How to apply for Utah Circuit Breaker Renter Credit (renters 66+ or widowed)
Utah State Tax Commission
Who it's for
Utah's Renter Credit (part of the Circuit Breaker program) helps renters with low income, including manufactured homeowners who rent a lot. To qualify, your 2025 total household income must have been less than $44,221, you must have been a Utah resident for the entire year, and you must be at least 66 years old or an unmarried surviving spouse. A credit of up to $1,412 is available, based on income and a percentage of rent paid. Apply online at tap.utah.gov (click "File your current renter's credit") or send form TC-90CB to the Utah State Tax Commission, 210 N 1950 W, Salt Lake City UT 84134, by December 31. You must be able to prove Utah residency and household income. For help, call the Tax Commission at 801-297-6254 or 1-800-662-4335 ext 6254.
If you own a manufactured home but rent the lot it sits on, you also qualify as a renter, even if this screen treats you as an owner. The credit amount depends on income and rent paid. If the credit is denied, you can appeal to the Utah State Tax Commission within 30 days. The Tax Commission makes the final decision.
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
- Proof of Utah residency
- Proof of household income
- Form TC-90CB (or file online at tap.utah.gov)
Where to apply
Apply online: official application
By phone: 1-801-297-6254 (toll free 1-800-662-4335 ext 6254)
What to say when you call
"Hello, I'm calling to ask about Utah Circuit Breaker Renter Credit (renters 66+ or widowed). 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 proof of Utah residency, proof of household income, form TC-90CB (or file online at tap.utah.gov) — 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 (file by December 31 each year)
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 income tax credits for retirees: Social Security Benefits Credit and Retirement CreditUtah 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.