Federal energy / EV credit conformity · UT

Utah · UT

Federal §25C / §25D / §30D / §25E conformity, independent state energy and EV programs, and the Utah primary-source link. Use the amend-window decoder below pre-filled to UT.

Last verified · 2026-05-07Utah DOR primary source ↗

Federal conformity

How Utah treats each federal credit

last verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edu

Utah computes Utah taxable income starting from federal AGI under U.C.A. §59-10-103 et seq. Federal §25C / §25D / §30D / §25E reduce federal liability and the underlying expenses flow through FAGI; default-conforms with no specific decoupling identified for the energy / EV credit AGI flow-through. Specific decoupling not surveyed at deep level 2026-05-07.

§25C✓ Conforms

Energy Efficient Home Improvement

Read the §25C pillar →

§25D✓ Conforms

Residential Clean Energy

Read the §25D pillar →

§30D✓ Conforms

New Clean Vehicle

Read the §30D pillar →

§25E✓ Conforms

Previously-Owned Clean Vehicle

Read the §25E pillar →

Independent UT programs

State-level energy and EV credits

These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.

Energy / residential

UT Renewable Residential Energy Systems Tax Credit (TC-40E) — solar PV component sunset
Residential solar PV component of the credit (U.C.A. §59-10-1014) expired effective 2023; no new solar PV claims allowed after tax year 2023. Remaining unused credit may be carried forward through 2027. Other qualifying residential energy systems (wind, geothermal) may still qualify — verify amount and cap with TC-40E and Utah Office of Energy Development
tax-credit (carryforward only for solar PV) · expires Residential solar PV component expired 2023; carryforwards allowed through tax year 2027. Other qualifying technologies remain available — verify with Utah OED · verified 2026-05-07

TC-40E forms are issued by the Utah Office of Energy Development (OED) with a $15 application fee; the Utah State Tax Commission requires the OED-stamped TC-40E for the credit but the form is retained by the taxpayer rather than attached to the return. No state EV income-tax credit identified at UT State Tax Commission 2026-05-07.

EV / vehicle

No state-level EV income-tax credit identified at primary source.

Amend-window decoder

Decode your UT situation

Open the decoder pre-filled to Utah to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.

last verified2026-05-07·source:law.cornell.edu

Open decoder for UT →

← Back to all 50 states + DC

Last verified · 2026-05-07 · 2026-05-07 sweep