Parents/guardians of a dependent child with a disability may approach you in regards to a tax exemption form.  Parents/guardians will need to bring the completed form TC-40D Utah State Tax Commission Dependent with a Disability Exemption (attached for your reference) to the student’s school administrator to receive an “authorized certification signature.”
To determine eligibility for the tax exemption please follow the guidelines below.
 
For taxpayers of a dependent child with a disability, (21 years of age or younger) all of the following conditions must be met: 

1. The dependent is 21 years of age or younger.
2. The dependent is claimed as a dependent on the taxpayer’s federal income tax return.
3. The dependent is not the taxpayer’s spouse.
4. The dependent is:
   1. An eligible student with a disability as identified by an IEP team; or
   2. Identified under the Utah Department of Health guidelines as qualified. 

 For taxpayers of a dependent adult with a disability, (18 years of age or older) all of the following conditions must be met.

1. The dependent is 21 years of age or younger.
2. The dependent is claimed as a dependent on the taxpayer’s federal income tax return.
3. The dependent is not the taxpayer’s spouse.
4. The dependent is eligible for services under Title 62A, Chapter 5 and is not enrolled in an education program for students with disabilities.