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2017 Arizona State Tax Credits
Description Due By Single MFJ
Qualifying Charitable Organization (Form 321) | 4/17/2018 | $400.00 | $800.00 | |
Foster Care Charitable Organization (Form 352) | 4/17/2018 | $500.00 | $1,000.00 |
|
Public School Tax Credit (Form 322) | 4/17/2018 | $200.00 | $400.00 |
Look up Arizona public schools here |
Private School Tuition Tax Credit (Forms 323 and 348) | 4/17/2018 |
$1,089.00 ($546 – Form 323 $542 – Form 348 |
$2,177.00 ($1,092 – Form 323 $1,085 – Form 348) |
2017 School Tuition Organizations qualified for the Arizona tax credits |
Military Family Relief Fund Tax Credit* (Form 340) | 12/31/2017 | $200.00 | $400.00 | Download the form and payment instructions here |
As a result of the above increases in caps, if you have an Arizona tax liability large enough to absorb the tax credits, married couples and single/heads of household taxpayers are eligible for up to $4,777.00 and $2,389.00 in 2017 Arizona tax credits respectively. Should you have questions on this or how much you should give to offset your anticipated 2017 Arizona tax, please contact your tax professional.
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 2016 is $545 for single, unmarried head of household and married filing separate filers and $1,090 for married filing joint filers. The maximum credit amount that may be taken for tax year 2017 is $546 for single, unmarried head of household and married filing separate filers and $1,092 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 2016 is $542 for single, unmarried head of household and married filing separate filers and $1,083 for married filing joint filers. The maximum credit amount that may be taken for tax year 2017 is $542 for single, unmarried head of household and married filing separate filers and $1,085 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 .
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
Explanation of School Tuition Organization requirements for credit programs
Contributions to Qualifying Charitable Organizations
An individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide assistance to residents of Arizona who receive Temporary Assistance of Needy Families (TANF) benefits, are low income residents of Arizona, or are children who have a chronic illness or physical disability. In addition, a Qualifying Charitable Organization may be considered a Qualifying Foster Care Charitable Organization if it meets additional criteria in serving qualified individuals. This page provides a current listing of Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations, details about the tax credit, information for taxpayers who want to claim the tax credit, and information for charities who want to apply to become considered as a Qualifying Charitable Organization or Qualifying Foster Care Charitable Organization.
Beginning with the 2016 tax year, donations to Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations are claimed as separate credits with separate limitations for each. Also beginning in 2016, credit eligible contributions made to either type of organization that are made on or before the 15th day of the fourth month following the close of the taxable year, may be applied to either the current or the preceding taxable year and are considered to have been made on the last day of that taxable year.
For a list qualifying organizations, click the appropriate link below:
2017 |
Military Family Relief Fund – 2017
Support MFRF – Support AZ Veterans
THANK YOU, MFRF Contributors!
Fund Contributions: $1,000,000 as of 10/31
STOP: We must return any post-cap MFRF donations to their senders.
*Since the annual MFRF Fund cap has been reached, may we recommend the Veterans’ Donation Fund as a worthy tax-deductible alternative? The VDF is not a tax credit as Arizona MFRF is.
How do I donate to the Arizona Military Family Relief Fund?