Adoption Tax Credit

In 2023, Utah passed the Adoption Tax Credit. If you think you may be eligible (see below), follow these steps to apply.

To qualify, you need to apply for and receive a certification from our department. Create an account or log in to your Utah ID.

We are required to verify:

If your adoption was finalized during the taxable year you are applying for. You can’t apply for certification until Jan. 1 of the year following the year your adoption was finalized.
If you or your spouse received public assistance from any of the programs managed by Workforce Services.

If approved, we will email a copy of your certification to you and the Utah State Tax Commission. Keep this certification with your other tax records.
If we don’t approve your certification, you will receive an email explanation why your application was denied.
Please note, even if we approve your certification, the final decision regarding eligibility for the Adoption Tax Credit will be made by the Utah State Tax Commission.

You may be eligible if:

You and your spouse (if married) finalized the adoption for a child who is younger than 18
The adoption was finalized during the taxable year you are applying for
Your adjusted gross income on your federal tax return is:
- Less than $110,000, if filing jointly with your spouse
- Less than $55,000, if filing other than jointly

You or your spouse (if married) received public assistance during the year your adoption was finalized. View the list below of public assistance benefits that make you ineligible
The adoption was paid for or reimbursed by an employer or state assistance program
You adopted the biological child of your spouse
The adopted child was not a U.S. citizen or resident of the U.S. when you started the adoption process
You spent money on adoption expenses that were in violation of federal or state laws
Your adoption was related to a surrogate parenting arrangement