|Forms:||TC-44R (not currently available)|
Utah’s estate tax system is commonly referred to as a “pick up” tax. This is because Utah picks up all or a portion of, the credit for state death taxes allowed on the federal estate tax return (federal form 706 or 706NA). Federal changes phased out the national inheritance tax and, therefore, eliminated Utah’s inheritance tax after December 31, 2004. Since there is no longer a federal credit for state death taxes on the federal estate tax return, there is no longer a basis for the Utah inheritance tax.
Utah inheritance tax returns do not need to be filed. Utah does not require an Inheritance Tax Waiver.
Please note . . .
TC-69 Form Usually Requires Additional Schedules
When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.
Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.