There are five different AZ tax credits; you can donate to as many of them as you like.
Single taxpayers may contribute up to $200 and married taxpayers filling jointly may contribute up to $400 to public and charter schools that provide instruction in grades K-12.
You need not have a child in school in order to claim this credit.
Fees paid for extracurricular activities (field trips, fine arts, sports teams, and character education programs), even if they are paid for your own child’s use, qualify for this credit.
Donations made by school organizations such as PTA, clubs, etc., do not qualify; payments must be made directly to the school or the school district.
For 2024, Single taxpayers may claim a tax credit of up to $470 and married taxpayers filling jointly may claim a tax credit of up to $938 for donations made to qualified organizations and umbrella organizations listed on the ADOR website. Donations made to qualifying “umbrella” organizations are also deductible.
For 2025, Single taxpayers may claim a tax credit of up to $495 and married taxpayers filling jointly may claim a tax credit of up to $987 for donations made to qualified organizations and umbrella organizations listed on the ADOR website.
There are two private school tuition tax credits. The first is called the “Credit for Contributions to Private School Tuition Organizations. Single taxpayers may contribute up to $731 and married taxpayers filing jointly may contribute up to $1,459 for tax year 2024. Single taxpayers may contribute up to $769 and married taxpayers filing jointly may contribute up to $1,535 for tax year 2025.
Once the maximum is reached on this credit, an additional credit becomes available: the Credit for Contributions to Certified School Tuition Organization Credit. The amounts for this credit are an additional $728 (single) and $1,451 (married) for 2024, and an additional $766 (single) and $1,527 (married) for 2025.
Note that your donation to the school tuition organization will not qualify for the credits if you designate the donation for your dependent.
Single taxpayers may claim a tax credit of up to $587 and married taxpayers filling jointly may claim a tax credit of up to $1,173 for donations made by qualified organizations listed on the ADOR website in 2023.
For 2025, single taxpayers may claim a tax credit of up to $618 and married taxpayers filling jointly may claim a tax credit of up to $1,234 for donations made by qualified organizations listed on the ADOR website in 2024.
Single taxpayers may contribute up to $200 and married taxpayers filing jointly may contribute up to $400 to the Military Family Relief Fund administered by the Arizona Department of Veteran’s Services.
Unused amounts may not be used in a future year.
Donations made to the fund will qualify for the credit if the total amount donated to the fund during the calendar year has not exceeded one million dollars.