At-Home Parent (code 01)

UC §59-10-1005

An at-home parent may claim a nonrefundable credit of $100 for each child 12 months old or younger on the last day of 2023. An at-home parent includes the:

  • biological mother or father,
  • stepmother or stepfather,
  • adoptive parents,
  • foster parents,
  • legal guardian, and
  • persons housing a child placed by a child-placing agency for legal adoption.

To qualify for the credit, all of the following conditions must be met:

  1. The child must be 12 months or younger on the last day of 2023;
  2. the at-home parent must provide full-time care in their residence;
  3. the child must be claimed as a dependent on the at-home parent’s return;
  4. the total of the at-home parent’s wages, tips and compensation listed on federal W-2 forms and the gross income on federal Schedule C, Profit or Loss from Business, line 7, must be $3,000 or less for the taxable year; and
  5. the federal adjusted gross income (TC-40, line 4) must be $50,000 or less.

Note: You may not carry forward or back any credit that is more than your tax liability.

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