Arizona Tax Credits

Public Schools

Single taxpayers may contribute up to $200 and married taxpayers filling jointly may contribute up to $400 to public and charter schools. Fees paid for extracurricular activities (field trips, fine arts, sports teams) qualify for this credit. The AZDOR Webpage provides further information. Unused amounts may be used in a future year.

School Tuition Organizations

Single taxpayers may contribute up to $503 and married taxpayers filing jointly may contribute up to $1,006 to private school tuition organizations. There is an additional tax credit of $500/1,000 for donations to private schools who are certified school tuition organizations. Unlike public school contributions, you cannot designate funds for the benefit of a dependent, but the donation can be made on behalf of a relative who is not your dependent. Please be aware that a donation to a designated beneficiary is not a donation for federal tax purposes, only for Arizona. The AZDOR Webpage provides further information. Unused amounts may be used in a future year.

Assistance to the Working Poor

The Working Poor Tax Credit has been renamed and expanded. Recent legislation has renamed the Working Poor Tax Credit the Tax Credit for Qualified Charitable Organizations. The credit is the same as before – you can claim a dollar for dollar tax credit to qualified organizations up to $400.00 Single/Head of Household or $800.00 Married Filing Joint. Qualified Charities are listed on the ADOR website.

Assistance to Qualified Foster Care Organizations

This credit has been expanded and is now a separate credit. Qualified Foster Care Charities have an increased limit to $500.00 for Single/Head of Household and $1000 for Married Filing jointly. Qualified Foster Care Organizations are listed on the AZDOR website.

Beginning with tax year 2016, the Qualified Charitable Organization and the Assistance to Qualified Foster Care Organization credits are claimed as separate credits with their own limitations. Also, beginning in tax year 2016, donations for these credits may be made until April 15, and qualify for either the preceding or the current tax tear.

Military Family Relief Fund

A tax credit is available through the Arizona Military Family Relief Fund through 1012. Single taxpayers may contribute up to $200 and married taxpayers filing jointly may contribute up to $400. Unused amounts may not be used in a future year. More information can be found on the AZDOR Webpage.