Utah offers a tax credit for 25 percent of the tutoring costs of qualifying disabled dependents. The maximum credit is $100 per qualifying disabled dependent.
To qualify for the Tutoring Tax Credit for Disabled Dependents, the student must have an Individualized Educational Program (IEP) and the tutoring must be approved by the student's IEP team. The team must certify in writing that the tutoring, while not essential, will supplement – and not detract from – classroom instruction in a public or private kindergarten, elementary, or secondary school. The instruction need not be provided to the disabled dependent on the school grounds.
Only the cost of tutoring qualifies for the credit. The cost of books and materials or attendance at extracurricular activities does not qualify for the credit. The credit may be claimed only for the taxable year in which the tutoring expense was incurred. The tax credit may not exceed the amount of tax due.
Qualification for this tax credit differs from the more restrictive qualification requirements for Utah's special extra personal exemption for disabled dependents. Any student who has an IEP may qualify for the Tutoring Tax Credit for Disabled Dependents if the student's IEP team signs a school district-provided form approving the tutoring proposal.
The taxpayer is not required to submit verification of this credit with the tax return. Instead, the taxpayer should keep a copy of the IEP team's written approval and proof of tutoring costs to support this credit.
State Board of Education
(801) 538-7587
http://www.schools.utah.gov/board/
