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State tax filing
See below. There is no link (it's not from the Community). This comes from the On-Demand Tax Guidance in Turbo Tax, accessed by right-clicking on TC-40 Line 14 in Forms view in Turbo Tax itself. I probably confused you by referring to Help Center. Sorry about that. I included the text below the screen shot in case it's too hard to read:
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State Income Tax Deducted (Line 14)
CAUTION: This amount flows from federal Schedule A, line 5a. All state income taxes deducted on the federal return are added back to arrive at the Utah taxable income.
Due to the Tax Cuts and Jobs Act limitation on your federal state tax deduction, the amount added back for the Utah taxable income may be apportioned based on other taxes you paid like real estate or personal property.
When itemizing deductions and filing status is other than Married Filing Separate, the limitation on the federal state tax deduction is $10,000. The limitation is $5,000 for filing status Married Filing Separate. The amount added back to arrive at Utah taxable income is apportioned if the total state and local taxes (line 5d on the federal Schedule A) is more than the limitation for the filing status.
Example: A single filer itemizes deductions on their federal Schedule A with the following amounts:
- $10,000 state and local income taxes (line 5a),
- $ 5,000 state and local real estate taxes (line 5b),
- $ 5,000 state and local personal property taxes (line 5c),
- $20,000 total (line 5d),
- $10,000 deduction amount limited (line 5e)
The line 5a amount is 50% of the total line 5d amount. The apportionment method is used resulting in $5,000 added back to the Utah taxable income.
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