Unfortunately, Medicaid spend down payments do not qualify for Utah's Health Benefit Plan Premiums Tax Credit.
This credit only applies to health benefit plan premiums paid monthly (or annually) to purchase health coverage.
Amounts paid under the Medicaid spend down program are not "premiums", but are payments made by you in order to meet the income limits to qualify for Medicaid.
From the Utah Medicaid website:
"To qualify for Medicaid, the person agrees to “spend down” his or her monthly income to the Medicaid income standard. The person has a choice of how to pay the amount above the Medicaid income limit. The person may choose to either pay “excess” monthly income to the state or to pay a medical provider for one or more medical bills."
