Utah Nonapportionable Nonrefundable Credits – TC-40A Part 4
Nonapportionable nonrefundable credits in Utah are tax benefits that reduce your Utah income tax liability to zero, but any excess credit beyond your tax liability cannot be refunded. These credits are reported on TC-40A, Part 4 and must be attached to your Utah individual income tax return (Form TC-40).
Eligible Credits for TC-40A Part 4
The following credits are considered nonapportionable and nonrefundable under Utah tax law. You must complete TC-40A, Part 4 to claim any of these:
- At-home parent credit (Code 01)
- Qualified sheltered workshop cash contribution credit (Code 02)
- Historic preservation credit (Code 06)
- Credit for increasing research activities in Utah (Code 12)
- Credit for income tax paid to another state (Code 17)
- Live organ donation expenses credit (Code 19)
- Renewable residential energy systems credit (Code 21)
- Combat related death credit (Code 25)
- Veteran employment credit (Code 27)
- Employing persons who are homeless credit (Code 28)
Important Notes on Claiming Credits
- Credits listed in TC-40A Part 4 can only reduce your Utah income tax to zero. Any remaining credit amount is not refunded.
- You may carry forward any unused credit for up to five years, provided it exceeds your current tax liability.
- No separate form is required for most of these credits, except for the Live Organ Donation Expenses Credit, which requires Form TC-40T. However, you do not send Form TC-40T with your return — keep it with your records for potential audit requests.
- For the Credit for Income Tax Paid to Another State (Code 17), you must complete and attach Form TC-40S. If you paid taxes to multiple states, calculate each separately and sum the credits.
- Charitable contributions claimed on federal Schedule A cannot be claimed as a credit on TC-40A, Part 4.
How to Report on TC-40A Part 4
To claim any of the above credits:
- Complete TC-40A, Part 4 by entering the appropriate code and amount for each credit you qualify for.
- Total the amounts and carry the total to Line 26 of Form TC-40.
- Attach TC-40A to your return when filing.
Note: Always keep supporting documents with your tax records. The Utah Tax Commission may request them upon audit or review.
Source:
TC-40 Forms and Instructions
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions before filing.