Arizona Department of Revenue – School Tax Credits

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2017-2018_Frequently_Asked_Questions.pdf

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 tax year 2015 is $535 for single, unmarried head of household and married filing separate filers and $1,070 for married filing joint filers. Tax year 2016 is $545 for single, unmarried head of household and married filing separate filers and $1,090 for married filing joint filers.  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 2012, 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 tax year 2015 is $532 for single, unmarried head of household and married filing separate filers and $1,064 for married filing joint filers. Tax year 2016 is $542 for single, unmarried head of household and married filing separate filers and $1,083 for married filing joint filers.  The tax credit for contributions to certified school tuition organizations-individuals is claimed by the individual taxpayer on Form 348.