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         20821                                                                                      Utah S Corporation
                                                                                               Franchise or Income Tax Return                                TC-20S

                                                                                       For the 2008 calendar year, or fiscal year______________ to ______________
                                                                                                                                    mm/dd/yyyy         mm/dd/yyyy
        9999
                         ___ IF AMENDED RETURN - ENTER CODE (1-4) from page 3                                          _ _ Mark “X” if you filed federal Form 8886
                                                                                                                        _

                         Corporation name
  Mark “X” if this
  is a new address:                                                                                                           Employer Identification Number:
                         Address
    ___ Physical                                                                                                              ______
                                                                                                                               _ _ _ _ _ ________
        address          City                                                          State    ZIP Code
                                                                                                                              Utah Incorporation/Qualification Number:
    ___ Mailing
        address          Foreign country (if not U.S.)                                 Telephone number
                                                                                                                              ______
                                                                                                                               _ _ _ _ _ ________


Attach a complete federal form 1120S including Schedule K-1 for all shareholders. Schedules A through N are not required if all
shareholders are Utah residents and there are no corporate built-in gains or other gains to report under UC §59-7-701.


 1. _ _ Mark “X” if this is the first S corporation return and attach the IRS
     _
        Notice of Acceptance as an S Corporation designation letter........................ Effective date:                              ___ _____
                                                                                                                                                 _
                                                                                                                                           MM        DD       YYYY

                                                                                        Nonresident                      Nonresident
                                                Resident                               IRC 501 Exempt                     Taxable                           Total
 2. (a) Number of shares                                                   +                                 +                                  =
                                             _______                                   ____
                                                                                        ___                              ____
                                                                                                                          ___                          _______

      (b) Percentage of shares               _______%                      +           _ _ _ _%              +           _ _ _ _%               =           100%
                                                                                        ___                               ___

 3. Mark “X” if this corporation conducted any Utah business activity during the taxable year ..........................................                       3 __
                                                                                                                                                                  _

 4. Mark “X” if this S corporation elected to treat one or more subsidiaries as a Qualified Subchapter S Subsidiary ........                                   4 __
                                                                                                                                                                  _
    Include on Schedule M each Qualified Subchapter S Subsidiary doing business, incorporated or qualified in Utah.

 5. Total tax – Enter amount from Schedule A, line 14....................................................                5 _____________ _ _ . 00
                                                                                                                                        __

 6. Total refundable credits and prepayments – Enter amount from Sch. A, line 18 ...                                     6 ____________ _ _ . 00
                                                                                                                                       ___

 7. Tax due – If line 5 is greater than line 6, subtract line 6 from line 5 ...........................                  7 ____________ _ _ . 00
                                                                                                                                       ___

 8. Penalties and interest (see instructions) .....................................................................      8 _____________ _ _ . 00
                                                                                                                                        __

 9. Pay this amount – Add lines 7 and 8. Make check to: Utah State Tax Commission ........                               9 ____________ _ _ . 00
                                                                                                                                       ___

10. Overpayment – If line 6 is greater than line 5, subtract line 5 from line 6..................                        10 ____________ _ _ . 00
                                                                                                                                        ___

11. Amount of overpayment on line 10 to to be applied to next taxable year ...................                           11 _____________ _ _ . 00
                                                                                                                                         __

12. Refund – Subtract line 11 from line 10.......................................................................        12 _____________ _ _ . 00
                                                                                                                                         __

                                                                                                                                      USTC USE ONLY
                                                                                                                                                               ____


   Under penalties of perjury, I declare to the best of my knowledge and belief,
   this return and accompanying schedules are true, correct and complete.

              Signature of officer                                             Title                       Date                         Check here if the Tax Commission
    SIGN
                                                                                                                                        may discuss this return with the
    HERE                                                                                                                                preparer shown below (see page 4)
                  Preparer’s signature                                                                     Date                    Preparer’s SSN or PTIN
       Paid
    Preparer's Name of preparer’s firm (or yourself, if self-employed)                                     Preparer’s phone no.    Preparer’s EIN
     Section
                  Preparer’s complete address (street, city, state, ZIP)



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Supplemental Information to be Supplied by All S Corporations                                              TC-20S_2 2008
       20822

Note: Utah Code §59-7-519 extends the Statute of Limitations for tax assessment when required information is not fully reported.

 1. _ _ Yes
     _                 ___ No            (mark “X”) Does this S corporation own more than 50 percent of the voting stock of
                                         another corporation?
     If yes, provide the following for each corporation so owned: (attach additional pages if necessary)



        _________
         _________                                       _ _________
                                                          _                             _____________________ _ _ _
                                                                                                             ____
        EIN                                              Percent of stock ownership     Corporation name
                                                         at end of tax year
                                                                                        Is this corporation
        _________
         _________                                       _ _________
                                                          _                             doing business in Utah?    ___Yes     _ _ No
                                                                                                                               _
        Filing period (if different from S corp.)        Merger date



        _________
         _________                                       _ _________
                                                          _                             _____________________ _ _ _
                                                                                                             ____
        EIN                                              Percent of stock ownership     Corporation name
                                                         at end of tax year
                                                                                        Is this corporation
        _________
         _________                                       _ _________
                                                          _                             doing business in Utah?    ___Yes     _ _ No
                                                                                                                               _
        Filing period (if different from S corp.)        Merger date



        _________
         _________                                       _ _________
                                                          _                             _____________________ _ _ _
                                                                                                             ____
        EIN                                              Percent of stock ownership     Corporation name
                                                         at end of tax year
                                                                                        Is this corporation
        _________
         _________                                       _ _________
                                                          _                             doing business in Utah?    ___Yes     _ _ No
                                                                                                                               _
        Filing period (if different from S corp.)        Merger date



        _________
         _________                                       _ _________
                                                          _                             _____________________ _ _ _
                                                                                                             ____
        EIN                                              Percent of stock ownership     Corporation name
                                                         at end of tax year
                                                                                        Is this corporation
        _________
         _________                                       _ _________
                                                          _                             doing business in Utah?    ___Yes     _ _ No
                                                                                                                               _
        Filing period (if different from S corp.)        Merger date


 2. Where are the corporate books and records maintained?

      ____________
       _ _ _ _ _ _ _ _ _ _ _ _________________________________ _ _ _
                                                              ___

 3. What is the state of commercial domicile? _ _
                                               _ _________________________________ _ _ _
                                                                                  ___

 4. What is the last year for which a federal examination has been completed? ______________
                                                                                                      mm/dd/yyyy


     Under separate cover, send a summary and supporting schedules for all federal adjustments and the federal tax
     liability for each year for which federal audit adjustments have not been reported to the Tax Commission and indicate
     date of final determination. Forward information to Auditing Division, Utah State Tax Commission, 210 North 1950 West,
     Salt Lake City, UT 84134-2000.

 5. For what years are federal examinations now in progress, and/or final determination of past examinations still pending?

       _________ _ _
                ___                                 _ _ _ _ ______
                                                     ____                             ______________               ________ _ _ _
                                                                                                                           ___
                  mm/dd/yyyy                            mm/dd/yyyy                           mm/dd/yyyy                 mm/dd/yyyy


 6. For what years have extensions for proposing additional assessments of federal tax been agreed to with the Internal
    Revenue Service?

       _________ _ _
                ___                                 _ _ _ _ ______
                                                     ____                             ______________               ________ _ _ _
                                                                                                                           ___
                  mm/dd/yyyy                            mm/dd/yyyy                           mm/dd/yyyy                 mm/dd/yyyy



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TC-20S, Schedule A                                                                                               TC-20S A_1 2008
            20823
                         Computation of Utah Net Taxable Income and Tax                                                                        Page 1

                         Employer Identification Number: ___________________

 1. Federal income (loss) from form 1120S, Schedule K, line 18...................................................        1 ____________ _ _ . 00
                                                                                                                                       ___

 2. Gain (loss) on Sec. 179 expense deduction passed through to shareholders............                                 2 ____________ _ _ . 00
                                                                                                                                       ___
    from all federal Schedule K-1s, line 17d
 3. Charitable contributions deducted on federal form 1120S, Schedule K, line 12a .......                                3 ____________ _ _ . 00
                                                                                                                                       ___

 4. Total foreign taxes deducted on federal form 1120S, Schedule K, line 14l .................                           4 _____________ _ _ . 00
                                                                                                                                        __

 5. Net income:

       a.    Total income before nonbusiness income (add lines 1 through 4) .......................                      5a ____________ _ _ . 00
                                                                                                                                        ___

       b.
       Nonresident income (line 5a multiplied by nonresident taxable percentage on ...                                   5b ____________ _ _ . 00
                                                                                                                                        ___
       form TC-20S, line 2(b))
 6. Nonbusiness income allocation:
       a.    Allocated to Utah $_ _ _ _ _
                                   _____
             (from Sch. H, line 13), multiplied by
             nonresident taxable percentage
             on TC-20S, line 2(b) .....................................     6a ____________ . 00
       b. Allocated outside Utah $_ _ _ _ _
                                         ____
          (from Sch. H, line 26), multiplied by
          nonresident taxable percentage
          on TC-20S, line 2(b) ..................................... 6b ____________ . 00
       Nonbusiness income total (add lines 6a and 6b) ........................................................           6 _____________ _ _ . 00
                                                                                                                                        __

 7. Net income subject to apportionment (subtract line 6 from line 5b)............................                       7 ____________ _ _ . 00
                                                                                                                                       ___

 8. Apportionment fraction (enter 1.000000, or Schedule J, line 8 or line 12, if applicable)                             8 ____________ _ _
                                                                                                                                       ___

 9. Net income apportioned to Utah (line 7 multiplied by line 8) ......................................                  9 ____________ _ _ . 00
                                                                                                                                       ___

10. Taxable income (loss) – (add line 6a and line 9) ......................................................              10 _____________ _ _ . 00
                                                                                                                                         __

                                                                                                                                   .05
11. Tax rate – 5% (see instructions)..................................................................................   11

12.    Calculation of tax (see instructions):

       a.    Multiply line 10 by line 11 .............................      12a ____________ . 00

       b.    Utah tax on built-in and other gains ............              12b ____________ . 00

       Tax amount – Add lines 12a and 12b..........................................................................      12 ____________ _ _ . 00
                                                                                                                                        ___

13. Utah use tax, if $400 or less (see instructions)...........................................................          13 _____________ _ _ . 00
                                                                                                                                         __

14. Total tax (add lines 12 and 13)...................................................................................   14 _____________ _ _ . 00
                                                                                                                                         __
    Carry to TC-20S, line 5




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TC-20S A_2-E 2008
           20824
                       TC-20S, Schedule A — continued                                                                                          Page 2

15. Refundable credits (see instructions for two-digit codes)
                   Code             Amount                                                             Code             Amount

                 • _____                                                                           •
           15a                      _ _ _ _ _ _ __ . 00
                                     ______                                                 15b        _____            ______________ . 00

                 • _____                                                                           •
           15c                      _ _ _ _ _ _ __ . 00
                                     ______                                                 15d        _____            ______________ . 00

                                                                                                                    •
      Total refundable credits (add lines 15a through 15d)..................................................            15 ____________ _ _ . 00
                                                                                                                                       ___

                                                                                                                    •
16. Prepayments from Schedule E, line 4.........................................................................        16 ____________ _ _ . 00
                                                                                                                                       ___

                                                                                                                    •
17. Amended returns only (see instructions) ....................................................................        17 ____________ _ _ . 00
                                                                                                                                       ___

                                                                                                                    •
18. Total refundable credits and prepayments – Add lines 15 through 17...................                               18 _____________ _ _ . 00
                                                                                                                                        __
    Carry to TC-20S, line 6




                       TC-20S, Schedule E
                       Prepayments of Any Type
 1. Overpayment applied from prior year .........................................................................       1 _____________ _ _ . 00
                                                                                                                                       __

 2. Extension prepayment Date: _ _ _ _ _ Check number: _______...
                                ____                                                                                    2 ____________ _ _ . 00
                                                                                                                                      ___

 3. Other prepayments (attach additional pages if necessary)

      a.    Date: ______ Check no. _ _ _
                                    ___                                  3a ____________ . 00

      b.    Date: ______ Check no. _ _ _
                                    ___                                  3b ____________ . 00

      c.    Date: ______ Check no. _ _ _
                                    ___                                  3c ____________ . 00

      d.    Date: ______ Check no. _ _ _
                                    ___                                  3d ____________ . 00

      Total of other prepayments (add lines 3a through 3d) .............................................                3 _____________ _ _ . 00
                                                                                                                                       __

                                                                                                                    •
 4. Total prepayments (add lines 1, 2 and 3)....................................................................        4 ____________ _ _ . 00
                                                                                                                                      ___
    Enter here and on Schedule A, line 16




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TC 20 Schedule H                                                                                                                       TC-20 H_1 2008
         20861                                                                                                                                        (Use with TC-20 & TC-20S)

                        Nonbusiness Income Net of Expenses                                                                                                          Page 1

                        Employer Identification Number: _ _________________
                                                         _

Note: Failure to complete this form may result in disallowance of the nonbusiness income.

Part 1: Utah Nonbusiness Income (Allocated to Utah)

                                                             Beginning Value of                Ending Value of
                                   Acquisition Date          Investment Used                   Investment Used
       Type of Utah                of Nonbusiness            to Produce                        to Produce
       Nonbusiness Income          Asset(s)                  Nonbusiness Income                Nonbusiness Income                Nonbusiness Income

 1a. _ _ _ _ _
      ____                         ____
                                    _ _ _ _ _ _ _____ .00 _________ .00
                                             __                                                                                  ___________ _ _ _ .00
                                                                                                                                            ___

 1b. _ _ _ _ _
      ____                         ____
                                    _ _ _ _ _ _ _____ .00 _________ .00
                                             __                                                                                  ___________ _ _ _ .00
                                                                                                                                            ___

 1c. _ _ _ _ _
      ____                         ____
                                    _ _ _ _ _ _ _____ .00 _________ .00
                                             __                                                                                  ___________ _ _ _ .00
                                                                                                                                            ___

 1d. _ _ _ _ _
      ____                         ____
                                    _ _ _ _ _ _ _____ .00 _________ .00
                                             __                                                                                  ___________ _ _ _ .00
                                                                                                                                            ___

  2. Total Utah nonbusiness income (add lines 1a through 1d) .................................................                   ___________ _ _ _ .00
                                                                                                                                            ___
 3a. Description of direct expenses                                                                      Amount of
     related to line 1a (above): _ _ _ _ _ __________
                                    _____                                                                direct expense:         ____________________________ .00
 3b. Description of direct expenses                                                                      Amount of
     related to line 1b (above): _ _ _ _ _ __________
                                    _____                                                                direct expense:         ____________ _ _ .00
                                                                                                                                             ___
 3c. Description of direct expenses                                                                      Amount of
     related to line 1c (above): _ _ _ _ _ __________
                                    _____                                                                direct expense:         ____________________________ .00
 3d. Description of direct expenses                                                                      Amount of
     related to line 1d (above): _ _ _ _ _ __________
                                    _____                                                                direct expense:         ____________________________ .00

  4. Total direct related expenses (add lines 3a through 3d) .....................................................               ___________ _ _ _ .00
                                                                                                                                            ___

  5. Utah nonbusiness income net of direct related expenses (subtract line 4 from line 2).......                                 ____________ _ _ .00
                                                                                                                                             ___


                                                             Total Assets Used
Indirect Related Expenses                                    to Produce Utah
for Utah Nonbusiness Income                                  Nonbusiness Income                Total Assets
                                                             (Column A)                        (Column B)

  6. Beginning-of-year assets .................              _ _ _____ .00 _________ .00
                                                              __

  7. End-of-year assets...........................           _ _ _____ .00 _________ .00
                                                              __

  8. Sum of beginning and ending asset                       ___
                                                              _ _ ____ .00 _________ .00
     values (add lines 6 and 7)
  9. Average assets (line 8 divided by 2)......              ___
                                                              _ _ ____ .00 _________ .00

 10. Utah nonbusiness assets ratio ................ ..........................................................................   ____________ _ _
                                                                                                                                             ___
     (line 9, Column A, divided by line 9, Column B)
 11. Interest expense deducted in computing Utah taxable income (see instructions) ..............                                ___________ _ _ _ .00
                                                                                                                                            ___

 12. Indirect related expenses for Utah nonbusiness income (line 10 multiplied by line 11)......                                 ____________ _ _ .00
                                                                                                                                             ___

 13. Total Utah nonbusiness income net of expenses (subtract line 12 from line 5) ..................                             ___________ _ _ _ .00
                                                                                                                                            ___
     Enter on: TC-20, Schedule A, line 5a
                TC-20S, Schedule A, line 6a




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TC-20 H_2 2008
         20862                                                                                                                                  (Use with TC-20 & TC-20S)

                        Schedule H — continued                                                                                                                Page 2

Part 2: Non-Utah Nonbusiness Income (Allocated Outside Utah)

                                                            Beginning Value of              Ending Value of
                                   Acquisition Date         Investment Used                 Investment Used
       Type of Non-Utah            of Non-Utah Non-         to Produce                      to Produce Non-Utah
       Nonbusiness Income          business Asset(s)        Nonbusiness Income              Nonbusiness Income                Non-Utah Nonbusiness Income

14a. _________                    ____
                                   ____ ___
                                         _ _ ____ .00 _________ .00                                                           ___________ _ _ _ .00
                                                                                                                                         ___

14b. _________                    ____
                                   ____ ___
                                         _ _ ____ .00 _________ .00                                                           ___________ _ _ _ .00
                                                                                                                                         ___

14c. _________                    ____
                                   ____ ___
                                         _ _ ____ .00 _________ .00                                                           ___________ _ _ _ .00
                                                                                                                                         ___

14d. _________                    ____
                                   ____ ___
                                         _ _ ____ .00 _________ .00                                                           ___________ _ _ _ .00
                                                                                                                                         ___

 15. Total non-Utah nonbusiness income (add lines 14a through 14d)......................................                      ___________ _ _ _ .00
                                                                                                                                         ___
16a. Description of direct expenses                                                                   Amount of
     related to line 14a (above): _ _ _ _ _ _
                                    _ _ _ _ _ _________                                               direct expense:         ____________________________ .00
16b. Description of direct expenses                                                                   Amount of
     related to line 14b (above): _ _ _ _ _ _
                                    _ _ _ _ _ _________                                               direct expense:         ____________ _ _ .00
                                                                                                                                          ___
16c. Description of direct expenses                                                                   Amount of
     related to line 14c (above): _ _ _ _ _ _
                                    _ _ _ _ _ _________                                               direct expense:         ____________________________ .00
16d. Description of direct expenses                                                                   Amount of
     related to line 14d (above): _ _ _ _ _ _
                                    _ _ _ _ _ _________                                               direct expense:         ____________________________ .00

 17. Total direct related expenses (add lines 16a through 16d) .................................................              ____________ _ _ .00
                                                                                                                                          ___

 18. Non-Utah nonbusiness income net of direct related expenses (subtract line 17 from line 15)                               ___________ _ _ _ .00
                                                                                                                                         ___


                                                            Total Assets Used
Indirect Related Expenses                                   to Produce Non-Utah
for Non-Utah Nonbusiness Income                             Nonbusiness Income              Total Assets
                                                            (Column A)                      (Column B)

 19. Beginning-of-year assets .................            _ _ _____ .00 _________ .00
                                                            __

 20. End-of-year assets...........................         _ _ _____ .00 _________ .00
                                                            __

 21. Sum of beginning and ending asset                     _ _ _____ .00 _________ .00
                                                            __
     values (add lines 19 and 20)
 22. Average assets (line 21 divided by 2) ....            _ _ _____ .00 _________ .00
                                                            __

 23. Non-Utah nonbusiness assets ratio .......... .........................................................................   ____________ _ _
                                                                                                                                          ___
     (line 22, Column A, divided by line 22, Column B)
 24. Interest expense deducted in computing Utah taxable income (see instructions) ..............                             ___________ _ _ _ .00
                                                                                                                                         ___

 25. Indirect related expenses for non-Utah nonbusiness income (line 23 multiplied by line 24)                                ___________ _ _ _ .00
                                                                                                                                         ___

 26. Total non-Utah nonbusiness income net of expenses (subtract line 25 from line 18).........                               ___________ _ _ _ .00
                                                                                                                                         ___
     Enter on: TC-20, Schedule A, line 5b
               TC-20S, Schedule A, line 6b




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TC-20 Schedule J                                                                                                      TC-20 J_1 2008
           20863                                                                                                           (Use with TC-20, TC-20S & TC-20MC)

                         Apportionment Schedule                                                                                                   Page 1

                         Employer Identification Number: _ _________________
                                                          _

                         Note: Use this schedule only if the corporation does business in Utah and one or more other states and income must be
                         apportioned to Utah.

Briefly describe the nature and location(s) of your Utah business activities:




Apportionable Income Factors                                                  Inside Utah                             Inside and Outside Utah
                                                                               Column A                                      Column B
 1. Property Factor
    a. Land ........................................................   1a _______________ . 00                        ________ _ _ _ . 00
                                                                                                                              ____

      b. Depreciable assets..................................          1b _______________ . 00                        ________ _ _ _ . 00
                                                                                                                              ____

      c. Inventory and supplies ............................           1c _______________ . 00                        ________ _ _ _ . 00
                                                                                                                              ____

      d. Rented property......................................         1d _______________ . 00                        __________ _ _ . 00
                                                                                                                                ___

      e. Other tangible property ...........................           1e _______________ . 00                        __________ _ _ . 00
                                                                                                                                ___

      f.
       Total tangible property ............................ 1f _______________ . 00                                   ________ _ _ _ . 00
                                                                                                                              ____
       (add lines 1a through 1e)
 2. Property factor (decimal) – line 1f, Column A divided by line 1f, Column B...........................           2 __ . __ __ __ __ __ __

 3. Payroll factor
    a. Total wages, salaries, commissions ........    3a _______________ . 00                                         _________ _ _ _ . 00
                                                                                                                               ___
       and other compensation
 4. Payroll factor (decimal) – line 3a, Column A divided by line 3a, Column B............................           4 __ . __ __ __ __ __ __

 5. Sales Factor
    a. Total sales (gross receipts less returns and allowances) .................................................   5a ________ _ _ _ . 00
                                                                                                                               ____

      b. Sales delivered or shipped to Utah .........                  5b _______________ . 00
         purchasers from outside Utah
      c. Sales delivered or shipped to Utah .........                  5c _______________ . 00
         purchasers from within Utah
      d. Sales shipped from Utah to the...............                 5d _______________ . 00
         United States government
      e. Sales shipped from Utah to buyers in a .........              5e _______________ . 00
         state(s) where the taxpayer has no nexus (the
         corporation is not taxable in the buyer’s state)
      f. Rent and royalty income...................................    5f _______________ . 00                        ________ _ _ _ . 00
                                                                                                                              ____

      g. Service income (attach schedule)...........                   5g _______________ . 00                        ________ _ _ _ . 00
                                                                                                                              ____

    h. Total sales and services.......................... 5h _______________ . 00                                     ________ _ _ _ . 00
                                                                                                                              ____
       (add lines 5a through 5g)
 6. Sales factor (decimal) – Line 5h, Column A divided by line 5h, Column B ............................            6 __ . __ __ __ __ __ __

Continue on page 2


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TC-20 J_2 2008
          20864                                                                                                                                    (Use with TC-20, TC-20S & TC-20MC)

                          TC-20 Schedule J — continued                                                                                                                    Page 2




Equally-weighted Three Factor Formula
Corporations that do not elect to double-weight the sales factor must complete lines 7 and 8.

 7. Add lines 2, 4 and 6 ...............................................................................................................   7 __ . __ __ __ __ __ __

 8. Calculate the Apportionment Fraction to SIX DECIMALS .................................................                                 8 __ . __ __ __ __ __ __
    (divide line 7 by 3 or the number of factors present)




Double-weighted Sales Factor Election — If elected, this option is effective and irrevocable for five years
Corporations that elect to double-weight the sales factor must complete lines 9 through 12.

 9. Enter “X” if electing to double-weight the sales factor............................................................                    9 ___

10. Double sales factor (multiply line 6 by 2) ...............................................................................             10 __ . __ __ __ __ __ __

11. Add lines 2, 4 and 10 .............................................................................................................    11 __ . __ __ __ __ __ __

12. Calculate the Elected Apportionment Fraction to SIX DECIMALS ...................................                                       12 __ . __ __ __ __ __ __
    (divide line 11 by 4 or the number of factors present, counting the sales factor twice)

Enter the amount from line 8 (or line 12 if the Double-weighted Sales Factor is elected) as follows:
       TC-20 filers: Enter on TC-20, Schedule A, line 9
       TC-20S filers: Enter on TC-20S, Schedule A, line 8
       TC-20MC filers: Enter on Schedule A, where indicated




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TC-20S, Schedule M                                                                   TC-20S M 2008
      20825
                 Qualified Subchapter S Subsidiaries
                 Incorporated, Qualified or Doing Business in Utah
                 Employer Identification Number: _ _ _ _ _ _ _ _ _ _
                                                  _________

Instructions
        only




 Subsidiary Corporations

       EIN                                          Name
                             Qualification Number                                                 (mmddyyyy)

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
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     ______
      _____                 ______
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     ______
      _____                 ______
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     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
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     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____

     ______
      _____                 ______
                             _____                  _____________
                                                     _____________                              _____
                                                                                                 ____



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TC-20S, Schedule N                                                                                              TC-20S N_1 2008
       20826
                   Remittance and Credit Information                                                                                    Page 1

                   Employer Identification Number: _ _________________
                                                    _

Part 1: Utah Income Tax Paid on Behalf of Nonresident Shareholders

S corporations making income tax payments on behalf of nonresident shareholders must complete Part 1.

Nonresident shareholder                                     SSN or EIN               % of ownership    Utah tax paid on behalf of taxpayer

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00

_____________
 ____________                                             __________                ______            _____________ _ _
                                                                                                                   __                          . 00


Part 1 Total (This amount must match the amount on Schedule A, line 12a) .....................        $ _____________ _ _ . 00
                                                                                                                     __




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                                         Duplicate this form if you need more space.
TC-20S N_2 2008
       20827
                   TC-20S, Schedule N — continued                                                                                                 Page 2

Part 2: Nonrefundable Tax Credits Allocated to Shareholders

S corporations must allocate for each shareholder nonrefundable tax credits that may be claimed on an income tax return.


         Credit Codes*

         02 =   Qualified sheltered workshop cash contribution credit         10 =   Recycling market development zone tax credit (form TC-40R)

         05 =   Clean fuel vehicle tax credit (form TC-40V)                   12 =   Tax credit for research activities in Utah

         06 =   Historic preservation tax credit (TC-40H)                     13 =   Tax credit for machinery and equipment used to conduct research

         07 =   Enterprise zone tax credit                                    21 =   Renewable residential energy systems credit (TC-40E)

         08 =   Low-income housing tax credit (see instructions)



Use the two-digit credit codes above to fill in the codes for columns C, D and E, below.


                                                                                   ___                        ___                 E. Code: *_ _
                                                                                                                                             __
A. Shareholder name                          B. SSN or EIN              C. Code: *_                D. Code: *_

__ __________ _ _
  _          ___                             ____
                                              _ _ _ ___                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___

_________
 _________                                   _ _ _ __
                                              ___    __                 _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___


Total amount for each credit code:                                      _________ . 00 _________ . 00 ___ _ _ _ . 00
                                                                                                         ___
                                                                        C. Total                   D. Total                       E. Total



                                                     Duplicate this form if you need more space.
  IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished.                                  Clear form

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ftb.ca.gov forms 09_593c
ftb.ca.gov forms 09_593cftb.ca.gov forms 09_593c
ftb.ca.gov forms 09_593c
 
ftb.ca.gov forms 09_593
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ftb.ca.gov forms 09_592v
ftb.ca.gov forms 09_592vftb.ca.gov forms 09_592v
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ftb.ca.gov forms 09_592b
ftb.ca.gov forms 09_592bftb.ca.gov forms 09_592b
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ftb.ca.gov forms 09_592a
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ftb.ca.gov forms 09_592
ftb.ca.gov forms 09_592ftb.ca.gov forms 09_592
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ftb.ca.gov forms 09_570
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ftb.ca.gov forms 09_541es
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ftb.ca.gov forms 1240
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ftb.ca.gov forms 1015B
ftb.ca.gov forms  1015Bftb.ca.gov forms  1015B
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tax.utah.gov forms current tc tc-20s

  • 1. Clear form Print Form 20821 Utah S Corporation Franchise or Income Tax Return TC-20S For the 2008 calendar year, or fiscal year______________ to ______________ mm/dd/yyyy mm/dd/yyyy 9999 ___ IF AMENDED RETURN - ENTER CODE (1-4) from page 3 _ _ Mark “X” if you filed federal Form 8886 _ Corporation name Mark “X” if this is a new address: Employer Identification Number: Address ___ Physical ______ _ _ _ _ _ ________ address City State ZIP Code Utah Incorporation/Qualification Number: ___ Mailing address Foreign country (if not U.S.) Telephone number ______ _ _ _ _ _ ________ Attach a complete federal form 1120S including Schedule K-1 for all shareholders. Schedules A through N are not required if all shareholders are Utah residents and there are no corporate built-in gains or other gains to report under UC §59-7-701. 1. _ _ Mark “X” if this is the first S corporation return and attach the IRS _ Notice of Acceptance as an S Corporation designation letter........................ Effective date: ___ _____ _ MM DD YYYY Nonresident Nonresident Resident IRC 501 Exempt Taxable Total 2. (a) Number of shares + + = _______ ____ ___ ____ ___ _______ (b) Percentage of shares _______% + _ _ _ _% + _ _ _ _% = 100% ___ ___ 3. Mark “X” if this corporation conducted any Utah business activity during the taxable year .......................................... 3 __ _ 4. Mark “X” if this S corporation elected to treat one or more subsidiaries as a Qualified Subchapter S Subsidiary ........ 4 __ _ Include on Schedule M each Qualified Subchapter S Subsidiary doing business, incorporated or qualified in Utah. 5. Total tax – Enter amount from Schedule A, line 14.................................................... 5 _____________ _ _ . 00 __ 6. Total refundable credits and prepayments – Enter amount from Sch. A, line 18 ... 6 ____________ _ _ . 00 ___ 7. Tax due – If line 5 is greater than line 6, subtract line 6 from line 5 ........................... 7 ____________ _ _ . 00 ___ 8. Penalties and interest (see instructions) ..................................................................... 8 _____________ _ _ . 00 __ 9. Pay this amount – Add lines 7 and 8. Make check to: Utah State Tax Commission ........ 9 ____________ _ _ . 00 ___ 10. Overpayment – If line 6 is greater than line 5, subtract line 5 from line 6.................. 10 ____________ _ _ . 00 ___ 11. Amount of overpayment on line 10 to to be applied to next taxable year ................... 11 _____________ _ _ . 00 __ 12. Refund – Subtract line 11 from line 10....................................................................... 12 _____________ _ _ . 00 __ USTC USE ONLY ____ Under penalties of perjury, I declare to the best of my knowledge and belief, this return and accompanying schedules are true, correct and complete. Signature of officer Title Date Check here if the Tax Commission SIGN may discuss this return with the HERE preparer shown below (see page 4) Preparer’s signature Date Preparer’s SSN or PTIN Paid Preparer's Name of preparer’s firm (or yourself, if self-employed) Preparer’s phone no. Preparer’s EIN Section Preparer’s complete address (street, city, state, ZIP) IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 2. Supplemental Information to be Supplied by All S Corporations TC-20S_2 2008 20822 Note: Utah Code §59-7-519 extends the Statute of Limitations for tax assessment when required information is not fully reported. 1. _ _ Yes _ ___ No (mark “X”) Does this S corporation own more than 50 percent of the voting stock of another corporation? If yes, provide the following for each corporation so owned: (attach additional pages if necessary) _________ _________ _ _________ _ _____________________ _ _ _ ____ EIN Percent of stock ownership Corporation name at end of tax year Is this corporation _________ _________ _ _________ _ doing business in Utah? ___Yes _ _ No _ Filing period (if different from S corp.) Merger date _________ _________ _ _________ _ _____________________ _ _ _ ____ EIN Percent of stock ownership Corporation name at end of tax year Is this corporation _________ _________ _ _________ _ doing business in Utah? ___Yes _ _ No _ Filing period (if different from S corp.) Merger date _________ _________ _ _________ _ _____________________ _ _ _ ____ EIN Percent of stock ownership Corporation name at end of tax year Is this corporation _________ _________ _ _________ _ doing business in Utah? ___Yes _ _ No _ Filing period (if different from S corp.) Merger date _________ _________ _ _________ _ _____________________ _ _ _ ____ EIN Percent of stock ownership Corporation name at end of tax year Is this corporation _________ _________ _ _________ _ doing business in Utah? ___Yes _ _ No _ Filing period (if different from S corp.) Merger date 2. Where are the corporate books and records maintained? ____________ _ _ _ _ _ _ _ _ _ _ _ _________________________________ _ _ _ ___ 3. What is the state of commercial domicile? _ _ _ _________________________________ _ _ _ ___ 4. What is the last year for which a federal examination has been completed? ______________ mm/dd/yyyy Under separate cover, send a summary and supporting schedules for all federal adjustments and the federal tax liability for each year for which federal audit adjustments have not been reported to the Tax Commission and indicate date of final determination. Forward information to Auditing Division, Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134-2000. 5. For what years are federal examinations now in progress, and/or final determination of past examinations still pending? _________ _ _ ___ _ _ _ _ ______ ____ ______________ ________ _ _ _ ___ mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy 6. For what years have extensions for proposing additional assessments of federal tax been agreed to with the Internal Revenue Service? _________ _ _ ___ _ _ _ _ ______ ____ ______________ ________ _ _ _ ___ mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 3. TC-20S, Schedule A TC-20S A_1 2008 20823 Computation of Utah Net Taxable Income and Tax Page 1 Employer Identification Number: ___________________ 1. Federal income (loss) from form 1120S, Schedule K, line 18................................................... 1 ____________ _ _ . 00 ___ 2. Gain (loss) on Sec. 179 expense deduction passed through to shareholders............ 2 ____________ _ _ . 00 ___ from all federal Schedule K-1s, line 17d 3. Charitable contributions deducted on federal form 1120S, Schedule K, line 12a ....... 3 ____________ _ _ . 00 ___ 4. Total foreign taxes deducted on federal form 1120S, Schedule K, line 14l ................. 4 _____________ _ _ . 00 __ 5. Net income: a. Total income before nonbusiness income (add lines 1 through 4) ....................... 5a ____________ _ _ . 00 ___ b. Nonresident income (line 5a multiplied by nonresident taxable percentage on ... 5b ____________ _ _ . 00 ___ form TC-20S, line 2(b)) 6. Nonbusiness income allocation: a. Allocated to Utah $_ _ _ _ _ _____ (from Sch. H, line 13), multiplied by nonresident taxable percentage on TC-20S, line 2(b) ..................................... 6a ____________ . 00 b. Allocated outside Utah $_ _ _ _ _ ____ (from Sch. H, line 26), multiplied by nonresident taxable percentage on TC-20S, line 2(b) ..................................... 6b ____________ . 00 Nonbusiness income total (add lines 6a and 6b) ........................................................ 6 _____________ _ _ . 00 __ 7. Net income subject to apportionment (subtract line 6 from line 5b)............................ 7 ____________ _ _ . 00 ___ 8. Apportionment fraction (enter 1.000000, or Schedule J, line 8 or line 12, if applicable) 8 ____________ _ _ ___ 9. Net income apportioned to Utah (line 7 multiplied by line 8) ...................................... 9 ____________ _ _ . 00 ___ 10. Taxable income (loss) – (add line 6a and line 9) ...................................................... 10 _____________ _ _ . 00 __ .05 11. Tax rate – 5% (see instructions).................................................................................. 11 12. Calculation of tax (see instructions): a. Multiply line 10 by line 11 ............................. 12a ____________ . 00 b. Utah tax on built-in and other gains ............ 12b ____________ . 00 Tax amount – Add lines 12a and 12b.......................................................................... 12 ____________ _ _ . 00 ___ 13. Utah use tax, if $400 or less (see instructions)........................................................... 13 _____________ _ _ . 00 __ 14. Total tax (add lines 12 and 13)................................................................................... 14 _____________ _ _ . 00 __ Carry to TC-20S, line 5 IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 4. TC-20S A_2-E 2008 20824 TC-20S, Schedule A — continued Page 2 15. Refundable credits (see instructions for two-digit codes) Code Amount Code Amount • _____ • 15a _ _ _ _ _ _ __ . 00 ______ 15b _____ ______________ . 00 • _____ • 15c _ _ _ _ _ _ __ . 00 ______ 15d _____ ______________ . 00 • Total refundable credits (add lines 15a through 15d).................................................. 15 ____________ _ _ . 00 ___ • 16. Prepayments from Schedule E, line 4......................................................................... 16 ____________ _ _ . 00 ___ • 17. Amended returns only (see instructions) .................................................................... 17 ____________ _ _ . 00 ___ • 18. Total refundable credits and prepayments – Add lines 15 through 17................... 18 _____________ _ _ . 00 __ Carry to TC-20S, line 6 TC-20S, Schedule E Prepayments of Any Type 1. Overpayment applied from prior year ......................................................................... 1 _____________ _ _ . 00 __ 2. Extension prepayment Date: _ _ _ _ _ Check number: _______... ____ 2 ____________ _ _ . 00 ___ 3. Other prepayments (attach additional pages if necessary) a. Date: ______ Check no. _ _ _ ___ 3a ____________ . 00 b. Date: ______ Check no. _ _ _ ___ 3b ____________ . 00 c. Date: ______ Check no. _ _ _ ___ 3c ____________ . 00 d. Date: ______ Check no. _ _ _ ___ 3d ____________ . 00 Total of other prepayments (add lines 3a through 3d) ............................................. 3 _____________ _ _ . 00 __ • 4. Total prepayments (add lines 1, 2 and 3).................................................................... 4 ____________ _ _ . 00 ___ Enter here and on Schedule A, line 16 IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 5. TC 20 Schedule H TC-20 H_1 2008 20861 (Use with TC-20 & TC-20S) Nonbusiness Income Net of Expenses Page 1 Employer Identification Number: _ _________________ _ Note: Failure to complete this form may result in disallowance of the nonbusiness income. Part 1: Utah Nonbusiness Income (Allocated to Utah) Beginning Value of Ending Value of Acquisition Date Investment Used Investment Used Type of Utah of Nonbusiness to Produce to Produce Nonbusiness Income Asset(s) Nonbusiness Income Nonbusiness Income Nonbusiness Income 1a. _ _ _ _ _ ____ ____ _ _ _ _ _ _ _____ .00 _________ .00 __ ___________ _ _ _ .00 ___ 1b. _ _ _ _ _ ____ ____ _ _ _ _ _ _ _____ .00 _________ .00 __ ___________ _ _ _ .00 ___ 1c. _ _ _ _ _ ____ ____ _ _ _ _ _ _ _____ .00 _________ .00 __ ___________ _ _ _ .00 ___ 1d. _ _ _ _ _ ____ ____ _ _ _ _ _ _ _____ .00 _________ .00 __ ___________ _ _ _ .00 ___ 2. Total Utah nonbusiness income (add lines 1a through 1d) ................................................. ___________ _ _ _ .00 ___ 3a. Description of direct expenses Amount of related to line 1a (above): _ _ _ _ _ __________ _____ direct expense: ____________________________ .00 3b. Description of direct expenses Amount of related to line 1b (above): _ _ _ _ _ __________ _____ direct expense: ____________ _ _ .00 ___ 3c. Description of direct expenses Amount of related to line 1c (above): _ _ _ _ _ __________ _____ direct expense: ____________________________ .00 3d. Description of direct expenses Amount of related to line 1d (above): _ _ _ _ _ __________ _____ direct expense: ____________________________ .00 4. Total direct related expenses (add lines 3a through 3d) ..................................................... ___________ _ _ _ .00 ___ 5. Utah nonbusiness income net of direct related expenses (subtract line 4 from line 2)....... ____________ _ _ .00 ___ Total Assets Used Indirect Related Expenses to Produce Utah for Utah Nonbusiness Income Nonbusiness Income Total Assets (Column A) (Column B) 6. Beginning-of-year assets ................. _ _ _____ .00 _________ .00 __ 7. End-of-year assets........................... _ _ _____ .00 _________ .00 __ 8. Sum of beginning and ending asset ___ _ _ ____ .00 _________ .00 values (add lines 6 and 7) 9. Average assets (line 8 divided by 2)...... ___ _ _ ____ .00 _________ .00 10. Utah nonbusiness assets ratio ................ .......................................................................... ____________ _ _ ___ (line 9, Column A, divided by line 9, Column B) 11. Interest expense deducted in computing Utah taxable income (see instructions) .............. ___________ _ _ _ .00 ___ 12. Indirect related expenses for Utah nonbusiness income (line 10 multiplied by line 11)...... ____________ _ _ .00 ___ 13. Total Utah nonbusiness income net of expenses (subtract line 12 from line 5) .................. ___________ _ _ _ .00 ___ Enter on: TC-20, Schedule A, line 5a TC-20S, Schedule A, line 6a IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 6. TC-20 H_2 2008 20862 (Use with TC-20 & TC-20S) Schedule H — continued Page 2 Part 2: Non-Utah Nonbusiness Income (Allocated Outside Utah) Beginning Value of Ending Value of Acquisition Date Investment Used Investment Used Type of Non-Utah of Non-Utah Non- to Produce to Produce Non-Utah Nonbusiness Income business Asset(s) Nonbusiness Income Nonbusiness Income Non-Utah Nonbusiness Income 14a. _________ ____ ____ ___ _ _ ____ .00 _________ .00 ___________ _ _ _ .00 ___ 14b. _________ ____ ____ ___ _ _ ____ .00 _________ .00 ___________ _ _ _ .00 ___ 14c. _________ ____ ____ ___ _ _ ____ .00 _________ .00 ___________ _ _ _ .00 ___ 14d. _________ ____ ____ ___ _ _ ____ .00 _________ .00 ___________ _ _ _ .00 ___ 15. Total non-Utah nonbusiness income (add lines 14a through 14d)...................................... ___________ _ _ _ .00 ___ 16a. Description of direct expenses Amount of related to line 14a (above): _ _ _ _ _ _ _ _ _ _ _ _________ direct expense: ____________________________ .00 16b. Description of direct expenses Amount of related to line 14b (above): _ _ _ _ _ _ _ _ _ _ _ _________ direct expense: ____________ _ _ .00 ___ 16c. Description of direct expenses Amount of related to line 14c (above): _ _ _ _ _ _ _ _ _ _ _ _________ direct expense: ____________________________ .00 16d. Description of direct expenses Amount of related to line 14d (above): _ _ _ _ _ _ _ _ _ _ _ _________ direct expense: ____________________________ .00 17. Total direct related expenses (add lines 16a through 16d) ................................................. ____________ _ _ .00 ___ 18. Non-Utah nonbusiness income net of direct related expenses (subtract line 17 from line 15) ___________ _ _ _ .00 ___ Total Assets Used Indirect Related Expenses to Produce Non-Utah for Non-Utah Nonbusiness Income Nonbusiness Income Total Assets (Column A) (Column B) 19. Beginning-of-year assets ................. _ _ _____ .00 _________ .00 __ 20. End-of-year assets........................... _ _ _____ .00 _________ .00 __ 21. Sum of beginning and ending asset _ _ _____ .00 _________ .00 __ values (add lines 19 and 20) 22. Average assets (line 21 divided by 2) .... _ _ _____ .00 _________ .00 __ 23. Non-Utah nonbusiness assets ratio .......... ......................................................................... ____________ _ _ ___ (line 22, Column A, divided by line 22, Column B) 24. Interest expense deducted in computing Utah taxable income (see instructions) .............. ___________ _ _ _ .00 ___ 25. Indirect related expenses for non-Utah nonbusiness income (line 23 multiplied by line 24) ___________ _ _ _ .00 ___ 26. Total non-Utah nonbusiness income net of expenses (subtract line 25 from line 18)......... ___________ _ _ _ .00 ___ Enter on: TC-20, Schedule A, line 5b TC-20S, Schedule A, line 6b IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 7. TC-20 Schedule J TC-20 J_1 2008 20863 (Use with TC-20, TC-20S & TC-20MC) Apportionment Schedule Page 1 Employer Identification Number: _ _________________ _ Note: Use this schedule only if the corporation does business in Utah and one or more other states and income must be apportioned to Utah. Briefly describe the nature and location(s) of your Utah business activities: Apportionable Income Factors Inside Utah Inside and Outside Utah Column A Column B 1. Property Factor a. Land ........................................................ 1a _______________ . 00 ________ _ _ _ . 00 ____ b. Depreciable assets.................................. 1b _______________ . 00 ________ _ _ _ . 00 ____ c. Inventory and supplies ............................ 1c _______________ . 00 ________ _ _ _ . 00 ____ d. Rented property...................................... 1d _______________ . 00 __________ _ _ . 00 ___ e. Other tangible property ........................... 1e _______________ . 00 __________ _ _ . 00 ___ f. Total tangible property ............................ 1f _______________ . 00 ________ _ _ _ . 00 ____ (add lines 1a through 1e) 2. Property factor (decimal) – line 1f, Column A divided by line 1f, Column B........................... 2 __ . __ __ __ __ __ __ 3. Payroll factor a. Total wages, salaries, commissions ........ 3a _______________ . 00 _________ _ _ _ . 00 ___ and other compensation 4. Payroll factor (decimal) – line 3a, Column A divided by line 3a, Column B............................ 4 __ . __ __ __ __ __ __ 5. Sales Factor a. Total sales (gross receipts less returns and allowances) ................................................. 5a ________ _ _ _ . 00 ____ b. Sales delivered or shipped to Utah ......... 5b _______________ . 00 purchasers from outside Utah c. Sales delivered or shipped to Utah ......... 5c _______________ . 00 purchasers from within Utah d. Sales shipped from Utah to the............... 5d _______________ . 00 United States government e. Sales shipped from Utah to buyers in a ......... 5e _______________ . 00 state(s) where the taxpayer has no nexus (the corporation is not taxable in the buyer’s state) f. Rent and royalty income................................... 5f _______________ . 00 ________ _ _ _ . 00 ____ g. Service income (attach schedule)........... 5g _______________ . 00 ________ _ _ _ . 00 ____ h. Total sales and services.......................... 5h _______________ . 00 ________ _ _ _ . 00 ____ (add lines 5a through 5g) 6. Sales factor (decimal) – Line 5h, Column A divided by line 5h, Column B ............................ 6 __ . __ __ __ __ __ __ Continue on page 2 IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 8. TC-20 J_2 2008 20864 (Use with TC-20, TC-20S & TC-20MC) TC-20 Schedule J — continued Page 2 Equally-weighted Three Factor Formula Corporations that do not elect to double-weight the sales factor must complete lines 7 and 8. 7. Add lines 2, 4 and 6 ............................................................................................................... 7 __ . __ __ __ __ __ __ 8. Calculate the Apportionment Fraction to SIX DECIMALS ................................................. 8 __ . __ __ __ __ __ __ (divide line 7 by 3 or the number of factors present) Double-weighted Sales Factor Election — If elected, this option is effective and irrevocable for five years Corporations that elect to double-weight the sales factor must complete lines 9 through 12. 9. Enter “X” if electing to double-weight the sales factor............................................................ 9 ___ 10. Double sales factor (multiply line 6 by 2) ............................................................................... 10 __ . __ __ __ __ __ __ 11. Add lines 2, 4 and 10 ............................................................................................................. 11 __ . __ __ __ __ __ __ 12. Calculate the Elected Apportionment Fraction to SIX DECIMALS ................................... 12 __ . __ __ __ __ __ __ (divide line 11 by 4 or the number of factors present, counting the sales factor twice) Enter the amount from line 8 (or line 12 if the Double-weighted Sales Factor is elected) as follows: TC-20 filers: Enter on TC-20, Schedule A, line 9 TC-20S filers: Enter on TC-20S, Schedule A, line 8 TC-20MC filers: Enter on Schedule A, where indicated IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 9. TC-20S, Schedule M TC-20S M 2008 20825 Qualified Subchapter S Subsidiaries Incorporated, Qualified or Doing Business in Utah Employer Identification Number: _ _ _ _ _ _ _ _ _ _ _________ Instructions only Subsidiary Corporations EIN Name Qualification Number (mmddyyyy) ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ ______ _____ ______ _____ _____________ _____________ _____ ____ IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form
  • 10. TC-20S, Schedule N TC-20S N_1 2008 20826 Remittance and Credit Information Page 1 Employer Identification Number: _ _________________ _ Part 1: Utah Income Tax Paid on Behalf of Nonresident Shareholders S corporations making income tax payments on behalf of nonresident shareholders must complete Part 1. Nonresident shareholder SSN or EIN % of ownership Utah tax paid on behalf of taxpayer _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 _____________ ____________ __________ ______ _____________ _ _ __ . 00 Part 1 Total (This amount must match the amount on Schedule A, line 12a) ..................... $ _____________ _ _ . 00 __ IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form Duplicate this form if you need more space.
  • 11. TC-20S N_2 2008 20827 TC-20S, Schedule N — continued Page 2 Part 2: Nonrefundable Tax Credits Allocated to Shareholders S corporations must allocate for each shareholder nonrefundable tax credits that may be claimed on an income tax return. Credit Codes* 02 = Qualified sheltered workshop cash contribution credit 10 = Recycling market development zone tax credit (form TC-40R) 05 = Clean fuel vehicle tax credit (form TC-40V) 12 = Tax credit for research activities in Utah 06 = Historic preservation tax credit (TC-40H) 13 = Tax credit for machinery and equipment used to conduct research 07 = Enterprise zone tax credit 21 = Renewable residential energy systems credit (TC-40E) 08 = Low-income housing tax credit (see instructions) Use the two-digit credit codes above to fill in the codes for columns C, D and E, below. ___ ___ E. Code: *_ _ __ A. Shareholder name B. SSN or EIN C. Code: *_ D. Code: *_ __ __________ _ _ _ ___ ____ _ _ _ ___ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ _________ _________ _ _ _ __ ___ __ _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ Total amount for each credit code: _________ . 00 _________ . 00 ___ _ _ _ . 00 ___ C. Total D. Total E. Total Duplicate this form if you need more space. IMPORTANT: To protect your privacy, use the quot;Clear formquot; button when you are finished. Clear form