Nonapportionable Nonrefundable Credits can reduce your income tax to zero, but cannot result in a refund. Listed below are the Utah Nonapportionable Nonrefundable Credits supported by our software.
At-Home Parent Tax Credit
An at-home parent may claim a nonrefundable credit of $100 for each child who is not more than 12 months old on the last day of the tax year for which the credit is claimed.
Qualified Sheltered Workshop Cash Contribution Credit
Charitable contributions claimed on the federal Schedule A cannot be claimed as a credit here. Cash contributions made during the tax year to a qualified Utah nonprofit rehabilitation sheltered workshop facility for persons with disabilities are eligible for the credit. The credit is the lesser of $200 or 50 percent of the total cash contributions.
Historic Preservation Credit
The credit is for costs to restore any residential certified historic building.
Note: You may carry forward for the next five years any credit that is more than your tax liability.
Tax Credit for Increasing Research Activities in Utah
The credit is equal to:
- 5 percent of the taxpayer's qualified expenses for increasing research activities in Utah above a base amount,
- 5 percent of certain payments made to a qualified organization increasing basic research in Utah above a base amount, and
- 7.5 percent of the taxpayer's qualified research expenses for the current tax year.
Note: You may carry forward for the next 14 years any credit for 1 or 2 (above) that is more than your tax liability. You may not carry forward any credit for 3.
Carryforward of Credit for Machinery and Equipment Used to Conduct Research
If you claimed this credit on a Utah return for years 1998-2010 and the credit was more than your tax liability for the year, you may carry over the excess credit to the next 14 years and use it to offset any Utah tax liability until used up. If you are using any remaining credit for the current tax year, follow the steps at the bottom of the article and enter the carryover amount into the corresponding box.
Live Organ Donation Expenses Credit
You may claim a credit for up to $10,000 of qualified expenses incurred for the donation of human bone marrow, or any part of an intestine, kidney, liver, lung, or pancreas for transplanting in another individual. Qualified expenses include travel, lodging or a "lost wage" if the expense was not reimbursed, and the organ was donated by you, your spouse, or a dependent on your return.
Renewable Residential Energy Systems Tax Credit
This credit is for reasonable costs, including installation, of a residential energy system that supplies energy to a residential unit in Utah. Additional residential energy systems or parts may be claimed in following years as long as the total amount claimed does not exceed certain limits. Contact the Governor’s Office of Energy Development for more information.
Note: You may carry forward for the next 4 years any credit that is more than your tax liability. The credit for residential solar power systems has expired effective 2023. Carry forwards are allowed through 2027.
Combat Related Death Credit
If you are filing a return on behalf of a military service member who died as a result of military service in a combat zone, you may claim a nonrefundable tax credit equal to the amount of your tax liability on the return attributable to the deceased service member.
Veteran Employment Tax Credit
A nonrefundable credit is available to taxpayers who hire a qualified, recently deployed veteran.
Note: You will not be refunded any credit greater than your tax liability, but you may carry forward the credit to offset tax for up to 5 years.
Employing Persons Who Are Homeless Credit
You may claim a credit for hiring a homeless person if you receive a credit certificate from the Department of Workforce Services.
Note: You may carry forward for the next 5 years any credit that is more than your tax liability.
Achieving a Better Life Experience (ABLE) Program Credit
You may claim a credit for 4.55 percent of the total qualified contributions you made to a Utah resident's Achieving a Better Life Experience Program account. You must make the contributions during the tax year and have an itemized statement from the qualified ABLE program.
Note: You may not claim a credit for an amount of a contribution that is returned to you or an amount already deducted on your federal return.
Military Survivor Benefits Credit
If you are a surviving spouse or dependent child of a deceased military member, you may claim a 4.55 percent credit of the survivor benefits received during the tax year.
Note: Do not take this credit if the deceased service member was retired from the armed forces. If so, you would claim the Military Retirement Credit instead.
Special Needs Opportunity Scholarship Program Credit
You may claim a credit for a donation made to the Special Needs Opportunity Scholarship Program. You will receive a tax credit certificate from the program, listing the amount of the credit. You may not claim this credit if you claim the donation as a itemized deduction on your federal return.
Note: You may carry back one year or forward for the next 3 years any credit that is more than your tax liability.
Pass-through Entity Taxpayer Income Tax Credit
You may claim a credit equal to the amount of tax paid on your behalf by a pass-through entity to Utah, as shown on your Form K-1 from the pass-through entity.
Note: You may carry forward for the next 5 years any credit that is more than your tax liability.
Program Entry
To claim a credit on your Utah state return, please follow the steps below.
- State Section
- Edit Utah state return
- Credits
- Begin on Nonapportionable Nonrefundable Credits
- Begin on Nonapportionable Nonrefundable Credits (again)
- Choose the credit from the drop-down menu and enter the amount