State credits
Utah earned income tax credit
Utah introduced its credit in 2022. It is a fifth of the federal amount, usable only against Utah tax.
Utah and federal earned income credit calculator
Credits for tax year 2025, head of household, 1 qualifying child
$5,730
| Federal EITC | $2,942 |
| Utah Earned Income Tax Credit (nonrefundable) | $588 |
| Child tax credit, lowers your tax | $838 |
| Additional child tax credit, refundable | $1,362 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $4,328, nothing from $50,434.
Nonrefundable: worth only up to your Utah income tax. Enter that tax to see the usable amount.
Rules of the Utah creditThe Utah Earned Income Tax Credit equals 20% of the federal earned income credit and is nonrefundable: it reduces Utah income tax, but no more than the tax. It is claimed on Form TC-40A with code AM. A family with one child at the 2025 federal plateau computes $866, usable up to its Utah tax. The credit cannot exceed the Utah wages reported on the return. Utah's flat income tax starts at low incomes, but its taxpayer credit cancels most of the tax at those levels, so a household with a large federal credit often has little Utah tax to absorb the state credit. It matters most in the federal phase-out range. The State Tax Commission page lists the conditions, and the calculator above caps the credit at the tax you enter.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Utah credit in one table
| Name | Utah Earned Income Tax Credit |
| Form | Form TC-40A, code AM |
| Administered by | Utah State Tax Commission |
| Tax year 2025 | 20% of the federal credit, capped at Utah wages |
| Tax year 2026 | 20% of the federal credit, capped at Utah wages |
| Refundable | nonrefundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Why the usable part is smaller
For a single parent of one with $32,000 of wages, the federal credit is past its peak, and the Utah tax after the taxpayer credit is modest; the 20% credit offsets some or all of it. The Utah State Tax Commission explains how the credit interacts with the others.
Utah credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $77 | $342 | $402 | $452 |
| $10,000 | $130 | $682 | $802 | $902 |
| $15,000 | $62 | $866 | $1,202 | $1,352 |
| $20,000 | $0 | $866 | $1,430 | $1,609 |
| $25,000 | $0 | $812 | $1,360 | $1,539 |
| $30,000 | $0 | $652 | $1,149 | $1,328 |
| $40,000 | $0 | $333 | $728 | $907 |
| $50,000 | $0 | $13 | $307 | $486 |
| $60,000 | $0 | $0 | $0 | $64 |