Questions & Answers

What is the Health Benefit Plan Credit?

You may claim a credit of 5% of the amount paid for a health benefit plan only if you, or your spouse on a joint return, are not insured under a health benefit plan maintained and funded in whole or in part by your employer or another person's employer. You can't claim this credit if you choose not to participate in a plan maintained and funded by an employer. You also can't use pre-tax deductions from wages through employer-sponsored programs, such as a cafeteria or flex plan, to claim the credit.

Payments to COBRA health plans qualify for this credit if 100% of the premiums are paid by you or your spouse, and are not subsidized or funded by the current or former employer or another person's employer. You can't claim COBRA payments if you choose not to participate in a plan maintained and funded by a current or former employer.

The maximum credit is:

  • $300 for a single taxpayer (including married filing separately, head of household, and qualifying widow(er)) with no dependents,
  • $600 for a married couple filing jointly with no dependents, and
  • $900 for a taxpayer (any filing status) with dependents.
Certain amounts must be excluded from the credit amount, such as premiums paid that you claimed a tax credit for on your federal tax return. For more information, see the Utah 2018 Tax Return Instructions or visit the Utah State Tax Commission's website .

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