Employing Persons Who Are Homeless (code 28)

UC §59-10-1032

You may claim a tax credit of up to $2,000 for hiring a person who is homeless. To claim this, you must receive a tax credit certificate from the Department of Workforce Services. A homeless person is someone whose primary nighttime residence is a permanent housing, permanent supportive, or transitional facility.

Do not send the certificate with your return. Keep the certificate and all related documents with your records.

Note: Any credit that is more than the tax liability may be carried forward for the next five years.

For more information, contact

Department of Workforce Services
140 E 300 S
P.O. Box 45249
Salt Lake City, UT 84145-0249