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 or character education programs. Examples include field trips, sports activities and fine arts.
- • Qualifying donations can be paid to a school for the benefit of your child’s participation in a particular activity. Fees must be for the exact amount of the activity, and the activity may have a monetary charge in order to participate.
- • 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 or donations made between Jan. 1, 2018, and April 17, 2018, can be claimed as a credit on your 2017 or 2018 state tax return.
Use Form 322 to claim a tax credit for contributions to a public school, including charter schools.