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State tax filing
Line 14 on the TC-40 comes from Line 5a on Schedule A on the federal return. However, per the Utah instructions, if the amount on line 5a is sales taxes, then they are not carried over to Utah.
"Line 14. State Income Tax Deducted on 2019 Federal Schedule A If you did not itemize your deductions on federal form 1040 Schedule A, leave this line blank. If you claimed any state and local income tax paid as an itemized deduction on federal form 1040, Schedule A, line 5a, enter that amount on line 14. Do not enter any sales tax from Schedule A, line 5a." Please see the TC-40 instructions here.
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‎April 6, 2020
10:23 AM