You will need to make manual entries to add the following additions to income to your return.
Medical Savings Account (MSA) Addback
An MSA account holder will receive a form TC-675M, Statement of Withholding for Utah Medical Savings Account, from the account administrator each year contributions are made. Include the sum of lines 8 and 9 from form TC-675M only up to the amount deducted or used to obtain your credit amount for a prior year return or the current year Utah return. Keep Form TC-675M with your records.
my529 Addback (Utah Educational Savings Plan Unqualified Withdrawal-UESP)
If you made a withdrawal from your Utah my529 account but did not use it on qualified education expenses and the withdrawal did not meet any exceptions, enter the amount to the extent that is was deducted or used when calculating your my529 credit on your current or previously filed Utah tax return.
Untaxed Income of a Resident Trust
Enter any distribution received by a Utah resident beneficiary of a resident trust if the income was taxed at the trust level for federal tax purposes, but not taxed at the trust level for Utah tax purposes.
Untaxed Income of a Nonresident Trust
Enter any distribution received by a Utah resident beneficiary of a nonresident trust of undistributed distributable net income realized by the trust, if the income was taxed at the trust level for federal tax purposes, but not taxed at the trust level by any state.
Payroll Protection Program Grant or Loan Addback
If you received a COVID-19 Payroll Protection Program (PPP) grant or loan, enter any amount that:
- was forgiven during the 2024 tax year
- is exempt from federal income tax, and
- you used for expenses that you deducted on your federal tax return
Tax Paid on Behalf of a Pass-through Entity Taxpayer
Enter the total tax paid on your behalf by a pass-through entity during the tax year to:
- Utah
- Any other state that imposes a similar tax
Equitable Adjustments
Enter any qualified equitable adjustment needed to prevent receiving a double tax benefit. Attach an explanation of any equitable adjustment reported.
Lump Sum Distribution
The IRS taxes lump sum distributions on form 4972, with the tax on the distribution added to your regular income tax on form 1040. Because the income from the lump sum distribution is not included in federal adjusted gross income, you must add any distribution to Utah additions to income.
Note: This addition to income only applies if you filed form 4972 with your federal form 1040 for the current year.
Where to enter?
To make this manual entry within the program, go to:
- State
- Edit Utah state return
- Begin on Additions to Income
- Begin on Additions to Income (again)
- Enter amount and choose appropriate addition from the drop-down menu
Additional Information
For a more detailed description of these additions, please click here.