Utah § 59-10-1044 - Nonrefundable earned income tax credit.

Full text of Utah Utah Code § 59-10-1044 — Nonrefundable earned income tax credit., with citation guidance and answers to common questions.

§ 59-10-1044. Nonrefundable earned income tax credit.

Effective 5/3/2023
59-10-1044.  Nonrefundable earned income tax credit.
(1) As used in this section:
(a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code.
(b) "Qualifying claimant" means a resident or nonresident individual who:
(i) qualifies for and claims the federal earned income tax credit for the current taxable year; and
(ii) earns income in Utah that is reported on a W-2 form.
(2) Subject to Section 59-10-1002.2, a qualifying claimant may claim a nonrefundable earned income tax credit equal to the lesser of:
(a) 20% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year; and
(b) the total Utah wages reported on the qualifying claimant's W-2 form for the current taxable year.
(3) A qualifying claimant may not carry forward or carry back the amount of the earned income tax credit that exceeds the qualifying claimant's tax liability.


Amended by Chapter 459, 2023 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-1044

What does Utah Code § 59-10-1044 cover?

Section 59-10-1044 ("Nonrefundable earned income tax credit.") 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 § 59-10-1044?

A common citation format is "Utah Code § 59-10-1044" (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 § 59-10-1044 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.