Utah Child Tax Credit

A Utah Child Tax Credit can only be claimed for dependents who qualify for the Federal Child Tax Credit under IRC 24.
A qualified dependent for the Utah Child Tax Credit needs to be a dependent on the last day of the tax year, for at least 1 year, and for no more than 3 years.
The following are the Income Thresholds for the Utah Child Tax Credit:
Married Filing Separately - $27,000
Married Filing Joint - $54,000
Single - $43,000
Qualifying surviving spouse or head of household - $43,000
Married Filing federal return 1040NR - $27,000
Utah Child Tax Credit is an Apportionable Nonrefundable Credit.
Utah Child Tax Credit populates on Utah Form TC-40A, Part 3, as
code AT
.
You can't carry forward or back the Utah Child Tax credit that's more than your tax liability.
Refer to the Form TC-40 instructions for more detail.

Utah child credit in UltraTax CS

There is no additional data entry required to claim the Utah Child Tax Credit.
Enter dependent's information on
U.S.
General
1040
Dependents and General
in the Dependent information section.
UltraTax CS will automatically calculate the Utah Child Tax Credit based on the previously listed requirements (Qualifies for Federal Child Tax Credit, Age, Income etc.)
See the newly added
Utah Child Tax Credit worksheet
for the calculation of Code AT credit.