You may claim a dollar-for-dollar AZ tax credit for making contributions to a School Tuition Organization to create scholarships for students attending Kindergarten to 12th grade private schools.
Contributions for the 2022 tax year can be made through April 15, 2023.
You can donate to any private school in the state.
Click here to view a list of Arizona Private Schools
- You can recommend a student or school receive the donation.
- Maximum contributions for the 2022 tax year are $1,243 for filing single, or $2,483 for married filing jointly.
- Uses Tax Credit Form 323 and 348 on your AZ state tax forms.
Frequently Asked Questions
Is this donation a dollar-for-dollar tax credit off my Arizona State taxes?
Yes. Up to the maximum yearly donations set by the state, this donation is a dollar-for-dollar tax credit off your Arizona State taxes.
Is my donation made to a School Tuition Organization or to the School directly? To qualify under the private school tax credit program, the donation must be made to a qualified School Tuition Organization. Arizona Tuition Connection is a qualified School Tuition Organization.
Can a taxpayer claim multiple tax credits in the same taxable year? Yes.
Must a taxpayer have a child in school in order to claim any of these credits? No.
What is the Maximum amount I may contribute and claim as a credit? In 2020, the maximum is $1,183 for filing single, or $2,365 for filing jointly.
Can I recommend a specific child receive my donation? Yes, but you cannot recommend your own child or anyone in your household receive those funds.
Can I swap my tax credit donation with another family? No, the law is clear that you cannot exchange your tax credit donation in return for receiving a recommended donation from another family. This is true for direct one-to-one swaps or larger group exchanges.
What forms should an individual use to claim these credits? Arizona Form 323 and Arizona Form 348. Details on claiming the credit will be on the donation receipt we send to you.
Must the credit for contributions be claimed in the year of donation? No, Credit eligible donations from January 1 through April 15 of a calendar year may be used as a tax credit on the prior year’s tax return. For example, donations made January 1, 2021 to April 15, 2021 may be used as a tax credit on either your 2020 or 2021 Arizona income tax return.
Can a taxpayer receive a refund of these credits? No. The credits may only be used to the extent they reduce a tax liability to zero. Any unused amounts may be carried forward up to five consecutive taxable years.
A SCHOOL TUITION ORGANIZATION CANNOT AWARD, RESTRICT OR RESERVE SCHOLARSHIPS SOLELY ON THE BASIS OF A DONOR’S RECOMMENDATION. A TAXPAYER MAY NOT CLAIM A TAX CREDIT IF THE TAXPAYER AGREES TO SWAP DONATIONS WITH ANOTHER TAXPAYER TO BENEFIT EITHER TAXPAYER’S OWN DEPENDENT.
See more schools by using the menu below:
Southern Arizona Based Schools
Castlehill Country Day – Providing an environment where children can feel safe and secure, and loved; where they can study, but also play.
Imago Dei Middle School
International School of Tucson
Kino Learning Center
Our Mother of Sorrows
Pusch Ridge Academy
Saint Augustine Catholic High School
Saint Cyril of Alexandria
Saint Elizabeth Ann Seton
Saint Michael’s School
Salpointe Catholic High School
The Gregory School – Incorporating the guiding principles of the 6 Cs (critical thinking, collaboration, creativity, compassion, communication, and community) throughout a student’s time here, providing an educational experience of the whole child.
Tucson Waldorf School (Tucson) – Engaging each child through meaningful experiences, attuned to the unique stages of childhood. Tucson Waldorf School graduates approach life with purpose, intention, and commitment to social responsibility, confident of their place in the world.
Click here to view a complete list of Arizona Private Schools
If you do not see the school you want to donate to on this list, please call us. (480) 865-8081