To amend a previously filed return, use the tax forms and instructions for the year you are amending. You can get prior year forms and instructions at tax.utah.gov/forms.
Amend your return if:
- You discover an error on your Utah or federal return after it is filed; or
- Your federal return is audited or adjusted by the IRS and the audit or adjustment affects your Utah return. You must amend your Utah return within 90 days of the IRSÆs final determination. Contact the Tax Commission if you are unsure whether or not your Utah taxes are affected by an audit or adjustment.
To qualify for a refund or credit, you must file an amended return within three years after the original return was due. (A return filed before the due date is considered filed on the due date.) If an amended return must be filed based on changes made by the IRS, you must file your claim for refund or credit within two years after a Utah amended return had to be filed.
How to Amend a 2014 Utah Income Tax Return
A. On page 1 of the TC-40, in the ôFor Amended Return - Enter Code" box, enter the code number that best corresponds to your Reason For Amending. See codes below.
Reason-for-Amending Codes (enter on return):
1. You filed an amended return with the IRS (attach a copy of your amended federal return).
2. You made an error on your Utah return (attach an explanation of the error).
3. Your tax calculation was changed by an IRS audit or adjustment (attach a copy of the IRS adjustment).
4. You had a net operating loss. Utah treats net operating losses the same as the federal return. If your amended return is from a carryback net operating loss, complete an income tax return for each year you are amending (attach a copy of your amended federal return).
5. Other (attach explanation to return).
B. Enter the corrected figures on the return and/or schedules.
C. Enter all other amounts as shown on your original return. If you received a refund on your original return, enter the amount of the previous refund on line 28 of the amended return. If you paid with the original return or made subsequent tax payments before the amended return, enter the total previous payments on line 36 of the amended return. Contributions on line 27 cannot be changed after the original return is filed.
D. Submit the amended return with all schedules, including copies of those schedules that did not change from the original filing.
E. Do not submit a copy of your original return with your amended return.