What Are Utah's Nonapportionable Nonrefundable Credits?

Nonapportionable Nonrefundable Credits can reduce your income tax to zero, but cannot result in a refund. Below is a list of Utah's Nonapportionable nonrefundable credits. 

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 taxable 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. 

Carryforward of Clean Fuel Vehicle Credit
This credit is no longer available. The 5 year carryforward remains for credit earned before 2017. 

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 taxable year beginning on or after January 1, 2012.

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 $2,000 per residential unit ($1,600 starting in tax year 2019 due to phase out). 

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 on or after January 1, 2012. 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 Program Credit

You may claim a credit for 4.95 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 4.95% credit of the survivor benefits received during the tax year. 

Student Prosperity Savings Program Credit

You can claim a 5% credit of qualified donations to the Student Prosperity Savings Program.

Carryforward of Credit for Machinery and Equipment Used to Conduct Research

The credit expired for taxable years beginning after 2010. If you claimed a credit on your return for machinery and/or equipment used to conduct research for a year after 1998 and prior to 2011, 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 tax until used up. If you are using any remaining credit in this year, enter that carryover amount.

Special Needs Opportunity Scholarship Program Credit (New for 2021)

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: