You can claim this credit if you receive a tax credit certificate from the Department of Workforce Services. For the purposes of this credit, a person who is homeless is someone whose primary nighttime residence is a permanent housing, permanent supportive, or transitional facility.
Keep the certificate in your records. Any credit that is more than your tax liability can be carried forward for the next five years.
For more information, visit the Department of Workforce Services websiteor call 801-526-9675.