This document provides instructions for reporting Utah tax withheld on mineral production. It explains that the amount shown in box 5 of Form TC-675R should be claimed as a refundable credit on the recipient's Utah tax return. It provides details on how to claim the credit depending on whether filing an individual, partnership, fiduciary or corporation tax return. It also addresses how payments and withholding amounts should be reported if distributed through partnerships, trusts or S corporations.