Arizona State Tax Credits

---

An individual may claim a nonrefundable tax credit for making  contributions or paying fees directly to a public school in this state  for support of eligible activities, programs or purposes as defined by  statute. The public school tax credit is claimed by the individual  taxpayer on Form 322.  The maximum credit allowed is $400 for married filing joint filers and  $200 for single, heads of household and married filing separate filers. 

For the purpose of claiming Arizona’s tax credit for contributions  made or certain fees paid to a public school, the Arizona Department of  Revenue now requires taxpayers report the school’s County Code, Type  Code, and District Code & Site Number (CTDS) number on Form 322,  which is included with the Arizona income tax return.

The CTDS is a nine (9) digit number that the Arizona Department of  Education uses to identify Arizona public and charter schools.

An individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a working poor qualifying charity.  These organizations assist low-income children, individuals and families.  The QCO tax credit is claimed by the individual  taxpayer on Form 321. The maximum credit allowed is $800 for married filing joint filers and  $400 for single, heads of household and married filing separate filers. 

 This individual income tax credit is available for contributions to  Qualifying Foster Care Charitable Organizations that provide immediate  basic needs to residents of Arizona who receive temporary assistance for  needy families (TANF) benefits, are low income residents of Arizona, or  are individuals who have a chronic illness or physical disability, and  provide immediate basic needs to at least 200 qualifying individuals in  the foster care system.  These donations provide a wide variety of services, clothing, shelter, and furniture to support these kids.  The tax credit is claimed on Form 352.  

The maximum credit allowed: 

$1,000 for married filing joint filers

$500 for single, heads of household, and married filing separate  filers.

Private School nonrefundable tax credits are available to individuals  for contributions made to a Certified School Tuition Organization which  provides scholarships for students enrolled in Arizona private schools from Kindergarten through 12th grade.  

Credit for Contributions to Private School Tuition Organizations (Original Individual Income Tax Credit) & Credit for Contributions to Certified School Tuition Organizations (Switcher Individual Income Tax Credit)

These tax credits are claimed on Form 323 and on Form 348. For tax year 2022, the maximum credit allowed is $1,243 for single, heads  of household and married filing separate filers and $2,483 for married  filing joint filers.  

You can recommend a student or school receive the donation.

 A nonrefundable individual tax credit for cash donations made to the  Military Family Relief fund which is administered by the Arizona  Department of Veterans’ Services.

This credit is open annually until the maximum is reached of $850,000.  (as of Nov 1, 2022 they already have $757,400, so time is running out for your 2022 tax credit donation) 

The maximum credit allowed:

$400 for married filing joint filers

$200 for single, heads of household and married filing separate filers.