Who can apply
The state instructions require a federal EITC claimed in the same year and Utah wages reported on a W-2.
What help is available
A qualifying credit reduces state tax liability under the TC-40A worksheet.
Documents to prepare
- Federal return showing EITC.
- W-2 showing Utah wages.
- State return and TC-40A worksheet.
How to get started
Check the filing-year instructions
Use TC-40A instructions.
Complete the worksheet
Use the federal credit and Utah wage entries.
Claim code AM
Enter the allowed credit in TC-40A Part 3 with the state return.
After applying
Save the return and worksheet. Follow Tax Commission notices if any entry needs clarification.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Is it refundable?
The state lists it as nonrefundable.
Can an unused amount carry forward?
The instructions say excess credit cannot be carried forward or back.
Is a federal credit alone sufficient?
Utah also requires qualifying Utah W-2 income.
Sources and review
Checked October 1, 2026 using Utah EITC worksheet and code AM. USA Assistance background guide. Program staff determine eligibility and available assistance.
Historical screenshots: source reference.