{"data":{"id":"us-ut/utah-code-59-10-1042","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1042","heading":"Nonrefundable tax credit for social security benefits.","body":"(1) As used in this section:\n(a) \"Head of household filing status\" means the same as that term is defined in Section 59-10-1018.\n(b) \"Joint filing status\" means the same as that term is defined in Section 59-10-1018.\n(c) \"Married filing separately status\" means a married individual who:\n(i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and\n(ii) files a single federal individual income tax return for the taxable year.\n(d) \"Modified adjusted gross income\" means the sum of the following for a claimant or, if the claimant's return under this chapter is allowed a joint filing status, the claimant and the claimant's spouse:\n(i) adjusted gross income for the taxable year for which a tax credit is claimed under this section;\n(ii) any interest income that is not included in adjusted gross income for the taxable year described in Subsection (1)(d)(i); and\n(iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(d)(i).\n(e) \"Single filing status\" means a single individual who files a single federal individual income tax return for the taxable year.\n(f) \"Social security benefit\" means an amount received by a claimant as a monthly benefit in accordance with the Social Security Act, 42 U.S.C. Sec. 401 et seq.\n(2) Except as provided in Section 59-10-1002.2 and Subsections (3) and (4), each claimant on a return that receives a social security benefit may claim a nonrefundable tax credit against taxes otherwise due under this part equal to the product of:\n(a) the percentage listed in Subsection 59-10-104(2); and\n(b) the claimant's social security benefit that is included in the claimant's state taxable income for the taxable year.\n(3) A claimant may not:\n(a) carry forward or carry back the amount of a tax credit under this section that exceeds the claimant's tax liability for the taxable year; or\n(b) claim a tax credit under this section for a taxable year if a tax credit under Section 59-10-1019 is claimed on the claimant's return for the same taxable year.\n(4) The tax credit allowed by Subsection (2) claimed on a return filed under this part shall be reduced by $.025 for each dollar by which modified adjusted gross income for purposes of the return exceeds:\n(a) for a return filed under this chapter that is allowed a married filing separately status, $45,000;\n(b) for a return filed under this chapter that is allowed a single filing status, $54,000;\n(c) for a return filed under this chapter that is allowed a head of household filing status, $90,000; or\n(d) for a return filed under this chapter that is allowed a joint filing status, $90,000.\n(5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules governing the calculation and method for claiming the tax credit described in 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-S1042.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"94524ca7a397c1572aab5a538ccd6942996b36d5cdeb25380d43a2ab111bce75","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1041","next":"us-ut/utah-code-59-10-1043"},"notice":"GroundRules: Original legal text. Not legal advice."}