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AZTO invites you to become directly involved in improving education in Arizona.

If you are an Arizona taxpayer, the Arizona Private School Tuition Tax Credit allows you to give to AZTO and receive a dollar-for-dollar tax credit against your Arizona Income Taxes. AZTO then issues tuition awards to eligible students attending one of AZTO’s participating schools. For a 90 second overview on Arizona’s Tuition Tax Credit Program, see AZTO’s Whiteboard Animation Video.

Two Credits for Arizona Individual Taxpayers

  • Original Tuition Tax Credit Program (ARS 43-1089):
    • The Original Credit was signed into law in 1997.
    • The 2022 contribution limits are $1,245 for those filing married jointly and $623 for individuals.
    • Arizona Form 323 is used to claim this credit.
    • All K-12 applicants attending one of AZTO’s participating schools are eligible.
    • The giving deadline for tax year 2022 is April 15, 2023.
  • PLUS (Private Learning Uplifting Students) Tuition Tax Credit Program (ARS 43-1089.03):
    • The PLUS/Overflow Credit was signed into law in 2012.
    • The 2022 credit limits are $1,238 for those that file married jointly and $620 for individuals.
    • You may give to the PLUS Credit Program only after you have met the maximum donation amount for the Original Credit Program.
    • Arizona Form 348 is used to claim this credit.
    • Eligibility is specific for the following student groups: Kindergartners, most newly enrolled students, former ESA recipients, Military Dependents, Prior Corporate Credit Recipients, and Prior PLUS Credit Recipients. For more details see PLUS Eligibility.
    • The giving deadline for tax year 2022 is April 15, 2023.
Tuition Tax Credits 2022 Original Credit Maximum 2022 PLUS Credit Maximum 2022 Tuition Credits Maximum
Married Jointly $1,245 $1,238 $2,483
Individual $623 $620 $1,243
Tax Forms 323/301 348/301 323/348/301