Utah offers an extra dependency exemption for adults and children with certain intellectual and/or physical disabilities. To qualify for this exemption, the individual must be claimed as a dependent on your Utah tax return.
NOTE: Neither the taxpayer nor the taxpayer's spouse qualify for this exemption.
Those eligible for the extra exemption are:
To be eligible for the exemption, adults must have disabilities that are chronic, lifelong, result in substantial functional limitations and require specialized care. Having a "disabled" license plate, for instance, does not automatically mean a person is eligible for the extra exemption.
NOTE: Children who are in special education programs due to learning disorders or behavioral disabilities are not eligible, nor are adults who are diagnosed as mentally ill, such as schizophrenics, unless they have other disabilities that meet the criteria listed on Form TC-40D, Disabled Exemption Verification.
To claim the extra personal exemption, the taxpayer must be able to legally claim the disabled individual as a dependent and have the verification form TC-40D certified by the required agency. Do not send the completed TC-40D with your tax return. However, you must keep the completed form with your records.
Baby Watch Early Intervention Program
Phone: (801) 584-8226 or 1-800-961-4226
State Office of Education
Phone: (801) 538-7587
State Division of Services for People with
Disabilities
Phone: (801) 538-4200
