Utah Code Title 59. Revenue and Taxation § 59-10-1019. Definitions--Nonrefundable retirement tax credit

(a) “Eligible claimant” means a claimant, regardless of whether that claimant is retired, who was born on or before December 31, 1952.

(b) “Head of household filing status” means the same as that term is defined in Section 59-10-1018.

(c) “Joint filing status” means the same as that term is defined in Section 59-10-1018.

(d) “Married filing separately status” means a married individual who:

(e) “Modified adjusted gross income” means the sum of the following for an eligible claimant or, if the eligible claimant's return under this chapter is allowed a joint filing status, the eligible claimant and the eligible claimant's spouse:

(f) “Single filing status” means a single individual who files a single federal individual income tax return for the taxable year.

(a) carry forward or carry back the amount of a tax credit under this section that exceeds the eligible claimant's tax liability for the taxable year; or

(b) claim a tax credit under this section for a taxable year if a tax credit under Section 59-10-1042 or 59-10-1043 is claimed on the claimant's return for the same taxable year.

(a) for a federal individual income tax return that is allowed a married filing separately status, $16,000;

(b) for a federal individual income tax return that is allowed a single filing status, $25,000;

(c) for a federal individual income tax return that is allowed a head of household filing status, $32,000; or

(d) for a return under this chapter that is allowed a joint filing status, $32,000.