Filing Individual State Income Tax Credits

For Individuals Claiming the Special Needs Opportunity Scholarship Tax Credit: Nonapprotionable Nonrefundable Credit Code AG

Step 1

Look at last year’s Utah Individual Income Tax Return, line 22 to determine how much state tax liability you had last year.

Step 2

Make an estimate regarding what your state tax liability will be this year. You may donate the full amount of your tax liability.

Step 3

Enter the amount of your tax credit donation on line 26. You will need to attach the Income Tax Supplemental Schedule with Part 4 completed. Your donation may be the full amount of your tax liability. Children First Education Fund will provide you with a Tax Credit Certificate verifying your donation. You will not attach this certificate to your tax forms, but keep it for your records.

Step 4

On the Income Tax Supplemental Schedule, enter the code related to the Special Needs Opportunity Scholarship Tax Credit: AG in the Part 4 Section.

Step 5

Enter the amount of the donation that corresponds to Line 26 on page 2 of the Utah State Income Tax Form.