On your Utah return, your exemption amount is used in the calculation of the Taxpayer Tax Credit.
Enter a "1" on line 2a if you claim your own exemption on your federal return. Enter "0" if someone else, such as a parent, is claiming you as their dependent on their federal return. Enter "0" if you checked "You" on line 5 of your federal form 1040EZ.
Enter "1" on line 2b if you claim your spouse as an exemption on your federal return. Enter "0" if someone else, such as a parent, is claiming your spouse as their dependent on their federal return. Enter "0" if you checked "Spouse" on line 5 of your federal form 1040EZ.
Enter on line 2c the number of dependents you are claiming on line 6c of your federal form 1040 or 1040A.
Enter on line 2d the number of dependents you are claiming on line 2c who are certified as disabled with form TC-40D, Dependent with a Disability Exemption (see explanation below). You may not claim this extra exemption for someone claimed as "yourself" or "spouse" on the federal and Utah returns. Do not submit the TC-40D with your return. Keep a copy with the authorized certification signature in your records in case of an audit.
There are three categories of dependents with a disability that qualify for this additional exemption.
A dependent child with a disability is:
For additional information, contact the Utah Department of Health, Baby Watch Early Intervention Program, PO Box 144720, Salt Lake City, UT 84114-4720; telephone 801-584-8226 or 1-800-961-4226.
A eligible student with a disability is:
If you have questions, please contact your local school district, charter school, local school, or the Utah State Office of Education, 250 East 500 South, PO Box 144200, Salt Lake City, UT 84114-4200; telephone 801-538-7500.
A dependent adult with a disability is:
If you have questions, please contact the Division of Services for People with Disabilities, 195 North 1950 West, Salt Lake City, UT 84116; telephone 801-538-4200; dspd.utah.gov.
Add all exemptions on lines 2a through 2d of your Utah return and enter the total on line 2e.
If your Adjusted Gross Income (AGI) on line 4 is less than the amount in the table below, multiply line 2e by $2,963 (the Utah exemption amount) and enter the result on line 11. If your AGI is greater than the amount on the table below see High Income and Exemptions below.
The Utah exemption amount is 75 percent of the federal exemption amount for the same year. For 2014, the federal exemption amount is $3,950 and Utah’s exemption amount is $2,963. If your federal exemption amount is reduced due to high income, your Utah exemption amount is also reduced.
Your federal and Utah exemption amount may be reduced if your federal adjusted gross income (FAGI) is higher than the amounts on the table below. Your FAGI is reported on line 4 of your Utah return as determined on your federal return:
|AGI Table||Filing Status|
|$275,000||Head of household|
|$300,000||Married-joint or qualifying widow(er)|
If your FAGI is:
|High Income Worksheet for Disabled Exemption|
|1. Amount from federal form 1040 line 42, 1040A line 26, or 1040NR line 40||$|
|2. Number of exemptions from federal form 1040 or 1040A line 6d or 1040NR line 7d|
|3. Divide line 1 by line 2 and enter results||$|
|4. Multiply the amount on line 3 by 75% (0.75)|
|5. Number of Utah exemptions on TC-40 line 2e|
|6. Multiply line 4 by line 5 and enter results. Enter this Utah exemption amount on line 11 of TC-40.||$|