Arizona law provides a credit for cash contributions made and for certain fees paid to public schools in Arizona. The credit is equal to the amount contributed or the amount of fees paid. However, for single taxpayers or heads of household, the credit cannot exceed $200. For married taxpayers that file a joint return, the credit cannot exceed $250. If married taxpayers file separate returns, each spouse may claim only 1/2 of the credit that would have been allowed on a joint return.

If the allowable tax credit is more than your tax or if you have no tax, you may carry the unused credit forward for up to the next 5 years.

This credit is available only to individuals. Corporations may not claim this credit. A partnership may not pass the credit through to its partners. An S corporation may not pass the credit through to its shareholders.

To qualify for the credit, you must make contributions or pay fees to a public school for support of extra curricular activities or for character education programs.

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