Here’s what you need to know about claiming a tax credit for a donation to public or charter schools.
Arizona taxpayers can claim a credit for donations of up to $400 for a married couple filing jointly or up to $200 for all other filers.
Donations can be made to any Arizona public school or charter school for support of extracurricular activities, such as field trips, sports activities and fine arts; as well as character education programs, preparation courses, materials, fees for standardize testing for college credit or readiness, contributions to support career and technical education certificates and for cardiopulmonary resuscitation training, based on nationally recognized guidelines.
Fees can be paid for the benefit of your child’s participation in a particular activity. Fees must not exceed the actual costs of the activity. Donations also can be paid to a central fund at the school that funds extracurricular activities for all students.
Checks must be made out to the individual school and the school should provide a receipt.
Fees and contributions made by Dec. 31, 2018 must be claimed on your 2018 tax return. Contributions made between Jan. 1, 2019 and April 15, 2019 may be claimed as a credit on either your 2018 or 2019 tax returns.
Use Form 322 to claim a tax credit for contributions to a public school, including charter schools.