Utah § 59-10-1044 Nonrefundable earned income tax credit.

Utah Statutes

§ 59-10-1044 — Nonrefundable earned income tax credit.

Utah § 59-10-1044

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-10Nonrefundable Tax Credit Act

This text of Utah § 59-10-1044 (Nonrefundable earned income tax credit.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-1044 (2026).

Text

(1)As used in this section:

(1)(a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code.

(1)(b) "Qualifying claimant" means a resident or nonresident individual who:

(1)(b)(i) qualifies for and claims the federal earned income tax credit for the current taxable year; and

(1)(b)(ii) earns income in Utah that is reported on a W-2 form.

(2)Subject to Section 59-10-1002.2, a qualifying claimant may claim a nonrefundable earned income tax credit equal to the lesser of:

(2)(a) 20% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year; and

(2)(b) the total Utah wages reported on the qualifying claimant's W-2 form

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(1) As used in this section:

(1)(a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code.
(1)(b) "Qualifying claimant" means a resident or nonresident individual who:
(1)(b)(i) qualifies for and claims the federal earned income tax credit for the current taxable year; and
(1)(b)(ii) earns income in Utah that is reported on a W-2 form.
(2) Subject to Section 59-10-1002.2, a qualifying claimant may claim a nonrefundable earned income tax credit equal to the lesser of:

(2)(a) 20% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year; and
(2)(b) the total Utah wages reported on the qualifying claimant's W-2 form for the current taxable year.
(3) A qualifying claimant may not carry forward or carry back the amount of the earned income tax credit that exceeds the qualifying claimant's tax liability.