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Utah Tutoring Credit for Disabled Dependents

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Utah Tutoring Credit for Disabled Dependents

Answer
Tutoring Credit for Disabled Dependents
The credit is the lesser of $100 or 25% of what you pay for tutoring each disabled dependent.
A disabled dependent is a person who: (1) is disabled under UC º53A-15-301; (2) attends a public or private kindergarten, elementary, or secondary school; and (3) is eligible to receive disability program monies under UC º53A-17a-111.
Tutoring means educational services approved by an individual education plan team and given to a disabled dependent that supplements classroom instruction the dependent receives at a Utah public or private kindergarten, elementary, or secondary school.
Tutoring does not include:
1. Purchases of instructional books and materials; or
2. Payments for extracurricular activities, including sporting events, musical or dramatic events, speech activities, or driver education.
Note: Any credit that is more than the tax liability may not be carried back or forward.
There is no form for this credit. Keep all related documents with your records.
Contact the Utah State Board of Education at 801-538-7587 for more information.

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Views: 445 Created on: Jun 15, 2013
Date updated: Oct 10, 2014

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