Utah Code Title 59. Revenue and Taxation § 59-10-1044. Nonrefundable earned income tax credit

(a) “Federal earned income tax credit” means the federal earned income tax credit described in Section 32, Internal Revenue Code.

(b) “Qualifying claimant” means a resident or nonresident individual who:

(a) 20% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year; and

(b) the total Utah wages reported on the qualifying claimant's W-2 form for the current taxable year.