Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 26
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Part 5 - Refundable Credits
(41) Special Needs Adoption Credit
(UC §59-10-1104)
Claim the following refundable credits that apply on TC-40A,
You may claim a refundable credit of $1,000 for a special needs
Part 5 and attach it to your Utah return.
child you adopt for whom the adoption order was issued by
On TC-40A, write the code and amount of each credit you
a court of competent jurisdiction in Utah or another state, or
are claiming. Enter the sum of these credits being claimed on
a foreign country. You must be a resident of the State of Utah
line 38 of your Utah TC-40. Each refundable credit is explained
on the date the order is issued. If the adoption is made by a
below.
foreign country, the adoption must be registered in accordance
with UC Section 78B-6-142.
Keep all related documents, including credit forms, with your
records. You may have to provide this information later to verify
To claim this credit, the child must meet one of the following
a credit claimed on your return.
conditions: (1) be fi ve years of age or older; (2) be under the
age of 18 with a physical, emotional, or mental disability; or
Codes for Refundable Credits, TC-40A Part 5
(3) be part of a sibling group (two or more persons) placed
39 Renewable Commercial Energy Systems Tax Credit
together for adoption.
40 Targeted Business Tax Credit
41 Special Needs Adoption Credit
The credit may not exceed $1,000 per taxable year, regardless
47 Agricultural Off-highway Gas/Undyed Diesel Credit
of the number of qualifying special needs children adopted
48 Farm Operation Hand Tools Credit
during the year.
(39) Renewable Commercial Energy Systems Tax Credit
If the adoption order is issued by a court in Utah or another
(UC §59-10-1106)
state, the credit may only be claimed the year the adoption
This credit is for reasonable costs, including installation, of
order becomes fi nal. If the adoption order is issued by a foreign
a commercial energy system that is an active solar system,
country, the credit may only be claimed the year a court of
a direct-use geothermal system, a geothermal heat-pump
competent jurisdiction in Utah orders the state registrar to fi le
system, a hydro-energy system, or a passive solar system.
the adoption order issued by the foreign country.
Credit is also allowed for a commercial system that uses wind,
There is no form for this credit. Keep all related documents
geothermal electricity, or biomass equipment.
with your records.
Get form TC-40E, Renewable Residential and Commercial
(47) Agricultural Off-highway Gas/Undyed Diesel Credit
Energy Systems Tax Credits, from the Utah Offi ce of Energy
(UC §59-13-202)
Development with their certifi cation stamp, verifying the credit
You may claim a credit of 24.5 cents per gallon for motor fuel
is approved and showing the amount of the approved credit.
and undyed diesel fuel bought in Utah to operate stationary
Do not send this form with your return. Keep the form and all
farm engines and self-propelled farm machinery used solely
related documents with your records.
for commercial nonhighway agricultural use if the fuel was
taxed at the time it was bought. This does not include (but is
For more information contact:
not limited to) the following: golf courses, horse racing, boat
Utah Offi ce of Energy Development (OED)
operations, highway seeding, vehicles registered for highway
195 N 1950 W, 2nd Floor
use, hobbies, personal farming, etc.
Box 144845
Salt Lake City, UT 84114-4845
Credit calculation: Gallons _______ x .245 = Credit _________
801-538-8718
There is no form for this credit. Keep all related documents
energy.utah.gov
with your records.
(40) Targeted Business Tax Credit
(48) Farm Operation Hand Tools Credit
(UC §63M-1-504)
(UC §59-10-1105)
You may not claim this credit the same year you claim
This credit is for sales and use tax paid on hand tools
the enterprise zone tax credit (nonapportionable
purchased and used or consumed primarily and directly in
nonrefundable credit, code 07) or the recycling market
a farming operation in Utah. The credit only applies if the
development zone tax credit (nonapportionable nonre-
purchase price of a tool is more than $250.
fundable credit, code 10).
There is no form for this credit. Keep all related documents
A credit is available to businesses providing a community
with your records.
investment project as defi ned in UC §§63M-1-501 through
63M-1-503. Get a certifi ed copy of form TC-40TB, Targeted
Business Tax Credit. Keep this form and all related documents
with your records.
For more information contact:
Governor's Offi ce of Economic Development
60 E South Temple, 3rd Floor
PO Box 146950
Salt Lake City, UT 84114-6950
801-538-8804
business.utah.gov/incentives/enterprise_zones
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