Public Schools

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Details

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An individual may claim a credit for making contributions or paying fees to an Arizona Public or Charter school for support of qualified activities or qualified programs.

By Law, contributions to public schools must be made directly to the school or school district. Because of this, tax credit donations for public schools cannot be made directly on this site.

Click here to view the complete list of Arizona Public Schools and required codes (PDF)
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  • Maximum contributions are $200 for filing single, or $400 for filing jointly.
  • Uses Tax Credit Form 322 when filing your AZ state taxes.
  • Contributions for the 2023 tax year can be made up to April 15th, 2024.

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Which Schools Qualify?   Any public or charter school, Kindergarten through 12th grade in Arizona qualifies.

Is a charter school considered to be a public school or a private school? For this purpose, charter schools are considered public schools.

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.

What is the maximum amount of the credit? For single taxpayers or heads of household, the credit cannot exceed $200. For married taxpayers that file a joint return, the credit cannot exceed $400. If married taxpayers file separate returns, each spouse may claim 1/2 of the credit that would have been allowed on a joint return.

 Can a taxpayer claim multiple tax credits in the same taxable year? Yes.

Will I qualify for the credit if I pay fees for my own child to participate in qualified activities or qualified programs? Yes, if the fees you pay for your own child to participate in qualified activities or qualified programs qualify for the credit.

Must a taxpayer have a child in school in order to claim any of these credits? No.

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 for not more than five consecutive taxable years.

What public schools and grades are eligible for the credit? Public schools and charter schools that provide instruction in grades kindergarten through 12 are eligible for the credit. Private schools, preschools, community colleges, and universities do not qualify for this specific credit.   (Although there are other credits available to assist students going to private schools.)  For a list you can visit http://ade.az.gov/edd/.

What forms should an individual use to claim the public school tax credit?   Arizona Form 322.

Do I qualify for the credit if I make a contribution or pay fees to an organization (e.g., PTA, school foundation, or school club) which then gives the funds in a lump sum to the school or directly pays for qualified activities or qualified programs? No. The law requires that the contributions be made and that fees be paid “to a public school.” Therefore, the payment must be made directly to the public school or district only.

Must the credit for contributions made or fees paid to a public school be claimed in the year of donation? No, Credit eligible fees paid and contributions made to a public school 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, qualifying contributions made to a public school January 1, 2021 to April 15, 2021 may be used as a tax credit on either your 2020 or 2021 Arizona income tax return.

What are qualified activities or qualified programs for the purpose of the public school credit? For the purpose of the public school credit, qualified activities and qualified programs include any of the following:

  • Extracurricular activities
  • Character education programs
  • Standardized testing fees for college credit or readiness offered by a widely recognized and accepted educational testing organization
  • Preparation courses and materials for standardized testing
  • The career and technical education industry education industry certification assessment

Click here to view the complete list of Arizona Public Schools and required codes (PDF)
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