How do I contribute & qualify for the Arizona Private School Tax Credit?

Married taxpayers that file a joint return may contribute up to $1,000 in 2008.  Single taxpayers or heads of household may contribute up to $500.  If the contributed amount is greater than the actual income tax liability, the available credit is limited to the actual tax liability.  The law allows a carry forward for up to five years.  For more information, please see our FAQ's page and go to the State of Arizona's information sheet at http://www.revenue.state.az.us/brochure/707.pdf .

Send a check with completed Donation Form to AZTO’s donation mailing address in Phoenix. You may recommend a specific student and/or a specific school (see School List). If the donation is received without a recommendation, the funds will be allocated to students with the greatest need. The recommendation of the donor will be considered in determining the grant allocation. However, the desire of the donor is subject to the complete and sole discretion of AZTO. Donations must be postmarked by December 31^st to be claimed as a tax credit for that year.

Receipts will be mailed twice a year. Receipts for contributions postmarked from January 1^st through June 30^th will be mailed by July 31^st of that year. Receipts for contributions postmarked from July 1^st through December 31^st will be mailed by January 31^st of the next calendar year. Arizona State income tax forms 301 and 323 are used for claiming this tax credit. Visit www.revenue.state.az.us for printable forms. The donation does not qualify for the Private School Tuition Tax Credit if given for the benefit of one’s own dependant.

In order to maximize your contribution dollars and keep processing costs low, credit card contributions are not accepted. Checks only please.

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