Utah Tax Credit for Employment of Persons Who Are Homeless (HTC)

Program Description

The Utah Tax Credit for Employment of Persons Who Are Homeless (HTC) is a state tax credit incentive provided to employers for hiring persons who are homeless. Employers may earn a $2000 tax credit for each qualified new hire.

A qualified person who is homeless is an individual who on the date of hire or anytime during the 60 day period immediately before hire, has a primary nighttime residence that is a public or private place not ordinarily used as a regular sleeping accommodation for an individual or a publicly or privately operated shelter.

Application Process

Employers must apply, enter into a participant agreement and meet the minimum wage requirement for EACH new hire. Upon meeting all requirements, employers will receive certification from the Department of Workforce Services (DWS), verifying that their new hire is qualified and that the minimum wage requirement has been met. The tax credit can be claimed on employers’ state tax filings. Tax law questions should be directed to employers’ tax attorney.

Employers must:

1. Complete DWS-WDD Form 308A, Tax Credit Application for Employment of Persons Who Are Homeless.
2. Mail or hand-deliver signed and dated form to:
   Utah Department of Workforce Services
   140 East 300 South
   P. O. Box 142503
   Salt Lake City, Utah 84111-2503
3. Upon receipt from DWS, sign and return DWS-WDD 309, Agreement with Employer for Tax Credit for Employment of Persons Who are Homeless.
4. Provide written notice after meeting the $4000 wage payment.
5. Indicate Tax Credit Code 28 on your Utah tax return and keep the DWS-WDD 308L, Tax Credit for Employment of Person Who Are Homeless certificate and all related documents with your records.