Charitable contributions claimed on the federal Schedule A cannot be claimed as a credit here.
Cash contributions made during the taxable year to a qualified Utah nonprofit rehabilitation sheltered workshop facility for persons with disabilities are eligible for the credit. Check with the workshop to make sure they have a current Day Training Provider License or Day Support Provider Certificate issued by the Department of Human Services. The credit is the lesser of $200 or 50 percent of the total cash contributions.
There is no form for this credit. Keep all related documents with your records.
You must enter the name of the qualified workshop on TC-40A, Part 4 to claim the credit.
Note: You may not carry forward or back any credit that is more than your tax liability
For more information contact:
Division of Services for People with Disabilities
195 North 1950 West
Salt Lake City, UT 84116