) 7. Total adjusted income (add lines 4, 5 and 6) 8. One-half of federal tax liability on federal return (see instructions) 9. State tax add-back allocated to beneficiaries (see instructions) 10. Other deductions (page 5 for instructions and codes - add lines 10a through 10f)
CODE CODE CODE

ATTACH FORMS W-2,TC-675R, OR K-1 HERE

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8 9

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10a. 10b.

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10c. 10d.

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10e. 10f.

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10

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11 12 13

11. Total deductions (add lines 8 through 10) 12. Utah taxable income (subtract line 11 from line 7) 13. Utah tax (compute from rate schedule on back using the amount on line 12) 14. Credit for tax paid to another state (from Schedule B, line 7) 15. Nonrefundable credits (pages 6 through 9 for instructions and codes - add lines 15a through 15f)
CODE CODE CODE

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15a. 15b.

15c. 00 00 15e. 15 15f. 15d. 00 00 If claiming the Qualified Sheltered Workshop cash contribution credit (code 02), write the Qualified Sheltered Workshop name here: ___________________________________________________

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00

16. Total tax paid to another state and nonrefundable credits (add lines 14 and 15) 17. Subtract line 16 from line 13 (if line 16 is greater than or equal to line 13, enter zero) 18. AMENDED RETURNS ONLY (previous refund received on original return) 19. Utah use tax (see instructions) 20. Total tax, additions and use tax (add lines 17, 18 and 19) 21. Utah tax withheld (see instructions) 22. Credit for Utah income taxes prepaid (from form TC-548) 23. AMENDED RETURNS ONLY (credit for taxes paid on original return) 24. Refundable credits (page 10 for instructions and codes - add lines 24a through 24f)
CODE CODE CODE

16 17 18 19 20 21 22 23

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24a. 24b.

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24c. 24d.

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24e. 24f.

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24

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25 TAX DUE REFUND 26 27

If claiming the nonresident shareholder's tax credit (code 43), enter your federal ID number 25. Total withholdings and credits (add lines 21 through 24)
26. TAX DUE - if line 20 is greater than line 25, subtract line 25 from line 20. This is the amount you owe. 27. REFUND - if line 25 is greater than line 20, subtract line 20 from line 25. This is the amount you overpaid.

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This return must be signed on the back.

Schedules A and B - Utah Tax Rate Schedule
Schedule A ­ Computation of the federal taxable income of the estate or trust derived from Utah sources.
To be completed by all nonresident estates or trusts. 1. Total income from federal form 1041, line 9 2. Ordinary income derived from Utah sources (attach schedule - see instructions) 3. Utah capital gain or (loss) (attach schedule ­ see instructions) 4. Total income derived from Utah sources (add lines 2 and 3) 5. Percent of total federal income derived from Utah sources (line 4 divided by line 1) 6. Deductions from federal form 1041 directly allocable to Utah income 7. Deductions from federal form 1041 not allocable to any specific income 8. Allocable amount of line 7 (line 7 multiplied by line 5) 9. Total deductions allocable to Utah income (add lines 6 and 8) 10. Federal taxable income derived from Utah sources (line 4 less line 9). Enter here and on line 4 on front of form 7 2 3 1

00

00 00
4 5 6

00
%

00 00 00 00

00
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Schedule B ­ Credit for fiduciary income tax paid to another state. Applies only to resident estates or trusts paying a fiduciary tax to another state. You must attach a signed copy of all other state fiduciary returns for which credit is claimed.
1. Total income from federal form 1041, line 9 2. Total income taxed in state(s) of: 3. Percent other state(s) income bears to total income (line 2 divided by line 1; do not enter more than 100%) 4. Utah fiduciary tax as computed on line 13 on front of form 5. Credit limitation (line 4 multiplied by percent on line 3) 6. Fiduciary tax paid to state(s) listed on line 2 7. Credit for fiduciary taxes paid to other state(s) (line 5 or 6, whichever is less) Enter here and on line 14 on front of form 1 2 3 4 5 6 7

00 00
%

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2002 Utah Fiduciary Tax Rate Schedule
FIDUCIARY TAX RATE SCHEDULE ­ Calculate the tax based upon income amount shown on line 12 on front of return. Enter amount of tax on line 13 on front of return.

If the state taxable income is: The tax is: Less than or equal to $863 .........................................................2.3% of the state taxable income Over $863 but not over $1,726 ..............................................$20, plus 3.3% of excess over $863 Over $1,726 but not over $2,588 ........................................$48, plus 4.2% of excess over $1,726 Over $2,588 but not over $3,450 ........................................$85, plus 5.2% of excess over $2,588 Over $3,450 but not over $4,313 ......................................$129, plus 6.0% of excess over $3,450 Over $4,313 ......................................................................$181, plus 7.0% of excess over $4,313

Signatures Required
Under penalties of perjury, I declare that to the best of my knowledge and belief, this return and accompanying schedules are true, correct and complete. Signature of fiduciary or officer representing estate or trust Date EIN of administrator if a financial institution SIGN HERE

Paid Preparer's Section

Paid preparer's signature Firm's name (or yours if self-employed) Paid preparer's complete address

Date signed Check if self-employed Telephone number City

Preparer's SSN/PTIN EIN State ZIP code

Mail your return and payment to: Utah State Tax Commission, 210 N 1950 W, SLC, UT 84134-0250 Attach a complete copy of the federal fiduciary return, Form 1041 or 1041-QFT and Schedules
IMPORTANT: To protect your privacy, use the "clear form" button when you are finished.

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