Drake Tax – Form Availability and Tax Changes: Utah

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Article #: 20045


Supported Forms

The following Utah forms are supported in Drake Tax. UT forms cannot be e-signed.

Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.

We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.

Chart key:

✔ Form is available for e-file / paper file.

✖ Form is not supported for e-file / paper file.

▲ Form is in development; an estimated availability date is not currently available.

MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.

See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.

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2025

1040

Form Description e-File Paper-File
TC-40 Individual/Amended Income Tax Return ✔ ✔
TC-40A Income Tax Supplemental Schedule ✔ ✔
TC-40B Nonresident or Part-Year Resident Schedule ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-40S Credit for Income Tax Paid to Another State ✔ ✔
TC-40T Live Organ Donation Expenses Credit ✖ ✔
TC-40W Withholding Tax Schedule ✔ ✔
TC-131 Statement of Person Claiming Refund Due a Deceased Taxpayer ✔ ✔
TC-546 Individual Income Tax Prepayment Coupon ✖ ✔
TC-547 Individual Income Tax Return Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804 Individual Income Tax Payment Agreement Request ✖ ✔
TC-831 Request to Elect-Out of Electronic Filing ✖ ✔
TC-8857 Request for Innocent Spouse Relief ✖ ✔

1041

Form Description e-File Paper-File
Schedule K (TC-41K) Beneficiaries’ Share of Income, Deductions and Credits ✔ ✔
Schedule K-1 (TC-41K-1) Beneficiary’s Share of Income, Deductions and Credits ✔ ✔
Schedule N (TC-41N) Pass-Through Entity Withholding Tax ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-41 Fiduciary Income Tax Return ✔ ✔
TC-41A Fiduciary Supplemental Schedule ✔ ✔
TC-41B Non- or Part-Year Resident Estate or Trust Schedule ✔ ✔
TC-41C Bankruptcy Estate Schedule ✔ ✔
TC-41S Credit for Income Tax Paid to Another State ✔ ✔
TC-41W Withholding Tax Schedule ✔ ✔
TC-250 Credits Received from Upper-Tier Pass-Through Entities and Mineral Production Withholding Tax Credit on
TC-675R
✔ ✔
TC-548 Fiduciary Income Tax Prepayment Coupon ✖ ✔
TC-549 Fiduciary Income Tax Return Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

1065

Form Description e-File Paper-File
Schedule A (TC-65) Taxable Income for Pass-Through Entity Taxpayers ✔ ✔
Schedule H (TC-20, TC-20S, TC-65) Nonbusiness Income Net of Expenses ✔ ✔
Schedule J (TC-20, TC-20S, TC-65) Apportionment Schedule ✔ ✔
Schedule K (TC-65) Partners’ Distribution Share Items ✔ ✔
Schedule K-1 (TC-65) Partner’s Share of Utah Income, Deductions and Credits ✔ ✔
Schedule N (TC-65) Pass-Through Entity Withholding Tax ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-65 Partnership/Limited Liability Partnership/Limited Liability Company Return ✔ ✔
TC-250 Credits Received from Upper-Tier Pass-Through Entities and Mineral Production Withholding Tax Credit on
TC-675R
✔ ✔
TC-544 Partnership Return Payment Coupon ✖ ✔
TC-559 Corporation/Partnership Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

1120

Form Description e-File Paper-File
Schedule A (TC-20) Net Taxable Income and Tax Calculation ✔ ✔
Schedule A (TC-20MC) Tax Calculation ✔ ✔
Schedule B (TC-20) Additions to Unadjusted Income ✔ ✔
Schedule B (TC-20MC) Refundable Credits ✖ ✔
Schedule C (TC-20) Subtractions from Unadjusted Income ✔ ✔
Schedule D (TC-20) Contributions Deduction ✔ ✔
Schedule E (TC-20) Prepayments of Any Type ✔ ✔
Schedule H (TC-20, TC-20S, TC-65) Nonbusiness Income Net of Expenses ✔ ✔
Schedule J (TC-20, TC-20S, TC-65) Apportionment Schedule ✔ ✔
Schedule M (TC-20) Corporations Included in Combined Filing ✖ ✔
TC-20 Corporation Franchise and Income Tax Return ✔ ✔
TC-20MC Tax Return for Miscellaneous Corporations ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-559 Corporation/Partnership Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

1120-S

Form Description e-File Paper-File
Schedule A (TC-20S) Taxable Income for Pass-Through Entity Taxpayers ✔ ✔
Schedule E (TC-20S) Prepayments of Any Type ✔ ✔
Schedule H (TC-20, TC-20S, TC-65) Nonbusiness Income Net of Expenses ✔ ✔
Schedule J (TC-20, TC-20S, TC-65) Apportionment Schedule ✔ ✔
Schedule K (TC-20S) Shareholders’ Pro Rata Share Items ✔ ✔
Schedule K-1 (TC-20S) Shareholder’s Share of Utah Income, Deductions and Credits ✔ ✔
Schedule M (TC-20S) Qualified Subchapter S Subsidiaries Incorporated, Qualified & Doing Business in Utah ✔ ✔
Schedule N (TC-20S) Pass-Through Entity Withholding Tax ✔ ✔
TC-20S S Corporation Return ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-250 Credits Received from Upper-Tier Pass-Through Entities and Mineral Production Withholding Tax Credit on
TC-675R
✔ ✔
TC-559 Corporation/Partnership Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

2024

1040

Form Description e-File Paper-File
TC-40 Individual/Amended Income Tax Return ✔ ✔
TC-40A Income Tax Supplemental Schedule ✔ ✔
TC-40B Nonresident or Part-Year Resident Schedule ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-40S Credit for Income Tax Paid to Another State ✔ ✔
TC-40T Live Organ Donation Expenses Credit ✖ ✔
TC-40W Withholding Tax Schedule ✔ ✔
TC-131 Statement of Person Claiming Refund Due a Deceased Taxpayer ✔ ✔
TC-546 Individual Income Tax Prepayment Coupon ✖ ✔
TC-547 Individual Income Tax Return Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804 Individual Income Tax Payment Agreement Request ✖ ✔
TC-831 Request to Elect-Out of Electronic Filing ✖ ✔
TC-8857 Request for Innocent Spouse Relief ✖ ✔

1041

Form Description e-File Paper-File
Schedule K (TC-41K) Beneficiaries’ Share of Income, Deductions and Credits ✔ ✔
Schedule K-1 (TC-41K-1) Beneficiary’s Share of Income, Deductions and Credits ✔ ✔
Schedule N (TC-41N) Pass-Through Entity Withholding Tax ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-41 Fiduciary Income Tax Return ✔ ✔
TC-41A Fiduciary Supplemental Schedule ✔ ✔
TC-41B Non- or Part-Year Resident Estate or Trust Schedule ✔ ✔
TC-41C Bankruptcy Estate Schedule ✔ ✔
TC-41S Credit for Income Tax Paid to Another State ✔ ✔
TC-41W Withholding Tax Schedule ✔ ✔
TC-250 Credits Received from Upper-Tier Pass-Through Entities and Mineral Production Withholding Tax Credit on
TC-675R
✔ ✔
TC-548 Fiduciary Income Tax Prepayment Coupon ✖ ✔
TC-549 Fiduciary Income Tax Return Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

1065

Form Description e-File Paper-File
Schedule A (TC-65) Taxable Income for Pass-Through Entity Taxpayers ✔ ✔
Schedule H (TC-20, TC-20S, TC-65) Nonbusiness Income Net of Expenses ✔ ✔
Schedule J (TC-20, TC-20S, TC-65) Apportionment Schedule ✔ ✔
Schedule K (TC-65) Partners’ Distribution Share Items ✔ ✔
Schedule K-1 (TC-65) Partner’s Share of Utah Income, Deductions and Credits ✔ ✔
Schedule N (TC-65) Pass-Through Entity Withholding Tax ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-65 Partnership/Limited Liability Partnership/Limited Liability Company Return ✔ ✔
TC-250 Credits Received from Upper-Tier Pass-Through Entities and Mineral Production Withholding Tax Credit on
TC-675R
✔ ✔
TC-544 Partnership Return Payment Coupon ✖ ✔
TC-559 Corporation/Partnership Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

1120

Form Description e-File Paper-File
Schedule A (TC-20) Net Taxable Income and Tax Calculation ✔ ✔
Schedule A (TC-20MC) Tax Calculation ✔ ✔
Schedule B (TC-20) Additions to Unadjusted Income ✔ ✔
Schedule B (TC-20MC) Refundable Credits ✖ ✔
Schedule C (TC-20) Subtractions from Unadjusted Income ✔ ✔
Schedule D (TC-20) Contributions Deduction ✔ ✔
Schedule E (TC-20) Prepayments of Any Type ✔ ✔
Schedule H (TC-20, TC-20S, TC-65) Nonbusiness Income Net of Expenses ✔ ✔
Schedule J (TC-20, TC-20S, TC-65) Apportionment Schedule ✔ ✔
Schedule M (TC-20) Corporations Included in Combined Filing ✖ ✔
TC-20 Corporation Franchise and Income Tax Return ✔ ✔
TC-20MC Tax Return for Miscellaneous Corporations ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-559 Corporation/Partnership Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

1120-S

Form Description e-File Paper-File
Schedule A (TC-20S) Taxable Income for Pass-Through Entity Taxpayers ✔ ✔
Schedule E (TC-20S) Prepayments of Any Type ✔ ✔
Schedule H (TC-20, TC-20S, TC-65) Nonbusiness Income Net of Expenses ✔ ✔
Schedule J (TC-20, TC-20S, TC-65) Apportionment Schedule ✔ ✔
Schedule K (TC-20S) Shareholders’ Pro Rata Share Items ✔ ✔
Schedule K-1 (TC-20S) Shareholder’s Share of Utah Income, Deductions and Credits ✔ ✔
Schedule M (TC-20S) Qualified Subchapter S Subsidiaries Incorporated, Qualified & Doing Business in Utah ✔ ✔
Schedule N (TC-20S) Pass-Through Entity Withholding Tax ✔ ✔
TC-20S S Corporation Return ✔ ✔
TC-40H Historic Preservation Tax Credit ✖ ✔
TC-40R Recycling Market Development Zones Tax Credit ✖ ✔
TC-250 Credits Received from Upper-Tier Pass-Through Entities and Mineral Production Withholding Tax Credit on
TC-675R
✔ ✔
TC-559 Corporation/Partnership Payment Coupon ✔ ✔
TC-737 Power of Attorney and Declaration of Representative ✔ ✔
TC-804B Business Tax Payment Agreement Request ✖ ✔

Tax Law Changes

  • Solar energy systems — The maximum Renewable Residential Energy Systems Credit (credit 21) for solar power systems installed in 2024 is up to 25% of the system’s cost, but not more than $400.

  • Tax credits for adoption expenses — The Utah legislature passed HB 130, repealing the Special Needs Adoption Credit and enacting a refundable adoption expense tax credit (codes ME and AS) of $1,000.

  • Utah tax rate — The Utah legislature passed HB 54, lowering the state individual, corporation, and fiduciary income tax rate is now 4.55%.