Child tax credit in Utah
Varies
Does Utah Have a Child Tax Credit?
Short answer: Yes: $1,000 per qualifying child under 6 (must also qualify for the federal child tax credit). Reduced by $0.10 per dollar of modified AGI above $49,000 single/head of household, $61,000 joint, or $30,500 married filing separately (2026 thresholds). Nonrefundable; no carryforward.
HB 290 (2026) raised the phase-out thresholds from $43,000/$54,000/$27,000, retroactive to January 1, 2026. HB 106 (2025) expanded eligibility to all children under 6. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Utah
Varies
Individuals / Personal Taxes
Yes: $1,000 per qualifying child under 6 (must also qualify for the federal child tax credit). Reduced by $0.10 per dollar of modified AGI above $49,000 single/head of household, $61,000 joint, or $30,500 married filing separately (2026 thresholds). Nonrefundable; no carryforward.
Business justification
Yes: $1,000 per qualifying child under 6 (must also qualify for the federal child tax credit). Reduced by $0.10 per dollar of modified AGI above $49,000 single/head of household, $61,000 joint, or $30,500 married filing separately (2026 thresholds). Nonrefundable; no carryforward. HB 290 (2026) raised the phase-out thresholds from $43,000/$54,000/$27,000, retroactive to January 1, 2026. HB 106 (2025) expanded eligibility to all children under 6. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions