Common questions about Utah modifications in ProConnect Tax

1. Go to Input Return ⮕ State & Local ⮕ Modifications ⮕ Utah Modifications.

1. Go to Input Return ⮕ State & Local ⮕ Modifications ⮕ Utah Modifications.
2. Locate the Additions section.
3. Enter the amount for Lump sum distribution / COVID-19 (PPP) grants and loans [O].
   • This will be reported on Form TC-40A, Part 1 as an addition to taxable income. This is addition code 51.
   • This field will override any automatic calculation the program makes for this lump sum distribution / COVID-19 (PPP) grants and loans.

1. Go to Input Return ⮕ State & Local ⮕ Modifications ⮕ Utah Modifications.
2. Locate the Additions section.
3. Enter the amount for Medical savings account (MSA) addback.

1. Go to Input Return ⮕ State & Local ⮕ Modifications ⮕ Utah Modifications.
2. Locate the Additions section.
3. Enter the amount for my529 addback.

1. Go to Input Return ⮕ State & Local ⮕ Modifications ⮕ Utah Modifications.
2. Locate the Subtractions section.
3. Enter the COVID-19 Utah grants and loans included in AGI.

In order to qualify for a special income exemption for the State of Utah, Native American taxpayers are required to report an enrollment or census number and a tribal code on their Utah return.

Taxpayers only qualify for the exclusion if they both live and work on a reservation. Refer to the TC-40 Forms & Instructions for more information.

Follow these steps to input a Native American income exclusion:

1. Go to Input Return ⮕ State & Local ⮕ Modifications ⮕ Utah Modifications.
2. Locate the Subtractions section.
3. Locate the Native Americans subsection.
4. Enter the amount of Income exempt from UT tax.
5. Enter the taxpayer's Native American Enrollment or census number.
6. Select the taxpayer's Tribal code from the dropdown menu.
7. Repeat these steps for the Spouse, if applicable.