Claiming Your Arizona Individual Tax Credits

The Arizona Private School Tuition Tax Credit Law A.R.S. 43-1089 permits you to redirect your state tax liabilities to School Tuition Organization 4 Kidz (STO4KIDZ) to create financial aid for K-12 students, and receive a dollar-for-dollar tax credit, all at NO Net Cost.

For students financial aid eligibility and for donor tax filing purposes the contribution is categorize into two program:

When filing your PERSONAL taxes, you can claim the tax credit by using Arizona forms 301 and 323, if you contribute to the Switcher program as well, you need to file a 348 form along with state income tax forms.  Using AZ Schedule A to claim the federal deduction is optional. You cannot use the short forms 140A or 140EZ, as these forms do not have fields for the tax credits.  All these forms and more can also be found at AZDOR.GOV.

ATTENTION!  When claiming the Private School Tax Credit on your state taxes, there's no need for an organization or school code. If prompted for a code, please ensure you've selected the Private School Tax Credit option or are utilizing Arizona Form 323 and Form 348, if applicable, based on your donation amount.  Please consult your tax advisor for your eligibility.



Tax Forms To Claim Your Credit:

Tax Credit Summary

Individual Original Tax Credit

Individual Switcher Tax Credit