Nonrefundable adoption expenses credit (code AS)

(UC §59-10-1046)

You may claim a nonrefundable credit of up to $3,500 for expenses related to an adoption finalized during the tax year.

To qualify for this nonrefundable credit, your adjusted gross income must be:

  • at least $55,000 but less than $110,000 if your filing status is married filing jointly; or
  • at least $27,500 but less than $55,000 if your filing status is single, head of household or qualifying surviving spouse.

If your income is less than the minimum amount for this credit, see the refundable adoption expenses credit (code ME).


You do NOT qualify for an adoption expenses tax credit if:

  1. you received any state or federal assistance during the taxable year;
  2. you claimed the same expenses as a federal tax credit under 26 USC Sec. 23;
  3. you are married but you and your spouse did not file a joint federal tax return; or
    you are adopting your spouse’s child or your spouse is adopting yours.

Note: You may carry forward for the next three years any credit that is more than your tax liability.

For more information and to apply for this credit, contact:

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

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