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Circuit Breaker – Renter Refund

What is Circuit Breaker – Renter Refund?

Utah code provides general relief to qualifying senior citizens, or a surviving spouse, who have income below statutorily mandated levels. The renter refund applies to both renters and manufactured homeowners who rent lots.

Note: Homeowners may apply for relief through the county where the property is located. For more information, see Circuit Breaker – Low Income Abatement and Homeowner’s Tax Credit.

Who qualifies for Circuit Breaker?

To qualify for property tax relief under this program, the following guidelines apply:

  • The applicant must be 66 years of age as of December 31st of the year for which they are applying.
  • A widow or widower of any age may qualify.
  • The applicant must furnish their own financial support for the year and cannot be claimed as a dependent on someone else's tax return.
  • The applicant must have resided in the state of Utah for the entire calendar year.
  • An application must be completed and signed each year, using one of the following two methods:
  • The annual household income cannot exceed the amount specified by the legislature. Note: this amount changes each year.
  • The applicant must include all rent that has been paid.
  • The applicant must apply in person at one of our offices if they qualify under 8.U.S.C 1641 and are in the U.S. lawfully. The applicant must provide proof of I-94 and/or Alien Registration Number.

When and how can I apply for Circuit Breaker?

The quickest way to apply and receive your refund is to use our online Taxpayer Access Point (TAP) system. This method provides much faster processing and will speed up your refund. This system is available mid-April through December 31 each year.

If you applied and received a Circuit Breaker Refund last year, you will be sent a new application for the current year approximately the first week in April. Applications must be submitted before December 31 and can be submitted by mail, by fax, or in person. Be sure ALL fields and Schedule W are complete.

If you did not receive a refund last year, Form TC-90CB, Renter Refund Application will be available on our website about mid-April. Applications must be submitted before December 31 and can be submitted by mail, by fax, or in person. Be sure ALL fields and Schedule W are complete.

Where do I submit a Circuit Breaker application?

For faster processing, use our online Taxpayer Access Point (TAP) system to complete and submit your application.

Submit by Mail or Fax

Utah State Tax Commission
210 N 1950 W
Salt Lake City UT 84134
Fax number 801-297-7574

Submit in Person

Submitting a paper application in person won't speed up your refund. Taxpayer Access Point is the quickest method. If you still want to submit your application in person, please go to one of the following offices.

Please note that resident aliens who qualify under 8.U.S.C 1641 and are in the U.S. lawfully must apply in person at one of these offices, and provide proof of I-94 and/or Alien Registration Number.

Salt Lake City Office
Utah State Tax Commission
210 N 1950 W
Salt Lake City UT 84134

Ogden Office
Utah State Tax Commission
2540 Washington Blvd, 6th Floor
Ogden UT 84401

Provo Office
Utah State Tax Commission
150 E Center #1300
Provo UT 84606

Washington County Office
Utah State Tax Commission
100 S 5300 W
Hurricane UT 84737

Additional Questions

Please call 801-297-6254 to speak with a Circuit Breaker processing agent.

The following offices may also be available to assist with completing applications:

CountyOffice
Box Elder Bear River Area Agency on Aging 435-752-7242
Cache Bear River Area Agency on Aging 435-752-7242
Carbon Southeastern Utah AAA 435-637-4268 ext 412
Daggett Uintah Basin Area Agency on Aging 435-722-4518
Davis Davis County Aging Services 801-525-5050
Duchesne Uintah Basin Area Agency on Aging 435-722-4518
Emery Southeastern Utah AAA 435-637-4268 ext 412
Garfield Aging Department 435-826-4317
Grand Southeastern Utah AAA 435-637-4268 ext 412
Iron Iron County Council on Aging 435-477-8010
Juab Six Counties Aging Services 435-893-0725
Kane Kanab Area Sr Center 435-644-5250 Long Valley Sr Center 435-648-2508
Millard Six Counties Aging Services 435-893-0725
Morgan Weber Area Agency on Aging 801-625-3770
Piute Six Counties Aging Services 435-893-0725
Rich Bear River Area Agency on Aging 435-752-7242
Salt Lake Salt Lake County Aging Services 385 468-3200
Sanpete Six Counties Aging Services 435-893-0725
Sevier Six Counties Aging Services 435-893-0725
Summit Mountainland Dept. of Aging and Family Service 801-229-3858
Utah Mountainland Dept. of Aging and Family Service 801-229-3858
Wasatch Mountainland Dept. of Aging and Family Service 801-229-3858
Washington Washington County Aging Services 435-634-5712
Wayne Six Counties Aging Services 435-893-0725
Weber Weber Area Agency on Aging 801-625-3770