Credit calculation

Survivor benefits _______ x .045 = Credit _________

Note: You may not carry forward or back any credit that is more than your tax liability.

(AG) Carson Smith Opportunity Scholarship Program Credit (UCA §59-10-1041)

You may claim a credit for a donation made to the Carson Smith Opportunity Scholarship Program . You will receive a tax credit certificate from the program, listing the amount of the credit. You may not claim this credit if you claimed the donation as an itemized deduction on your federal return.

Do not send the certificate with your return. Keep the certificate and all related documents with your records.

Note: You may carry back one year or forward for the next three years any credit that is more than your tax liability.

For more information, contact:

[email protected] 385-204-5331

(AP) Pass-through Entity Taxpayer Income Tax Credit (UCA §59-10-1045)

You may claim a credit equal to the amount of tax paid on your behalf by a pass-through entity to Utah under §59-10-1043.2(2), as shown on your K-1 from the pass-through entity.

There is no form for this credit. Keep all related documents with your records.

Note: You may carry forward for the next 10 years any credit that is more than your tax liability.