1. (1) An applicant may apply for certification beginning January 1 after the taxable year for which the applicant requests certification.
2. (2) Applications for certification are available on the department's website.

3. (3) An applicant shall provide:

   1. (a) the applicant's:

      1. (i) name;
      2. (ii) address;
      3. (iii) birthdate;
      4. (iv) phone number;
      5. (v) email address; and
      6. (vi) social security number or other relevant identification number;

   2. (b) if the applicant is married, the applicant's spouse's:

      1. (i) name;
      2. (ii) birthdate; and
      3. (iii) social security number or other relevant identification number;

   3. (c) the adopted child's:

      1. (i) name;
      2. (ii) birthdate; and
      3. (iii) social security number, if available;
   4. (d) a certified finalized adoption decree; and
   5. (e) any other information required by the Department to issue a certification.

KEY: adoption tax credit, appeal procedures

Date of Enactment: January 2, 2024

Authorizing, and Implemented or Interpreted Law: 35A-1-111