{"data":{"id":"us-ut/utah-code-59-10-1002.2","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1002.2","heading":"Apportionment of tax credits.","body":"(1) A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section 59-10-1017, 59-10-1018, 59-10-1019, 59-10-1022, 59-10-1023, 59-10-1024, 59-10-1028, 59-10-1042, 59-10-1043, 59-10-1044, 59-10-1046, 59-10-1047, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to:\n(a) for a nonresident individual, the product of:\n(i) the state income tax percentage for the nonresident individual; and\n(ii) the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or\n(b) for a part-year resident individual, the product of:\n(i) the state income tax percentage for the part-year resident individual; and\n(ii) the amount of the tax credit that the part-year resident individual would have been allowed to claim but for the apportionment requirements of this section.\n(2) A nonresident estate or trust that claims a tax credit in accordance with Section 59-10-1017, 59-10-1020, 59-10-1022, 59-10-1024, 59-10-1028, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to the product of:\n(a) the state income tax percentage for the nonresident estate or trust; and\n(b) the amount of the tax credit that the nonresident estate or trust would have been allowed to claim but for the apportionment requirements of this section.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-10 Nonrefundable Tax Credit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1002.2.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"71912bf5e80546e84690f915fec57361ed280c6f9baa5f70045f85c03e33502f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1002.1","next":"us-ut/utah-code-59-10-1003"},"notice":"GroundRules: Original legal text. Not legal advice."}