What Are Utah's Nonapportionable Nonrefundable Credits?

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 taxable 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. 

Low-Income Housing Credit

This credit is an amount, determined by the Utah Housing Corporation, for the owners of a low-income housing project who also received an allocation of the federal low-income housing tax credit. 

Tax Credit for Increasing Research Activities in Utah

The credit is equal to:

1. 5% of the taxpayer's qualified expenses for the taxable year incurred for increasing research activities in Utah above a base amount,
2. 5% of certain payments made during the taxable year to a qualified organization increasing basic research in Utah above a base amount, and
3. 7.5% of the taxpayer's qualified research expenses for the current taxable year. 

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 had excess left over, you may carry the 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 this tax season, follow the steps at the bottom of the article and enter the carryover amount into the corresponding box.

Live Organ Donation Expenses Credit

A living donor 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 are incurred by the taxpayer or dependent for travel, lodging or a "lost wage" and not reimbursed by any person, and the organ was donated by you 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 subsequent years as long as the total amount claimed does not exceed $800. Contact the Governor’s Office of Energy Development for more information.

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 can claim a nonrefundable tax credit equal to the amount of the tax liability on the return attributable to the deceased service member. 

Veteran Employment Tax Credit

A non-refundable credit is available to taxpayers who hire a qualified recently deployed veteran. Any credit in excess of tax due will not be refunded, but may be carried forward to offset tax for up to five years. 

Employing Persons Who Are Homeless Credit

You may claim a credit of up to $2,000 for hiring a homeless person if you receive a credit certificate from the Department of Workforce Services. Note: Any credit that is more than the tax liability may be carried forward for the next five years.

Achieving a Better Life Experience (ABLE) Program Credit

You may claim a credit for 4.85 percent of the total qualified contributions you made to an Achieving a Better Life Experience Program account. 

Military Survivor Benefits Credit

If you are a surviving spouse or dependent of a deceased military member, you can claim a 4.85 percent credit of the survivor benefits received during the tax year. 

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 deduction on your FEDERAL return. 

Note: You may carry forward the next three years any credit that is more than your tax liability. 

To make these manual entries within the program, go to: