Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 22
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Part 4 - Nonapportionable Nonrefundable
There is no form for this credit. Keep all related documents
with your records.
Credits
Nonapportionable nonrefundable credits can reduce your
(02) Qualifi ed Sheltered Workshop Cash Contribution
income tax to zero, but any credit greater than the tax will not
Credit (UC §59-10-1004)
be refunded.
Charitable contributions claimed on the federal
Schedule A cannot be claimed as a credit here.
Claim any of the following nonapportionable nonrefundable
credits that apply on TC-40A, Part 4 and attach it to your
Cash contributions made during the taxable year to a qualifi ed
Utah return.
Utah nonprofi t rehabilitation sheltered workshop facility for
persons with disabilities are eligible for the credit. Check with
On TC-40A, write the code and amount of each
the workshop to make sure they have a current Day Training
nonapportionable nonrefundable credit you are claiming.
Provider License or Day Support Provider Certifi cate issued
Enter the sum of these credits on line 26 of your TC-40. Each
by the Department of Human Services. The credit is the lesser
nonapportionable nonrefundable credit is explained below.
of $200 or 50% of the total cash contributions.
Keep all related documents, including credit forms, with your
There is no form for this credit. Keep all related documents
records. You may have to provide this information later to verify
with your records.
a credit claimed on your return.
The name of the qualifi ed workshop must be written on
Codes for Nonapportionable Nonrefundable Credits,
TC-40A Part 4
TC-40A, Part 4 to claim the credit.
01 At-Home Parent Tax Credit
Note: Any credit that is more than the tax liability may not be
02 Qualifi ed Sheltered Workshop Cash Contribution Credit
carried back or forward.
05 Clean Fuel Vehicle Credit
For more information contact:
06 Historic Preservation Credit
Division of Services for People with Disabilities
07 Enterprise Zone Credit
195 N 1950 W
08 Low-Income Housing Credit
Salt Lake City, UT 84116
10 Recycling Market Development Zone Credit
801-538-4200
12 Credit for Increasing Research Activities in Utah
dspd.utah.gov
13 Carryover Credit for Machinery and Equipment Used
to Conduct Research
(05) Clean Fuel Vehicle Credit
17 Credit for Income Tax Paid to Another State
(UC §59-10-1009)
19 Live Organ Donation Expenses Credit
This credit is available if: (1) you buy a new vehicle that meets
21 Renewable Residential Energy Systems Credit
air quality and fuel economy standards; (2) you buy a quali-
25 Combat Related Death Credit
fi ed vehicle fueled by compressed natural gas; (3) you buy
27 Veteran Employment Tax Credit
equipment to convert a vehicle to run on propane, natural gas,
(01) At-Home Parent Tax Credit
electricity, or other approved fuel; and/or (4) you buy equipment
(UC §59-10-1005)
to convert a special mobile equipment engine to operate on
An at-home parent may claim a nonrefundable credit of $100
propane, natural gas, electricity, or other approved fuel. The
for each child 12 months old or younger on the last day of
credit may only be claimed once per vehicle. See instructions
2013. An at-home parent includes a:
on form TC-40V for more information.
• Biological mother or father,
Complete form TC-40V, Clean Fuel Vehicle Tax Credit, with
• Stepmother or stepfather,
the Division of Air Quality approval stamp, verifying the credit
• Adoptive parents,
is approved. Do not send form TC-40V with your return. Keep
• Foster parents,
the form and all related documents with your records.
• Legal guardian, or
Note: Any credit that is more than the tax liability may be carried
• Individuals housing a child placed by a child-placing agency
forward for the next fi ve years.
for legal adoption.
For more information contact:
To qualify for the credit, all of the following conditions must be
Division of Air Quality
met:
195 N 1950 W
1. The child must be 12 months or younger on the last day
PO Box 144820
of 2013;
Salt Lake City, UT 84114-4820
2. The at-home parent must provide full-time care in their
801-536-4000
residence;
cleanfuels.utah.gov/taxcredits/taxcreditsintro.htm
3. The child must be claimed as a dependent on the at-home
parent's return;
(06) Historic Preservation Credit
4. The total of the at-home parent’s wages, tips and compen-
(UC §59-10-1006)
sation listed on federal W-2 forms and the gross income
The credit is for costs to restore any residential certifi ed
on federal Schedule C, Profi t or Loss from Business, line
historic building.
7, or Schedule C-EZ, Net Profi t from Business, line 1,
Complete form TC-40H, Historic Preservation Tax Credit, with
must be $3,000 or less for the taxable year; and
the State Historic Preservation Offi ce certifi cation, verifying the
5. The federal adjusted gross income shown on TC-40 line 4
credit is approved. Do not send form TC-40H with your return.
must be $50,000 or less.
Keep the form and all related documents with your records.
Note: Any credit that is more than the tax liability may not be
carried back or forward.
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