How to apply for Utah income tax credits for retirees: Social Security Benefits Credit and Retirement Credit
Utah State Tax Commission
Who it's for
Two Utah income tax credits can lower state income tax for retirees. The Social Security Benefits Credit (code AH on form TC-40A) is for people with taxable Social Security benefits on their Utah return. The Retirement Credit (code 18) is up to $450 per person ($900 for a couple when both qualify) for people born on or before Dec. 31, 1952. Both credits shrink as income goes up, and you may not claim both: if you take the Social Security Benefits Credit or the Military Retirement Credit, you cannot take the Retirement Credit. The credits cannot lower your tax below zero. Claim them on form TC-40A with your Utah income tax return.
These are nonrefundable credits, so they help only if you owe Utah income tax. The credit shrinks as your income rises above a set amount that depends on filing status. Figures are from the 2025 tax-year instructions; check the current year's TC-40A instructions when you file.
People who qualify for one senior program often qualify for others. See everything you may qualify for — free, no SSN, about five minutes.
Discover my benefitsWhat you'll need
- Utah income tax return (form TC-40) with schedule TC-40A
Where to apply
Apply online: official application
By phone: 1-801-297-2200 (toll free 1-800-662-4335)
What to say when you call
"Hello, I'm calling to ask about Utah income tax credits for retirees: Social Security Benefits Credit and Retirement Credit. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need utah income tax return (form TC-40) with schedule TC-40A — is anything else required? What is the best next step?"
Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.
Renewals
annual (claim on each year's Utah return)
Related programs
Other help that people in the same situation often look at.
- Tax ReliefUtah Circuit Breaker Homeowner's Credit (low-income property tax abatement, 67+ or widowed)Your county government, under Utah State Tax Commission rules
- Tax ReliefUtah Circuit Breaker Renter Credit (renters 66+ or widowed)Utah State Tax Commission
- Energy AssistanceUtah HEAT (Home Energy Assistance Target): LIHEAP help with heating billsUtah Department of Workforce Services (DWS), Housing and Community Development, through local HEAT offices
- Utility AssistanceFederal LifelineFederal Communications Commission / Universal Service Administrative Company
Not sure if you qualify? Run a free check first.
Discover my benefitsNot legal or financial advice. The agency makes the final eligibility decision.