AGENCY: Utah State Tax Commission. Division of Operations. Central Services
SERIES: 17026
TITLE: Fiduciary income tax returns
DATES: 1979-1988.
ARRANGEMENT: Chronological
DESCRIPTION: These are income tax returns filed by estates or trusts as required by UCA 59-11-105, 1989. These files include Batch Header Card, Fiduciary Return of Income, Application for Automatic Extension of Time to File Utah Income Tax Return, correspondence, and copies of related federal tax returns. Information includes the taxpayer's name, address, and federal identification number; whether the taxpayer is a trust or estate; the taxpayer's income, deductions, and tax calculations; the name and signature of the fiduciary or officer representing the fiduciary; the preparer's name, signature, address, and social security number; the batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made.
This record series has been combined with other tax series and will no longer be in use as of the end of 1988 tax year. See record series # 1086, Individual income tax returns.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 10 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Records Center for 10 years and then destroy.
Microfilm duplicate: Retain in Office for 10 years and then destroy.
APPRAISAL
Administrative Legal
These records are microfilmed as they come into the office along with all other tax returns. The paper copy of the return is kept a year to be available for refilming should there be a problem with the microfilm. According to UCA 59-11-110 the inheritance tax remains a lien against the decedent's estate until paid and is subject to the 6 year limitations as provided in UCA 59-1-401.
PRIMARY DESIGNATION
Private