Codes for Nonapportionable Refundable Credits, TC-40A Part 5

39 Renewable commercial energy systems credit

47 Agricultural off-highway gas/undyed diesel credit

48 Farm operation hand tools credit

Keep all related documents, including credit forms, with your records. You may have to provide this information later to verify a credit claimed on your return.

Each nonapportionable refundable credit is explained below.

(39) Renewable Commercial Energy Systems Credit (UCA §59-10-1106)

Get form TC-40E, Renewable Residential and Commercial Energy Systems Tax Credits , from the Governor's Office of Energy Development with their certification stamp. Do not send this form with your return. Keep the form and all related documents with your records to provide the Tax Commission upon request.

You may not claim this credit if you are claiming the credit described in UCA §59-10-1029.

For more information contact:

Governor's Office of Energy Development (OED) PO Box 144845 Salt Lake City, UT 84114 801-538-8682 energy.utah.gov/tax-credits/renewable-energy-systems-tax-credit

(47) Agricultural Off-highway Gas/Undyed Diesel Credit (UCA §59-13-202)

You may claim a credit of 38.5 cents per gallon for motor fuel and undyed diesel fuel bought in Utah during 2025 and used to operate stationary farm engines and self-propelled farm machinery used solely for commercial non-highway agricultural use if the fuel was taxed at the time it was bought. This does not include golf courses, horse racing, boat operations, highway seeding, vehicles registered for highway use, hobbies, personal farming and other non-agricultural use.