Utah offers a tax credit for 25 percent of the tutoring costs for qualifying disabled dependents. The maximum credit is $100 per qualifying disabled dependent.
To qualify, the student must have an Individualized Educational Program (IEP) and the tutoring must be approved by the student's IEP team. The team must certify in writing that the tutoring, while not essential, will add to—and not take from—classroom instruction in a public or private kindergarten, elementary, or secondary school. The disabled dependent does not have to receive the instruction on the school grounds.
Only the tutoring cost qualifies for the credit. The cost for books and materials or attendance at extracurricular activities does not qualify. The credit may only be claimed for the taxable year the tutoring expense was incurred. The tax credit may not exceed the amount of tax due.
Any student who has an IEP may qualify for the Tutoring Credit for Disabled Dependents if the student's IEP team signs a school district-provided form approving the tutoring proposal.