A taxpayer who adopts a child in Utah who has a special need may claim a refundable credit of $1,000 for each special needs child adopted. This credit may only be claimed in the year the court issues the order granting the adoption.
To claim this credit, the child must meet one of the following conditions:
- Be five years of age or older
- Be under the age of 18 and have a physical, emotional, or mental disability
- Be a member of a sibling group (two or more persons) placed together for adoption
There is no form for this credit. Keep all related documents with your records.