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State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

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.

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.

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.)

Credit for Contributions to School Tuition Organizations

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 2014 is $528 for single, unmarried head of household and married filing separate filers and $1,056 for married filing joint filers. 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. The tax credit for contributions to private school tuition organizations is claimed by the individual taxpayer on Form 323.

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 2014 is $525 for single, unmarried head of household and married filing separate filers and $1,050 for married filing joint filers. 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. The tax credit for contributions to certified school tuition organizations-individuals is claimed by the individual taxpayer on Form 348 .

For a list of School Tuition Organizations certified to receive donations for the individual income tax credit click here

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.

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.

The form on which school tuition organizations need to report on the original individual income tax credit program for fiscal year 2014 can be found here.  Instructions for the fiscal year report can be found here.

The form on which school tuition organizations need to report on the switcher individual income tax credit program for fiscal year 2014 can be found here.  Instructions for the fiscal year report can be found here.