UC §59-10-1104

A taxpayer who adopts a child in Utah with special needs may claim a refundable credit of $1,000 for each special needs child adopted. This credit may only be claimed in the tax year the court issues the order granting the adoption.

To claim this credit, the adoption must occur in Utah and the child must meet one of the following conditions:

• Be five years of age or older,
• Be under the age of 18 with physical, emotional, or mental disability; or
• Be a member of a sibling group (two or more persons) placed together for adoption.

The credit is claimed by entering the allowable credit on Utah TC-40A, Part 5, using code 41.

There is no form for this credit. Keep all related documents with your tax records.