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

Credit Pre-Certification

A select number of credits require the department to pre-certify applicants to determine eligibility or to administer an aggregate dollar amount that can be claimed. Below, you will find links to the procedures and applications for these select credits.
  • Corporate Tuition Tax Credit - corporate contributions to School Tuition Organizations (STOs) and a separate corporate credit for contributions to STOs for scholarships for disabled or displaced students
  • Health Insurance Premium Tax Credit - individual or small business applications for Certificate of Eligibility for the Health Insurance Premium Tax Credit
  • Renewable Energy Production Tax Credit – individual or corporate income tax credit for the production of electricity using solar light, solar heat, wind or certain types of biomass.
  • University Research & Development Tax Credit – individual or corporate income tax credit for taxpayers that make basic research payments to a university under the jurisdiction of the Arizona Board of Regents. This credit can be taken in addition to the Credit for Increased Research Activities and is effective for taxable years beginning from and after December 31, 2012.

 

Contributions to Qualifying Charitable Organizations

An individual income tax credit is available for contributions that provide assistance to the working poor. Below, you will find a link to a publication to assist taxpayers, a list of Qualifying Charitable Organizations, and instructions for an organization to be added to this list.
 

 

School Tax Credits for Individuals

Public School Tax Credit - information on the tax credit and a link to the Department of Education sponsored listing of the public and charter schools

Private School Tuition Tax Credit - information on the tax credit and a list of School Tuition Organizations

Investment in Qualified Small Business Credit

The Arizona Commerce Authority (ACA) administers the Qualified Small Business Capital Investment program. Income tax credits are equal to 30% or 35% of the investment amount and are claimed over a three year period.

Credit History Report

The Office of Economic Research and Analysis prepares a detailed analysis of the impact of individual and corporate income tax credits claimed by taxpayers. Below, you will find a link to this report. 

Tax Credit Forms

 
This section provides additional information for only a select number of available tax credits. Below, you will find a link to the Forms and Instructions for all available tax credits.
  • Forms – Credit Forms and Instructions by tax year
  • Publications – Publications or Brochures to provide additional information to assist tax payers