Child Tax Credit (AT)

(UC §59-10-1047)
You may claim a credit for any child who:

  1. qualifies for the federal child tax credit under IRC 24, and
  2. was, on the last day of 2024, at least one year and no more than three years old.

 

Child Tax Credit Worksheet

1. Enter the number of children who qualify for the federal tax credit (IRC 24) and who were between the ages of 1 and 3 on the last day of 2024   
2. Multiply line 1 by $1,000  
3. Enter the amount from TC-40, line 6 (Total Income)  
4. Enter municipal bond interest from TC-40, Schedule A, Part 1, code 57  
5. Line 3 minus line 4  
6. Enter tax exempt interest from federal form 1040 or 1040-SR, line 2a  
7. Modified Adjusted Gross Income (Add lines 5 and 6)  
8.

Enter:

  1. Married filing separately: $27,000
  2. Married filing federal return 1040NR: $27,000
  3. Married filing joint: $54,000
  4. Single: $43,000
  5. Qualifying surviving spouse or head of household: $43,000
  
9. Line 7 minus line 8 (not less than zero)  
10. Multiply line 9 by 0.10  
11.

Child Tax Credit : Line 2 minus line 10 (not less than zero)
Enter this amount on TC-40A, Part 3, using code AT.

  

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

 

This website is provided for general guidance only. It does not contain all tax laws or rules.

For security reasons, TAP and other e-services are not available in most countries outside the United States.
Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

Background image: Silver Lake, Big Cottonwood Canyon, by Colton Matheson

Translate »