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 should 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 to the extent the amount was deducted or used to obtain your credit amount for a prior year return or the current year Utah return.
- Any disbursement of assets from a MSA account pursuant to a filing for protection under 11 U.S.C. Sec. 101 to 1330; and
- Any amount withdrawn that is not deducted on your federal tax return under IRC Section 220.
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.
Untaxed Income of a Resident Trust
Enter any distribution received by a resident beneficiary of a resident trust if the income was taxed at the trust level for federal tax purposes, but was subtracted from state taxable income of the trust, must be included in Utah additions to income.
Untaxed Income of a Nonresident Trust
Enter any distribution received by a resident beneficiary of a nonresident trust of undistributed distributable net income realized by the trust on or after January 1, 2004, if such income was taxed at the trust level for federal tax purposes, but was 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 2023 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
If tax was paid on your behalf by a pass-through entity to Utah, or another state that imposes a similar tax during the tax year, enter the total tax paid in the corresponding box.
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:
- Edit Utah state return
- Additions to Income
- Additions to Income (again)
- Enter amount and choose appropriate addition from the drop-down menu
For a more detailed description of these additions, please click here.