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TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 1
GENERALINSTRUCTIONS................................................................................................................................................................2
ATTACHMENTS..........................................................................................................................................................................................2
REMINDERS....................................................................................................................................................................................2
DATARECORDDESCRIPTIONS.........................................................................................................................................................2
TC-49ANDSCHEDULEARECORD-CODEZR(REQUIRED)................................................................................................................................2TC-49,SCHEDULEWRECORD-CODEZW(OPTIONAL)...................................................................................................................................2
LAYOUTINSTRUCTIONS..................................................................................................................................................................3
EXAMPLE......................................................................................................................................................................................10
REFERENCES/RESOURCES..............................................................................................................................................................10
APPENDIX–DEVELOPERSPECIFICATIONS.....................................................................................................................................11
TC-49,INSURANCEPREMIUMTAXRETURN.................................................................................................................................................11TC-49SCHEDULEA.................................................................................................................................................................................13TC-49SCHEDULEW................................................................................................................................................................................15
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 2
General Instructions Use these layout instructions to create and import a fixed-length file in Taxpayer Access Point (TAP): • TC-49, Utah Insurance Premium Tax Return • TC-49A, Annual Report • TC-49W, Mineral Production Withholding Tax Credit Use these resources if you need further assistance.
Attachments You can add three attachments to your return in TAP. If you have more than three, please combine them before attaching.
Reminders • Round all amounts to whole numbers. • Add a minus sign in front of negative amounts (where accepted). Follow these steps to complete and submit your return: 1. Complete and save your file. 2. Log into Taxpayer Access Point (TAP). 3. Open your INP account. 4. Click File Now. 5. Click Import and upload your file. 6. Be sure to add any attachments before you submit your return. 7. Review your information and click Submit.
Data Record Descriptions A TC-49 return and schedule(s) is a block of records including a ZR and ZW (optional multiple). The following is a brief description of the data records, a layout, and an example. Each file must be complete because we process the entire file. TC-49 and Schedule A Record - Code ZR (Required) Code ZR identifies the TC-49 return and Schedule A data. It must be first in the file. Each file may only contain one ZR record. TC-49, Schedule W Record - Code ZW (Optional) Code ZW identifies schedule TC-49W, if applicable. You may repeat this line as much as you need. Note: Record length must be 88 bytes.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 3
Layout Instructions
TC-49Line# Position Name Length Comments
1 - 2 RecordType 2 Defaultvalue=ZR.Mustbefirstinthefile.
3 - 5 SeqNumber 3 Required.SequencenumberofZRrecordwillalwaysbe001.
6 - 19 AccountNumber 14 Required.Enteryour14-characterUtahtaxIDnumberwithoutdashesorspaces(i.e.,12345678002INP).
20 - 27 TaxPeriod 8 Required.Defaultvalue=99999999.Entertheendofthetaxperiod(mustbeyearend,i.e.,12312011).
Line1 28 - 42 GrossTaxDue 15 EntertheGrossTaxDuefromScheduleA.ThisshouldbethegreaterofUtahbasis(positions602minus242multipliedby.0225plus497multipliedbytherateplus242multipliedby.0008plus362multipliedby.0001plus452multipliedby.0045minus617).Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line2 43 - 57 RockyMountainCenterforOccupational&EnvironmentalHealth(RMCOEH)Credit
15 Lesseroftotaldonationor.001ofposition467.Attachacopyofthereceiptprovidedbythishealthandsafetycenter.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line3 58 - 72 ExamFees(UTbasedcompaniesonly)
15 Youmustattachascheduleofexaminationfees,datesandexaminerstothepremiumtaxreturninordertoclaimthiscredit.Thereisnocarryovertootheryearsofunusedexaminationfeecredits.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 4
TC-49Line# Position Name Length Comments
Line4 73 - 87 GuarantyAssocCredit 15 20percentoftheassessmentamountstartingtheyearaftertheassessmentpayment.Limitedtothecurrentpremiumtaxliabilityfortheyear.Attachascheduleoftheavailablecreditandanycarryover.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line5 88 - 102 NonrefundableSmallBusinessJobsCredit
15 TheNonrefundableSmallBusinessJobsCreditamountshownonthetaxcreditcertificateyoureceivedfromtheGovernor'sOfficeofEconomicDevelopment.(Startingwithtaxyear2016.)Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line6 TotalCredits Totalofpositions43through88.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line7 AllowableCredits Lesserofposition28orsumof43,58,73,&88.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line8 NetTaxDue 15 Position28minuslesserof28orsumof43,58,73,&88.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line9 103 - 117 PreviousGuarantyAssocCreditRefunds
15 AnyGuarantyAssociationrefundsreceivedinthetaxableyear.Attachanexplanationiftherefundisnotreported.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line10 118 - 132 TotalTaxDue Sumofposition28minusthelesserof28orsumof43,58,73,&88.Addposition118tothetotal.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 5
TC-49Line# Position Name Length Comments
Line11 133 - 147 RefundAppliedfromPriorYears
Totalofrefundsappliedfromprioryears.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line12 148 - 162 QuarterlyPrepayments Totalofquarterlyprepaymentsmadeduringtheyear.Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
Line13 TotalPrepayments Sumofpositions133and148.Right-justifyandzero-fill.Don’tenterdecimalpoints.
Line14 163 - 177 AmendedReturnsOnly 15 Enterthefollowingonlyifyouareamendingthisreturn:Taxpaidamountfromtheoriginalreturnandpaymentsmadebeforethisamendedreturnminuspreviousrefunds.Right-justifyandzero-fill.Don’tenterdecimalpoints.
Line15 TotalCredits Sumofpositions133and148plusorminus163.
Line16 178 - 192 TaxDuewithReturn 15 If(Sumofposition28minusthelesserof28orsumof43,58,73,&88.Addposition118tothetotal)isgreaterthan(Sumof133and148)plusorminus163…
ThenSubtract(Sumof133and148plusorminus163)from(Sumofposition28minusthelesserof28orsumof43,58,73,&88.Addposition118tothetotal).
Right-justifyandzero-fill.Don’tenterdecimalpoints.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 6
TC-49Line# Position Name Length Comments
Line17 193 - 207 Refund 15 If(Sumof133and148plusorminus163)isgreaterthan(Sumofposition28minusthelesserof28orsumof43,58,73,&88.Addposition118tothetotal)…
ThenSubtract(Sumofposition28minusthelesserof28orsumof43,58,73,&88.Addposition118tothetotal)from(Sumof133and148)plusorminus163.
Right-justifyandzero-fill.Don’tenterdecimalpoints.Negativenotallowed.
208 - 208 AmendedFlag 1 Defaultvalue=00=NO,1=YES
209 - 209 Refundappliedtonextyear
1 Defaultvalue=00=NO,1=YES
210 - 211 Filler 2 Defaultvalue=ZA.BeginsScheduleAinformation
SchedA,Line1
212 - 226 LifeInsuranceComp. 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.AttachtheUtahbusinesspageorScheduleToftheAnnualReport.
SchedA,Line2
227 - 241 Property&CasualtyInsuranceComp.
15 Right-justifyandzero-fill.Don’tenterdecimalpoints.AttachtheUtahbusinesspageorScheduleToftheAnnualReport.
SchedA,Line3
242 - 256 OtherInsuranceComp. 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.AttachtheUtahbusinesspageorScheduleToftheAnnualReport.
SchedA,Line4
257 - 271 Life/VariableLifeIns 15 Alllifeinsurance,includingonlyhefirst$100,000ofUtahvariablelifeinsurancepremiums.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line5
272 - 286 RemainingVariableLifeIns
15 Utahvariablelifeinsuranceover$100,000.Attachscheduleofallvariablelifeinsurancepremiums.Right-justifyandzero-fill.Don’tenterdecimalpoints.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 7
TC-49Line# Position Name Length Comments
SchedA,Line6
287 - 301 Annuity 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line7
302 - 316 HealthCare 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line8
317 - 331 OtherDisability 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line9
332 - 346 Fire 15 Includepremiumsreceivedfromallalliedlinesexceptmotorvehiclethatarereportedseparately.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line10
347 - 361 OtherthanFire 15 Includepremiumsreceivedfromallalliedlinesexceptmotorvehiclethatarereportedseparately.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line11
362 - 376 MVLiability,personalinjury,uninsuredmotorist
15 Don’tincludephysicaldamagereportedinpositions347and362.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line12
377 - 391 MVphysicaldamage 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line13
392 - 406 MVdamage 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line14
407 - 421 Oceanmarine 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line15
422 - 436 Other 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line16
437 - 451 InterestandServicecharges
15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line18
452 - 466 TitleIns 15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 8
TC-49Line# Position Name Length Comments
SchedA,Line19
467 - 481 Allagencies 15 IncludepremiumsofUtahPublicAgencyInsuranceMutualsreceivedafterJune30,2002.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line20
482 - 496 Deductibles 15 Includeaspremiumamountsrepresentingdeductiblessuchasreimbursement,retentionorsimilardeductibleplans.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line21
497 - 511 Allagenciesplusdeductibles
15 Sumofpositions467and482.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line22
512 - 526 TotalPremiums 15 Sumofpositions257,272,287,302,317,332,347,362,377,392,407,422,and437.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line24
527 - 541 QualifyingHealthCarePrem
15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line27
542 - 556 PremfromUTInstofhigherlearning
15 Excludeworker’scomppremiums.Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line28
557 - 571 Qualifyingdividendsonlifeins
15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line29
572 - 586 Qualifyingdividendsonfireandalliedlines
15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line30
587 - 601 QualDivonPremotherthanlifeandfire
15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 9
TC-49Line# Position Name Length Comments
SchedA,Line32
602 - 616 NetTaxablePrem 15 Sumofpositions(257,272,287,302,317,332,347,362,377,392,407,422,&437)minus(sumof527,542,557,572,&587).Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line40
617 - 631 TaxDueonRetaliatoryBasis
15 Right-justifyandzero-fill.Don’tenterdecimalpoints.
SchedA,Line40
632 - 633 Stateofdomicile 2 Use2-letterpostalabbreviation.
1 - 2 RecordType 2 Defaultvalue=ZW.MustfollowtheZRrecord.Repeatasmuchasneeded.
3 - 6 LineNumber 4 SequencenumberofZWrecordsbelongingtothecurrentZRrecord.AscendingnumericsequencenumberforeachZWrecordinthisbatch.Startwiththevalue‘001’andincrementwitheachrecord.Right-justifyandzero-fill.Don’tenterdecimalpoints.
ColumnA 7 - 15 ProducerFEIN 9 OnlyrequiredifColumnDisnotenteredfortherecord.
ColumnB 16 - 50 ProducerName 35 OnlyrequiredifColumnDisnotenteredfortherecord.Left-justifyandleaveblanks.
ColumnC 51 - 64 ProducerUTwithholdingnumber
14 OnlyrequiredifColumnDisnotenteredfortherecord.Enteryour14-characterUtahtaxIDnumberwithoutdashesorspaces(i.e.,12345678002WMP).Left-justifyandleaveblanks.
ColumnD 65 - 73 PassthroughEntityEIN 9 OnlyrequiredifColumnsA,B,andCarenotenteredfortherecord.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 10
TC-49Line# Position Name Length Comments
ColumnE 74 - 88 UTMineralWithholding
15 ThispositionisrequiredforallZWrecords.Right-justifyandzero-fill.Don’tenterdecimalpoints.
Example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
References/Resources Interest and Penalties: You may be penalized if you do not file the correct forms and schedules. See Pub 58, Utah Interest and Penalties for details. Information Updates: Contact the Tax Commission immediately if account information changes. Submit changes on the following forms:
• TC-69, Utah State Business and Tax Registration — open a new business or change ownership
• TC-69C, Notice of Change for a Tax Account — change address, close an outlet or account, and add or remove an officer or owner
Taxpayer Resources: The Tax Commission offers online workshops to help taxpayers understand Utah taxes. Visit tax.utah.gov/training for a list of all training resources. If you need more information or access to online services, forms or publications, visit the Tax Commission’s home page at tax.utah.gov. You may also write or visit the Utah State Tax Commission at 210 North 1950 West, Salt Lake City, UT 84134-0400, or phone 801-297-2200 (1-800-662-4335 outside the Salt Lake area). You can email questions to [email protected]. ____________________ For accommodations under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 11
Appendix – Developer Specifications The following forms showing position numbers and calculations. Do not duplicate and submit these forms on paper.
TC-49, Insurance Premium Tax Return
TC-49 Developer Specifications
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 12
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 13
TC-49 Schedule A
TC-49 Developer Specifications
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 14
TC-49, Utah Insurance Premium Tax Return and Schedules Fixed-length File Instructions
3.17.2017 Page 15
TC-49 Schedule W
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