Refundable Adoption Expenses Credit (code ME)

(UC §59-10-1114)

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

To qualify for this refundable credit, your adjusted gross income must be less than:

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

If your income is greater than these limits, see the nonrefundable adoption expenses credit (code AS).

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.  if married, you and your spouse did not file a joint federal tax return; or
  4. you are adopting your spouse’s child or your spouse is adopting yours.

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

Department of Workforce Services
infodisclosure@utah.gov
Phone: 801-526-9603
Fax: 801-526-9244
jobs.utah.gov/adoptioncredit