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.
Create an Account
To qualify, you need to apply for and receive a certification from our department. Create an account or log in to your Utah ID.
Complete the Application
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.
Receive the Decision
- 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 are NOT eligible if:
- 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
You are not eligible for the Adoption Tax Credit if you or your spouse (if married) received assistance from any of the following programs:
- The programs outlined in the Employment Support Act:
- Family Employment Program (FEP)
- Family Employment Program Two Parent (FEPTP)
- General Assistance (GA)
- Child Care Assistance (CC)
- Emergency Assistance (EA)
- Adoption Assistance Program (AA)
- Activities funded with TANF monies
- Children's Health Insurance Program (CHIP)
- Supplemental Nutrition Assistance Program (SNAP)
- Women, Infants and Children (WIC)
- Federal Social Security Act
- Housing Assistance