{"data":{"id":"us-ut/utah-code-59-10-1044","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1044","heading":"Nonrefundable earned income tax credit.","body":"(1) As used in this section:\n(a) \"Federal earned income tax credit\" means the federal earned income tax credit described in Section 32, Internal Revenue Code.\n(b) \"Qualifying claimant\" means a resident or nonresident individual who:\n(i) qualifies for and claims the federal earned income tax credit for the current taxable year; and\n(ii) earns income in Utah that is reported on a W-2 form.\n(2) Subject to Section 59-10-1002.2, a qualifying claimant may claim a nonrefundable earned income tax credit equal to the lesser of:\n(a) 20% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year; and\n(b) the total Utah wages reported on the qualifying claimant's W-2 form for the current taxable year.\n(3) A qualifying claimant may not carry forward or carry back the amount of the earned income tax credit that exceeds the qualifying claimant's tax liability.","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-S1044.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"93949d141e2410af18fc034b78b5e9b7805d6d722f2d23baaea40352542e3c53","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1043","next":"us-ut/utah-code-59-10-1045"},"notice":"GroundRules: Original legal text. Not legal advice."}