{"data":{"id":"us-ut/utah-code-59-10-1047","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1047","heading":"Nonrefundable child tax credit.","body":"(1) As used in this section:\n(a) \"Joint filing status\" means the same as that term is defined in Section 59-10-1018.\n(b) \"Head of household 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 federal individual income tax return 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) \"Qualifying child\" means an individual:\n(i) with respect to whom the claimant is allowed to claim a tax credit under Section 24, Internal Revenue Code, on the claimant's federal individual income tax return for the taxable year; and\n(ii) who is under six years old on the last day of the claimant's taxable year.\n(f) \"Single filing status\" means a single individual who files a single federal individual income tax return for the taxable year.\n(2) Subject to Section 59-10-1002.2, a claimant may claim a nonrefundable tax credit of $1,000 for each qualifying child.\n(3) A claimant may not carry forward or carry back the amount of the tax credit that exceeds the claimant's tax liability.\n(4) The tax credit allowed by Subsection (2) claimed on a return filed under this chapter shall be reduced by $.10 for each dollar by which modified adjusted gross income for purposes of the return exceeds:\n(a) for a federal individual income tax return that is allowed a married filing separately status, $30,500;\n(b) for a federal individual income tax return that is allowed a single filing status or head of household filing status, $49,000; and\n(c) for a federal individual income tax return that is allowed a joint filing status, $61,000.","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-S1047.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"e3a7ed8cab25bcb0af8a1c4369e726b3e857b76212e4c070e67448a449e37852","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1046","next":"us-ut/utah-code-59-10-1048"},"notice":"GroundRules: Original legal text. Not legal advice."}