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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

School Tax Credit Info

For general information about school tax credits, see Brochure #707 - Private and Public School Tax Credit Information Publication.  Annual reports for Individual Income Tax Credits for public schools as well as Individual and Corporate Income Tax Credits for private schools can be found below.

  • To obtain a Department of Education sponsored listing of the public and charter schools within Arizona click HERE (NOTE - This link is being provided as a public service. The Department of Revenue does not maintain a list of public schools.)
  • For a list of School Tuition Organizations certified to receive donations for the private school individual income tax credit click here.
  • For a list of School Tuition Organizations certified to receive donations for the private school corporate income tax credit click here.

Public School Tax Credit Reports

Arizona Revised Statute § 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs. This credit is available only to individuals. The credit is equal to the amount of fees paid or amount contributed up to $200 for single or head of household taxpayers and up to $400 for married taxpayers that file a joint return.

Public School Report - This form is to be used by a public school to provide information regarding fees or cash contributions that were received for the support of extracurricular activities or character education programs.

ReportDescription
2012Public School Tax Credit Report 2012
2011Public School Tax Credit Report 2011
2010Public School Tax Credit Report 2010
2009Public School Tax Credit Report 2009
2008Public School Tax Credit Report 2008
2007Public School Tax Credit Report 2007
2006Public School Tax Credit Report 2006
2005Public School Tax Credit Report 2005
2004Public School Tax Credit Report 2004


Guidelines for Public Schools

Extracurricular activities are school sponsored activities that require enrolled students to pay a fee in order to participate.  To determine if an extracurricular activity is tax credit eligible and other guidelines click here.

Private School Tuition Organization Income Tax Credit Reports

Arizona has three income tax credits for contributions made to School Tuition Organizations (STOs) which provide scholarships to students to attend private schools.  One credit is for donations by individuals and the other two credits are for corporate donations.

  • Individual Donations to Private School Tuition Organizations Report
    Arizona’s individual income tax credit for contributions to school tuition organizations, referred to as the private school tax credit, is governed by A.R.S. §43-1089.  The credit is equal to the amount contributed up to $500 for single or head of household taxpayers and up to $1,000 for married taxpayers that file a joint return.
  • Corporate Donations to Private School Tuition Organizations Report
    Arizona’s corporate income tax credit for contributions to school tuition organizations for low-income students is governed by A.R.S. § 43-1183 and A.R.S. § 20-224.06. The corporate income tax credit for contributions to school tuition organizations for disabled/displaced students is governed by A.R.S. § 43-1184 and A.R.S. § 20-224.07.
Beginning with Fiscal Year 2011, STOs are to report on the income tax credit programs on a fiscal year basis. The FY 2011 report combines all three STO income tax credit programs. Earlier calendar reports separately provide information on the income tax credit programs.

ReportDescription
2013Private School Tuition Organization Income Tax Credits in Arizona – Fiscal Year 2013
2012Private School Tuition Organization Income Tax Credits in Arizona – Fiscal Year 2012
2011Private School Tuition Organization Individual and Corporate Income Tax Credit Report - Fiscal Year 2011
2010Corporate Income Tax Credit for Contributions To School Tuition Organizations - Reporting for 2010
2010Corporate Income Tax Credit for Contributions to School Tuition Organizations for Scholarships for Disabled/Displaced Students -- Reporting for 2010
2010Private School Tax Credit Report 2010 (Individual Income)
2009Corporate Income Tax Credit for Contributions To School Tuition Organizations - Reporting for 2009
2009Corporate Income Tax Credit for Contributions to School Tuition Organizations for Scholarships for Disabled/Displaced Students -- Reporting for 2009
2009Private School Tax Credit Report 2009 (Individual Income)
2008Corporate Income Tax Credit for Contributions To School Tuition Organizations - Reporting for 2008
2008Private School Tax Credit Report 2008 (Individual Income)
2007Corporate Income Tax Credit for Contributions To School Tuition Organizations - Reporting for 2007
2007Private School Tax Credit Report 2007 (Individual Income)


Guidelines for School Tuition Organizations

A detailed explanation of school tuition organization requirements for each of four possible credit/donation programs can be found here.