Tc-40 Forms And Instructions - Individual Income Tax Page 22
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3120
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 cannot result in a refund.
Credit (UC §59-10-1004)
Charitable contributions claimed on the federal
Claim any of the following nonapportionable nonrefundable
Schedule A cannot be claimed as a credit here.
credits that apply on TC-40A, Part 4 and attach it to your
Utah return.
Cash contributions made in 2012 to a qualifi ed Utah nonprofi t
rehabilitation sheltered workshop facility for persons with
On TC-40A, write the code and amount of each
disabilities are eligible for the credit. Check with the workshop
nonapportionable nonrefundable credit you are claiming.
to make sure they have a current Day Training Provider License
Enter the sum of these credits on line 26 of your TC-40. Each
or Day Support Provider Certifi cate issued by the Department
nonapportionable nonrefundable credit is explained below.
of Human Services. The credit is the lesser of $200 or 50%
Keep all related documents, including credit forms, with your
of the total cash contributions.
records. You may have to provide this information later to verify
There is no form for this credit. Keep all related documents
a credit claimed on your return.
with your records.
Codes for Nonapportionable Nonrefundable Credits,
The name of the qualifi ed workshop must be written on
TC-40A Part 4
01 At-Home Parent Tax Credit
TC-40A, Part 4 to claim the credit.
02 Qualifi ed Sheltered Workshop Cash Contribution Credit
Note: Any credit that is more than the tax liability may not be
05 Clean Fuel Vehicle Credit
carried back or forward.
06 Historic Preservation Credit
For more information contact:
07 Enterprise Zone Credit
Division of Services for People with Disabilities
08 Low-Income Housing Credit
195 N 1950 W
10 Recycling Market Development Zone Credit
Salt Lake City, UT 84116
12 Credit for Increasing Research Activities in Utah
801-538-4200
13 Carryover Credit for Machinery and Equipment Used
dspd.utah.gov
to Conduct Research
17 Credit for Income Tax Paid to Another State
(05) Clean Fuel Vehicle Credit
19 Live Organ Donation Expenses Credit
(UC §59-10-1009)
21 Renewable Residential Energy Systems Credit
This credit is available if: (1) you buy a new vehicle that meets
25 Combat Related Death Credit
air quality and fuel economy standards; (2) you buy a quali-
27 Veteran Employment Tax Credit
fi ed vehicle fueled by compressed natural gas; (3) you buy
(01) At-Home Parent Tax Credit
equipment to convert a vehicle to run on propane, natural gas,
(UC §59-10-1005)
electricity, or other approved fuel; and/or (4) you buy equipment
An at-home parent may claim a nonrefundable credit of $100
to convert a special mobile equipment engine to operate on
for each child 12 months old or younger on the last day of
propane, natural gas, electricity, or other approved fuel. The
2012. An at-home parent includes a:
credit may only be claimed once per vehicle. See instructions
on form TC-40V for more information.
• Biological mother or father,
• Stepmother or stepfather,
Complete form TC-40V, Clean Fuel Vehicle Tax Credit, with
• Adoptive parents,
the Division of Air Quality approval stamp, verifying the credit
• Foster parents,
is approved. Do not send form TC-40V with your return. Keep
• Legal guardian, or
the form and all related documents with your records.
• Individuals housing a child placed by a child-placing agency
Note: Any credit that is more than the tax liability may be carried
for legal adoption.
forward for the next fi ve years.
To qualify for the credit, all of the following conditions must be
For more information contact:
met:
Division of Air Quality
1. The child must be 12 months or younger on the last day
195 N 1950 W
of 2012;
PO Box 144820
2. The at-home parent must provide full-time care in their
Salt Lake City, UT 84114-4820
residence;
801-536-4000
3. The child must be claimed as a dependent on the at-home
cleanfuels.utah.gov/taxcredits/taxcreditsintro.htm
parent's return;
4. The total of the at-home parent’s wages, tips and compen-
(06) Historic Preservation Credit
sation listed on federal W-2 forms and the gross income
(UC §59-10-1006)
on federal Schedule C, Profi t or Loss from Business, line
The credit is for costs to restore any residential certifi ed
7, or Schedule C-EZ, Net Profi t from Business, line 1,
historic building.
must be $3,000 or less for the taxable year; and
Complete form TC-40H, Historic Preservation Tax Credit, with
5. The federal adjusted gross income shown on TC-40 line 4
the State Historic Preservation Offi ce certifi cation, verifying the
must be $50,000 or less.
credit is approved. Do not send form TC-40H with your return.
Note: Any credit that is more than the tax liability may not be
Keep the form and all related documents with your records.
carried back or forward.
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