UC §59-10-114(1)(h)

Any reimbursement you received in the current year of an adoption expense which was deducted on your Utah return in a tax year before 2008 or deducted on your federal return must be included in Utah income. The reimbursement may have been from an insurance company, a public welfare agency, a private charitable organization, or any other source.

Enter the taxable reimbursement on form TC-40A, Part 1, using code 55.