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Tutoring Credit for Disabled Dependents

Utah Code §59-10-130

There is no form for this credit. Make sure you keep any documentation to support this credit.

The credit is equal to 25 percent, up to $100, of the costs paid by the taxpayer for tutoring each disabled dependent.

A disabled dependent is defined as a person who:

1. is disabled under Utah Code §53A-15-301,
2. attends a public or private kindergarten, elementary, or secondary school, and
3. is eligible to receive disability program monies under Utah Code §53A-17a-111.

Tutoring, for purposes of this credit means educational services approved by an individual education plan team and provided to a disabled dependent that supplements classroom instruction the disabled dependent receives at a public or private kindergarten, elementary, or secondary school in the state.

Tutoring does not include:

1. Purchases of instructional books and materials; or
2. Payments for attendance at extracurricular activities including sporting events, musical or dramatic events, speech activities, or driver education.

To claim a credit for tutoring a disabled dependent, calculate on TC-40S, Income Tax Supplemental Schedule, and claim on line 19 of TC-40.

Contact the Utah State Board of Education at (801) 538-7700 for additional information.