An individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a public school in this state for support of extracurricular activities. The public school tax credit is claimed by the individual taxpayer on Form 322. The maximum credit allowed is $400 for married filing joint filers and $200 for single, heads of household and married filing separate filers.
(source: Arizona Dept. of Revenue)
This individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low income residents of Arizona, or are individuals who have a chronic illness or physical disability. The tax credit is claimed on Form 321.
The maximum QCO credit donation amount for 2024:
$470 single, married filing separate or head of household; $938 married filing joint.
The maximum QCO credit donation amount for 2025:
$495 single, married filing separate or head of household; $987 married filing joint.
(source: Arizona Dept. of Revenue)
Donations made prior to April 15, 2025 can be applied to 2024 OR 2025 taxes. Donations made after April 15, 2025 can only be applied to 2025 taxes.
Deadline for donations is May 19, 2025 @ 8:00am