Utah § 59-10-1005 - Tax credit for at-home parent.
Full text of Utah Utah Code § 59-10-1005 — Tax credit for at-home parent., with citation guidance and answers to common questions.
§ 59-10-1005. Tax credit for at-home parent.
Effective 5/6/2026 59-10-1005.
Tax credit for at-home parent.
(1)
As used in this section:
(a)
"At-home parent" means a parent:
(i)
who provides full-time care at the parent's residence for one or more of the parent's own qualifying children;
(ii)
who claims the qualifying child as a dependent on the parent's individual income tax return for the taxable year for which the parent claims the credit; and
(iii)
if the sum of the following amounts are $3,000 or less for the taxable year for which the parent claims the credit:
(A)
the total wages, tips, and other compensation listed on all of the parent's federal Forms W-2; and
(B)
the gross income listed on the parent's federal Form 1040 Schedule C, Profit or Loss From Business.
(b)
"Parent" means an individual who:
(i)
has a parent-child relationship, as defined in Section 81-5-102, with a qualifying child;
(ii)
is the stepfather or stepmother of a qualifying child;
(iii)
has a qualifying child placed in the individual's home:
(A)
by a child-placing agency, as defined in Section 26B-2-101; and
(B)
for the purpose of legally adopting the child;
(iv)
is a foster parent of a qualifying child; or
(v)
is a legal guardian of a qualifying child.
(c)
"Qualifying child" means a child who is no more than 12 months of age on the last day of the taxable year for which the tax credit is claimed.
(2)
For a taxable year beginning on or after January 1, 2000, a claimant may claim on the claimant's individual income tax return a nonrefundable tax credit of $100 for each qualifying child if:
(a)
the claimant or another claimant filing a joint individual income tax return with the claimant is an at-home parent; and
(b)
the adjusted gross income of all of the claimants filing the individual income tax return is less than or equal to $50,000.
(3)
A claimant may not carry forward or carry back a tax credit authorized by this section.
(4)
(a)
In accordance with any rules prescribed by the commission under Subsection (4)(b), the Division of Finance shall transfer at least annually from the General Fund into the Income Tax Fund the aggregate amount of all tax credits claimed under this section.
Frequently Asked Questions About Utah § 59-10-1005
What does Utah Code § 59-10-1005 cover?
Section 59-10-1005 ("Tax credit for at-home parent.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-10-1005?
A common citation format is "Utah Code § 59-10-1005" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-10-1005 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
