Utah R&D Tax Credit Services

Utah combines a refundable state credit with full federal credit access. The refundable structure means you can receive cash even without Utah tax liability—making it especially valuable for startups and growing companies. Utah requires Go Utah certification, which provides validation and clarity about qualification.

Submit a comprehensive application to the Governor's Office of Economic Opportunity including detailed project descriptions, qualified research expenditure documentation, and evidence that research occurred in Utah. Applications are typically submitted during or shortly after the research year. Go Utah reviews the submission and issues certification if requirements are satisfied.

Yes. You can claim both credits for the same qualifying activities, provided the research occurred in Utah. The federal credit covers research anywhere in the U.S., while Utah's credit applies only to Utah-based research. This dual-benefit structure is one of Utah's most valuable features.

Activities must satisfy the four-part test: developing new/improved business components, technical in nature, eliminates uncertainty, and uses systematic experimentation. Common qualifying activities include software development, medical device engineering, manufacturing process improvements, and product design and testing. The key is demonstrating technical uncertainty and systematic approaches to resolution.

Maintain comprehensive records including: project-level technical narratives, employee time records showing research hours and work locations, financial documentation supporting expenses, technical work products like design documents and test results, and for Utah's state credit, evidence proving Utah-based research and Go Utah certification materials.

For federal credits, approximately three years. For Utah's state credit, similar windows apply, but you must obtain Go Utah certification even for historical periods—approval is not automatic for retroactive applications. Many companies benefit from comprehensive lookback studies.

Yes. You must carefully track where research occurs. Only Utah activities qualify for the state credit, while nationwide U.S. research qualifies federally. Companies need robust location tracking for employees and projects. Research in other states may generate credits in those states if available.

When your Utah R&D credit exceeds your Utah tax liability, you can request a cash refund. However, refunds require Go Utah certification and are subject to annual legislative appropriations, so availability and timing can vary. Despite these constraints, refundability provides significant value to companies with limited Utah tax liability.

Yes. While manufacturing companies traditionally claim significant credits, service companies—particularly software development, engineering services, and technology consulting firms—regularly qualify. The determining factor is whether activities satisfy the four-part test, not the industry classification.