Utah Qualified Sheltered Workshop Cash Contribution Credit
The Utah Qualified Sheltered Workshop Cash Contribution Credit allows taxpayers to claim a credit for cash contributions made during the tax year to a qualified Utah nonprofit rehabilitation sheltered workshop facility for persons with disabilities.
Eligibility Criteria
- Contributions must be made to a nonprofit sheltered workshop facility in Utah.
- The facility must hold a current Day Training Provider License or Day Support Provider Certificate issued by the Utah Department of Human Services.
- Charitable contributions claimed on federal Schedule A cannot be claimed as a credit here.
Credit Amount
The credit is the lesser of:
- $200, or
- 50% of the total cash contributions made during the tax year.
Important Notes
- There is no separate form for this credit. Keep all related documents with your tax records.
- The credit is nonrefundable and cannot exceed your Utah state tax liability.
- Contributions must be made during the tax year for which you are claiming the credit.
How to Claim the Credit
To claim this credit, complete TC-40A, Part 4, and enter the credit using code 02 (Qualified sheltered workshop cash contribution credit) on Line 26 of Form TC-40.
Source:
TC-40 Forms and Instructions
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions.