It’s Tax season! Do you qualify to file the Dependent with a Disability Exemption TC-40D Form with your Utah Taxes?
Did you know that you may eligible to file the TC-40D form, Dependent with a Disability Exemption as part of your 2015 taxes? There are three categories that qualify for this additional exemption.
Dependent Child with a Disability
A dependent child with a disability is an individual 2 years of age or younger who is claimed as a dependent on the taxpayer’s federal individual tax return for the year; and identified under guidelines of the Department of Health as qualified for Baby Watch Early Intervention Program for Infants and Toddlers. For additional information, contact the Utah Department of Health, Baby Watch Early Intervention Program, telephone 801-584-8226 or 1-800-961-4226.
Eligible Student with a Disability
An eligible student with a disability means an individual: An individual 21 years of age or younger who is claimed as a dependent on the taxpayer’s federal individual income tax return; not the taxpayer or the taxpayer’s spouse; determined eligible by an IEP team under State Board of Education special education rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act as having a disability classified as autism, deafness, preschool developmental delay, dual sensory impairment, hearing impairment, intellectual disability, multi-disability, orthopedic impairment, other health impairment, traumatic brain injury, or visual impairment; Not receiving residential services from the Division of Services for People with Disabilities created under Section 62A-5-102 or a school established under Title 53A, Chapter 25b, Utah Schools for the Deaf and the Blind; and Enrolled in an public education program for students with disabilities authorized under Section 53A-15-301, or is a recipient of a scholarship awarded under Title 53A, Chapter 1a, Part 7, Carson Smith Scholarships for Students with Special Needs Act. Questions concerning qualified students may be directed to your local school district or charter school, local school, or the Utah State Office of Education.
Dependent Adult with a Disability
A dependent adult with a disability is: An individual 18 years of age or older who is claimed as a dependent on the taxpayer’s federal individual tax return for the year; not the taxpayer or the taxpayer’s spouse; eligible for services under Title 62A, Chapter 5, Services for People with Disabilities, and Not enrolled in an education program for students with disabilities authorized under Section 53A-15-301. Questions may be directed to the Division of Services for People with Disabilities, telephone 1-844-275-3773; www.dspd.utah.gov.
Under Part 2, Eligible students with a disability, there are some restrictions. The requirements are detailed on the second page, but may not be used for students with SLD (specific learning disabilities), ED (emotional disturbances), or SLI (speech and language impairment), due to legislative restriction, which is also listed on the form under Part 2. Do not submit the TC-40D form with your return. Keep a copy of form with the authorized certification signature filled out by the appropriate state agency in your records in case of an audit.