R865.  Tax Commission, Auditing.

R865-9I.  Income Tax.

R865-9I-39. Subtraction from Federal Taxable Income for a Handicapped Child or Adult Pursuant to Utah Code Ann. Sections 59-10-114 and 59-10-501.

            A.  A taxpayer that claims the deduction from income for handicapped children and handicapped adults allowed under Section 59-10-114 shall complete form TC-40D, Disabled Exemption Verification, as evidence that the taxpayer qualifies for the deduction.

            B.  The form described under A. shall be:

            1.  completed for each year for which the taxpayer claims the deduction; and

            2.  retained by the taxpayer.

 

 

KEY:  historic preservation, income tax, tax returns, enterprise

 

59-10-114

59-10-501

 

 

Effective:  6/10/03