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New Member

Do my children qualify for a tax credit in Utah if they are on an IEP?

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New Member

Do my children qualify for a tax credit in Utah if they are on an IEP?

The requirements for the Utah disabled dependent exemption require a bit more than an IEP. See the following:

A dependent child with a disability is:

  1. a person 21 years of age or younger who is claimed as a dependent on the taxpayer’s federal individual tax return for the year;
  2. not the taxpayer or the taxpayer’s spouse; and
  3. either:
    1. an eligible student with a disability (see below), or
    2. identified under guidelines of the Department of Health as qualified for Baby Watch Early Intervention Program for Infants and Toddler
Eligible Student with a Disability

A eligible student with a disability is:

  1. determined eligible by an IEP team under State Board of Education special education rules under Title 63G, Chapter 3Utah Administrative Rulemaking Act as having a disability classified as autism, deafness, preschool developmental delay, dual sensory impairment (deaf/blind), hearing impairment, intellectual disability, multidisability, orthopedic impairment, other health impairment, traumatic brain injury, or visual impairment;
  2. not receiving residential services from the Division of Services for People with Disabilities created under Section 62A-5-102 or a school established under Title 53A, Chapter 25b, Utah Schools for the Deaf and the Blind; and
  3. enrolled in an public education program for students with disabilities authorized under §53A-15-301, or is a recipient of a scholarship awarded under Title 53A, Chapter 1a, Part 7, Carson Smith Scholarships for Students with Special Needs Act.


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