Useful Links

Credit for cash contributions made to certain charities

• Maximum credit for the 2020 tax return:
  • $400 for single taxpayers
  • $800 for married taxpayers filing a joint return
• Credit can offset Arizona tax liability dollar for dollar but is not refundable
• Unused credit can be carried forward 5 years
• Link to listing of qualifying charitable organizations for 2020: https://azdor.gov/sites/default/files/media/CREDITS_2020_qco.pdf
• Contributions can be made from January 1 to April 15 of the following calendar year

Credit for cash contributions made to certain foster care charities

• Maximum credit for the 2020 tax return:
  • $500 for single, heads of household, and married filing separate filers taxpayers
  • $1,000 for married taxpayers filing a joint return
• Credit can offset Arizona tax liability dollar for dollar but is not refundable
• Unused credit can be carried forward 5 years
• Link to listing of qualifying foster care charitable organizations for 2020:                    https://azdor.gov/sites/default/files/media/CREDITS_2020_qfco.pdf
• Contributions can be made from January 1 to April 15 of the following calendar year

Credit for cash donations made or fees contributed to public schools for extracurricular activities or character education programs

• Donation may also qualify as charitable contribution deduction on federal return
• Maximum credit in 2018:
  • $200 for single taxpayers
  • $400 for married taxpayers filing a joint return
• Credit can offset Arizona tax liability dollar for dollar but is not refundable
• Unused credit can be carried forward 5 years
• Tax form used to claim credit: Form 322
• Link to listing of qualified public and charter schools: http://ade.az.gov/edd/

Two credits available for contributions made to qualified Private School Tuition Organizations

First credit

• Credit for cash donations to a Private School Tuition Program for scholarships to qualified private schools
  • Donation may also qualify as charitable contribution deduction on federal return
  • Maximum credit in 2018:
    • $555 for single taxpayers
    • $1,110 for married taxpayers filing a joint return
  • Credit can offset Arizona tax liability dollar for dollar but is not refundable
  • Unused credit can be carried forward 5 years
  • Tax form used to claim credit: Form 323
  • Link to listing of School Tuition Organizations certified to receive donations: https://azdor.gov/sites/default/files/media/REPORTS_2018_sto-i-list.pdf

Second credit (Switcher Credit):

• Credit for cash donations made to a Certified School Tuition Organization for scholarships to qualified private schools
  • Donation may also qualify as charitable contribution deduction on federal return
  • Maximum credit in 2018:
    • $552 for single taxpayers
    • $1,103 for married taxpayers filing a joint return
  • Credit can offset Arizona tax liability dollar for dollar but is not refundable
  • Unused credit can be carried forward 5 years
  • Tax form used to claim credit: Form 348
  • Link to listing of School Tuition Organizations certified to receive donations: https://azdor.gov/sites/default/files/media/REPORTS_2018_sto-i-list.pdf

Note: First credit (claimed on Form 323) must be maxed out before any credit can be claimed under the second credit (claimed on Form 348).

For further information on both the Public Schools and the Private School Tuition Organizations credits please see Brochure #707 by clicking the following link: https://www.azdor.gov/LinkClick.aspx?fileticket=lyMlhtowOpw%3d&tabid=240

If the allowable tax credit is more than your tax or if you have no tax, you may carry the unused credit forward for up to the next 5 years.

Credit for cash donations to provide financial assistance to the families of currently deployed Service Members and post-9/11 Military and Veteran families for hardships caused by the service member’s deployment to a combat zone

• Donation does not qualify as charitable contribution deduction on federal return
• Maximum credit in 2018:
  • $200 for single taxpayers
  • $400 for married taxpayers filing a joint return
• Credit can offset Arizona tax liability dollar for dollar but is not refundable
• Unused credit cannot be carried forward
• Tax form used to claim credit: Form 301
• Link to donation form: https://dvs.az.gov/sites/default/files/documents/files/MFRF-2018-Donation-Form.pdf
• Credit capped at $1,000,000 annually
  • Available on first come first serve basis per date of donation
  • Visit this link to see how much has been contributed to date: https://dvs.az.gov/military-family-relief-fund