Apportionable Nonrefundable Credits
Apportionable nonrefundable credits can reduce your income tax to zero, but any credit greater than the tax will not be refunded.
Enter the following apportionable nonrefundable credits (credits that must be apportioned for nonresidents and part-year residents) that apply. Attach TC-40A to your return.
Write the code and amount of each apportionable nonrefundable credit in Part 3. Add the amounts and carry the total to TC-40, line 24.
Codes for Apportionable Nonrefundable Credits, TC-40A Part 3
- 04 – Capital gain transactions credit
- 18 – Retirement credit
- 20 – Utah my529 credit
- 23 – Health benefit plan credit
- 26 – Gold and silver coin sale credit
- AH – Social Security benefits credit
- AJ – Military retirement credit
- AM – Earned income tax credit
- AS – Nonrefundable adoption expenses credit
- AT – Child Tax Credit
Keep all related documents with your records. You may have to provide this information later to prove a credit claimed on your return.
Nonapportionable Nonrefundable Credits
Nonapportionable nonrefundable credits can reduce your income tax to zero, but any credit greater than your tax liability will not be refunded.
Enter the following nonapportionable nonrefundable credits that apply. Attach TC-40A to your return.
Write the code and amount of each nonapportionable nonrefundable credit in Part 4. Total the amounts and carry the total to TC-40, line 26.
Codes for Nonapportionable Nonrefundable Credits, TC-40A Part 4
- 01 – At-home parent credit
- 02 – Qualified sheltered workshop cash contribution credit
- 06 – Historic preservation credit
- 12 – Credit for increasing research activities in Utah
- 13 – Carryforward of credit for machinery and equipment used to conduct research
- 17 – Credit for income tax paid to another state
- 19 – Live organ donation expenses credit
- 21 – Renewable residential energy systems credit
- 25 – Combat related death credit
- 27 – Veteran employment credit
- 28 – Employing persons who are homeless credit
- 63 – Achieving a Better Life Experience (ABLE) program credit
- AA – Military survivor benefits credit
- AG – Carson Smith Opportunity Scholarship Program credit
- AP – Pass-through entity taxpayer income tax credit
Keep all related documents, including credit forms, with your records.You may have to provide this information later to verify a credit claimed on your return.