If there was a birth in the household, the program will check to see if you qualify for this credit. Utah has a credit that can be given if the following applies:
- You or your spouse provide full-time, at-home care for an infant child. The child must be 12 months old or younger on the last day of the tax year for which the credit is claimed.
- The at-home parent must provide full-time care in the at-home parent’s residence.
- The child must be claimed as a dependent on the at-home parent’s tax return.
- The sum of the at-home parent’s total wages, tips and compensation listed on federal W-2 forms and the gross income on federal Schedule C, Profit or Loss from a Business, line 7, or Schedule C-EZ, Net Profit from Business, line 1, must be $3,000 or less for the taxable year.
- The federal adjusted gross income of all taxpayers filing the individual income tax return is $50,000 or less.
The tax credit is nonrefundable, meaning any amount of the credit that exceeds the tax due will not be refunded to the taxpayer.
Any credit in excess of the tax due will not be refunded, and may not be carried back or carried forward.
There is no form for this credit. Keep all related documents with your tax records.
