Arizona Department of Revenue – School Tax Credits

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2019-2020 Frequently Asked Questions

School Tax Credits for Individuals

There are three school tax credits available for individual taxpayers: one for contributions to public schools and two for contributions to Private School Tuition Organizations. For general information about school tax credits, see Brochure #707 – Private and Public School Tax Credit Information Publication.

1.  Credit for Contributions Made or Fees Paid to a Public School: An individual may claim a credit for making contributions or paying fees to a public school for support of extracurricular activities or character education programs. The public school tax credit is claimed by the individual taxpayer on Form 322.

2.  Credit for Contributions to School Tuition Organizations – Original Tax Credit:  An individual may claim a credit for making a donation to a School Tuition Organization for scholarships to private schools. The maximum credit amount that may be taken for the tax year 2019, after the maximum donation ($1,138 for married couples and $569 for individuals) is met under the “Original” Tax Credit, all additional donations are automatically directed to the PLUS Tax Credit. You can donate an additional amount of up to $1,131 for married couples and $566 for individuals to the PLUS Tax Credit, bringing your total maximum contribution up to $2,269 for married couples and $1,135 for individuals. The tax credit for contributions to private school tuition organizations is claimed by the individual taxpayer on Form 323.

3.  Credit for Contributions to School Tuition Organizations – Plus Credit:  Beginning with tax year 2019, an individual may claim an additional credit for making a donation to a School Tuition Organization if the amount contributed is greater than the maximum amount that can be claimed on form 323.  The maximum credit amount that may be taken for the tax year 2019, after the maximum donation ($1,138 for married couples and $569 for individuals) is met under the “Original” Tax Credit, all additional donations are automatically directed to the PLUS Tax Credit. You can donate an additional amount of up to $1,131 for married couples and $566 for individuals to the PLUS Tax Credit, bringing your total maximum contribution up to $2,269 for married couples and $1,135 for individuals. The tax credit for contributions to certified school tuition organizations-individuals is claimed by the individual taxpayer on Form 348.