What are taxes paid on behalf of a pass-through entity taxpayer?
Pass-through entities have the option of paying tax to Utah on behalf of an individual pass-through entity taxpayer. This tax must be reported as an addition to income by the individual. If this was done on your behalf, it can be found on the Utah K-1 form that you would have received from the pass-through entity.
You may also claim a nonrefundable tax credit equal to the amount of tax that was paid on your behalf.