What is the Utah Child Tax Credit?

The Utah child tax credit is a $1,000 apportionable nonrefundable tax credit. The qualifications are as follows:

• The qualifying children meet the requirements for the federal child tax credit, except;
• The qualifying children are between one and three years old on the last day of the 2025
• The credit is reduced by 10% for all of the income over the following thresholds:
1. Married filing separately $27,000
2. Married filing jointly $54,000
3. Single $43,000
4. Qualifying surviving spouse or head of household $43,000
• Unused credit cannot be carried forward or back to other tax years.