Tax Credit for Individuals

Arizona Tax Credit Information for Individuals

Take the 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 2020 is $593 for single, unmarried head of household and married filing separate filers and $1,186 for married filing joint filers. The maximum credit amount that may be taken for tax year 2021 is $611 for single, unmarried head of household and married filing separate filers and $1,221 for married filing joint filers.

The tax credit for contributions to private school tuition organizations is claimed by the individual taxpayer on Form 323 (Credit for Contribution to Student Tuition Organization).

Take MORE Credit!

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 2020 is $590 for single, unmarried head of household and married filing separate filers and $1,179 for married filing joint filers. The maximum credit amount that may be taken for tax year 2021 is $608 for single, unmarried head of household and married filing separate filers and $1,214 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 (Credit for Contributions to Certified School Tuition Organization – Individuals).

 

A taxpayer may also be able to claim a federal deduction for the donation. The taxpayer should consult their tax adviser for specific tax advice.

A.R.S. 43-1089 (G) now allows you to donate up until you file your Arizona income taxes, not later than April 15, and have it count toward the prior tax year at the election of the donor, starting with tax year 2010. A.R.S. 43-1089 (C) allows for a yearly increase to the donation maximum per the Consumer Price Index, starting January 1, 2011.

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

More Arizona Tax Credit Information


Arizona Department of Revenue Website: Tax Credits

Tax Credit Forms

Make a Contribution


INDIVIDUAL Arizona Tax Credit Contribution Brochure

2020-2021 AESF Donation Form
Print and mail to AESF with check or credit card payment information