The foreign tax referred to in the Utah LLC income tax return is the foreign country tax and not foreign corporation tax. Would you please tell me more on the statements you heard?
Below quotations and website links are for your references. I will follow up.
Fiona Chen, MPA, Ph.D., CPA, ABV, CFF, CITP
The Utah LLC is a foreign company in TN. A foreign corporation must obtain a certificate of authority from the Tennessee Secretary of State before it transacts business in Tennessee. Failure to do so will subject the foreign corporation to liability for triple the amount of taxes, fees, and penalties plus interest and other charges that it would have paid had it registered.
A corporation must pay a state's corporate income tax, while LLC members can typically avoid double taxation by paying income tax on the profits earned in the state and receiving a tax credit from the resident state.
Usually state follows what the federal filing is. When you file for the LLC tax return to the federal,