Employing Persons Who Are Homeless (code 28)
You may claim a credit for hiring a homeless person if you receive a credit certificate from the Department of Workforce Services.
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