HOW DO THE EDUCATION TAX CREDITS WORK? Per the Arizona Department of Revenue, 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 eligible activities, programs or purposes as defined by statute. An update for 2021-22: For the purpose of claiming Arizona’s tax credit for contributions made or certain fees paid to a public school, the Arizona Department of Revenue now requires taxpayers report the school’s 9 digit CTDS number on Form 322, which is included with the Arizona income tax return. CTDS stands for County code, Type code, and District code & Site number. All Arizona public and charter schools qualify for this credit. PUBLIC SCHOOL TAX CREDITS PRIVATE SCHOOL TAX CREDITS Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for contributions to Arizona State Certified School Tuition Organizations that provide tuition scholarships to students attending K-12 Arizona private schools. Individual taxpayers (single, head of household and married filing separately) will claim the first $611 of their donations on Form 323. Amounts over $611, up to the maximum donation of $1,219 allowed for the 2021 tax year, will be claimed on Form 348. Married taxpayers filing jointly will claim the first $1,221 of their donations on Form 323. Amounts over $1,221, up to the maximum donation of $2,435 allowed for the 2021 tax year, will be claimed on Form 348. Arizona corporations and insurance companies who pay premium taxes in Arizona are also eligible to make private school tax credit donations. Contact your preferred School Tuition Organization for more information.

Public School Tax Credits All Public and Charter Schools $200 per Individual $400 per Married Couple Arizona Department of Revenue Form 322 Required TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA 69