What is the nonrefundable adoption expense credit

If you finalized an adoption during 2023 you may be able to claim a tax credit up to $3,500 for expenses related the adoption.

Note that you cannot claim this credit if any of the following are true:

1. You received any state or federal assistance during 2023
2. You claimed the same expenses as a federal tax credit
3. If you are married, you and your spouse didn't file a joint federal tax return
4. You are adopting your spouse's child or your spouse is adopting yours

You qualify for the nonrefundable credit if your adjusted gross income is:

• At least $55,000 but less than $110,000 if your filing status is married filing jointly; or
• At least $27,500 but less than $55,000 if your filing status is single, head of household or qualifying surviving spouse.

If you claimed a federal Adoption Credit, you should try the following to maximize your credits:

• Claim up to the maximum $3,500 on Utah's Adoption Expenses Credit, and claim any remaining 2023 expenses on your federal Adoption Credit.
• Do not claim the Utah's Adoption Expenses Credit and instead enter all the adoption expenses you paid in 2023 on your federal Adoption Credit. For additional information and to apply for this credit, contact Utah Department of Workforce Services by email at infodisclosure@utah.gov, by phone at 801-526-9603, by fax at 801-526-9244, or at this website.