Disabled Dependent

Disabled Dependents Utah offers an extra dependency exemption for adults and children with certain intellectual and/or physical disabilities. To qualify for this exemption, the individual must be claimed as a dependent on your tax return.

NOTE: Neither the taxpayer nor the taxpayer's spouse qualify for this exemption.

Those eligible for the extra exemption are:

Infants and preschoolers, ages 0 through 2 years, that qualify for the Department of Healths "Baby Watch Early Intervention"
School-age children, ages 3 through 21 years, with certain disabilities who are enrolled in public school district special education programs
Dependent adults, 18 years or older, with certain disabilities.

To be eligible for the exemption, adults must have disabilities that are chronic, lifelong, result in substantial functional limitations and require specialized care. Having a "disabled" license plate, for instance, does not automatically mean a person is eligible for the extra exemption.

NOTE: Children who are in special education programs due to learning disorders or behavioral disabilities are not eligible, nor are adults who are diagnosed as mentally ill, such as schizophrenics, unless they have other disabilities that meet the criteria listed on Form TC-40D, Disabled Exemption Verification.

To claim the extra personal exemption, the taxpayer must be able to legally claim the individual as a dependent and have the verification form TC-40D certified by the required agency. Do not send the completed TC-40D with your tax return. However, you must keep the completed form with your records.

For information, contact: Baby Watch Early Intervention Program Phone: 584-8226 or 1-800-961-4226 Email: carolewalker@utah.gov Web Site: www.utahbabywatch.org

If already enrolled, contact your local program office.

Additional Contacts: State Office of Education Phone: (801) 538-7700 E mail: bbroadbe@usoe.k12.ut.us

State Division of Services for People with Disabilities Phone: (801) 538-4200

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