What is the Utah At-Home Parent Tax Credit?

An at-home parent may claim a nonrefundable credit of $100 for each child who is less than 12 months old on the last day of 2025 if the following qualifications are met.

• The at-home parent must provide full-time care in the at-home parent's residence.
• The child must be claimed as a dependent by the at-home parent.
• The sum of the at-home parent's total wages and business income must be $3,000 or less.
• Your total federal adjusted gross income must be $50,000 or less.

For purposes of this credit, an at-home parent includes:

• Biological mother or father
• Stepmother or stepfather
• Adoptive parents
• Foster parents
• Legal guardian
• Individuals in whose home the child is placed by a child-placing agency for the purpose of legal adoption.