Utah Election Campaign Fund
The Utah Election Campaign Fund allows taxpayers to contribute to political parties as part of their state income tax filing. This voluntary contribution is not deductible and does not reduce your tax liability or increase your refund.
Eligibility and Contribution Amount
- Taxpayers must have a Utah income tax liability of at least $2 (or $4 if married filing jointly) on line 27 plus line 30 of Form TC-40 to be eligible.
- Individuals may contribute $2 to any qualified political party listed in the Utah Code (UCA ยง59-10-1311).
- For joint returns, each spouse may contribute $2 to their respective chosen party.
Qualified Political Parties
Contributions can be made to the following parties (using the designated codes on Form TC-40, line 1):
- L = Libertarian
- M = Independent American
- R = Republican
- C = Constitution
- D = Democratic
- F = Utah Forward
- G = Green
How to Contribute
When filing your Utah state tax return using OLT (Online Taxes) software:
- Navigate to the "State" section in the left menu (or tap the three dots on mobile).
- Select "Start or Revisit Utah State."
- Under the "Payments" section, choose "Voluntary Gifts/Contributions."
- Follow the on-screen instructions to select your preferred political party and enter your contribution.
Important Notes
- The contribution is voluntary and does not affect your tax refund or liability.
- If you filed Form 1040 or 1040-SR federally, use the same filing status code for Utah (e.g., "1" for Single if filing 1040NR).
- Enter "N" if you do not wish to make a contribution.
Source:
TC-40 Forms and Instructions
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions before filing.