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At-Home Parent Tax Credit

Utah Code §59-10-108.1

An at-home parent may claim a nonrefundable credit of $100 for each child who is not more than 12 months old on the last day of the taxable year for which the credit is claimed. For purposes of this credit, "at-home parent" includes:

• Biological mother or father,
• Stepmother or stepfather,
• Adoptive parents,
• Foster parents,
• Legal guardian, or
• Individuals in whose home the child is placed by a child-placing agency for the purpose of legal adoption.

To qualify for the credit the following criteria must be met:

1. The child must be 12 months or younger on the last day of the taxable year for which the credit is claimed.
2. The at-home parent must provide full-time care in the at-home parent's residence.
3. The child must be claimed as a dependent by the at-home parent.
4. The sum of the at-home parent's total wages, tips and compensation listed on federal W-2 forms and the gross income on federal Schedule C, Profit or Loss From a Business, line7 must be $3,000 or less for the taxable year.
5. If the at-home parent files a joint return with another taxpayer, the federal adjusted gross income of both taxpayers must be $50,000 or less.

To claim the at-home parent credit, complete Part 3 of TC-40S, Income Tax Supplemental Schedule, and transfer the credit to line 19 of the TC-40.