2022 Credit for Contributions Made or                                                                      Arizona Form 
Fees Paid to Public Schools                                                                                         322  

                                                                   following the close of the taxable  year  may be applied to 
For information or help, call one of the numbers listed: 
                                                                   either the current or preceding taxable year and is considered 
Phoenix                                    (602) 255-3381 
                                                                   to have been made on the last day of that taxable year. 
From area codes 520 and 928, toll-free     (800) 352-4090 
                                                                   For calendar  year filers, credit eligible  cash  contributions 
Tax forms, instructions, and other tax information 
                                                                   made or fees paid to a public school from January 1, 2023 to 
If you need tax forms, instructions, and other tax information,    April 18, 2023 may be used as a tax credit on either the 2022 
go to the department’s website at www.azdor.gov.                   or the 2023 Arizona income tax return. 
Income Tax Procedures and Rulings                                  If the allowable tax credit is more than your tax or if you have 
These instructions  may refer  to the department’s income tax      no tax, you may carry the unused credit forward for up to the 
procedures and rulings for more information.  To view or print     next five consecutive taxable years’ income tax liability.   
these, go to our select  Reports, Statistics and Legal Research    If  you claim this credit in 2022 for cash contributions  made 
from the main menu, then click on   Legal Research and select      from January 1,  2023  to April  18,  2023  you must make an 
a Document Type and Category from the drop down menus.             adjustment on  your  2023  Arizona Form  140  Schedule A, 
Publications                                                       140PY Schedule  A(PY) or  A(PYN),  or 140NR Schedule 
To view or print the department’s publications, go to our          A(NR). 
website select Reports, Statistics and Legal Research from the     NOTE:  You cannot claim both a tax credit and an itemized 
main  menu then click on     Publications  in the left-hand  side  deduction for contributions made to a public school for which 
column.                                                            you are claiming a credit. 
                                                                   You cannot claim an increased standard deduction  for the 
General Instructions                                               amount  of contributions made to a Public School  for which 
                                                                   you are claiming a credit. 
NOTE:       You must  also complete Arizona  Form 301, 
Nonrefundable Individual Tax Credits and Recapture, and            You  may be able to  make credit eligible contributions to a 
include Forms 301 and 322 with your tax return to claim this       public school through payroll withholding.  Check with your 
credit.                                                            employer to see if  your employer has agreed to  withhold 
                                                                   contributions that qualify for this credit from your pay. 
Arizona law provides a credit for cash contributions made and 
certain  fees paid to  public  schools in  Arizona.     “Public    To qualify for the credit, you must contribute or pay fees to a 
School” means a school that is part of a school district, a        public school  located in this state  for  the following public 
career technical education district, or a charter school.          school purposes: 
                                                                   •  standardized testing for college credit or readiness offered 
This credit is available only to individuals.  Corporations may 
                                                                      by a widely recognized and accepted educational testing 
not claim this credit.  A partnership may not pass the credit 
                                                                      organization, 
through to its partners.  An S corporation may not pass the        •  the career and technical education industry certification 
credit through to its shareholders. 
                                                                      assessment,  
The credit is equal to the amount of cash contributed or the       •  preparation courses and materials for standardized testing, 
amount of fees paid up to the maximum amount allowed.  The         •  cardiopulmonary resuscitation training, 
maximum amount of credit that a  taxpayer can establish  for       •  extracurricular activities, or 
the current taxable year for contributions or fees paid is $200    •  character education programs. 
for  single taxpayers or heads of  household.   For  married       •  from and after June 30, 2019, through June 30, 2024, 
taxpayers filing a joint return, the maximum amount of credit         contributions or fees paid for the following items 
that can be established for the current taxable year is $400.  In     qualify: 
most cases, for  married  taxpayers  who  file separate returns,      •   (a)  acquiring capital items, as defined in the uniform 
each spouse  may claim only     one-half  (½)  of the credit that         system of  financial records, including those items 
would have been allowed on a joint return.                                listed in  section 15-903, subsection c, paragraphs 2 
NOTE:     The maximum amount of credit established for the                through 8; 
                                                                      •
current taxable year  does   not  include  any unused  valid              (b)  community school meal programs; 
carryover amount(s) from prior taxable years.  Because this is                 An  amount paid by  an individual to receive a 
                                                                               meal or a meal card does not qualify as a fee or 
a nonrefundable credit, the total amount of available credit 
                                                                               donation for community school meal programs. 
[current year plus any valid carryover amount(s)] that a 
                                                                      •   (c)  student consumable health care supplies; and 
taxpayer may use for the taxable year cannot be greater than 
                                                                      •   (d) playground equipment and shade  structures  for 
the tax liability shown. 
                                                                              playground equipment. 
A cash contribution for which a credit is claimed and that is 
made on or before the  fifteenth day of the  fourth  month 

                                                                                                                Arizona Form 322 
"Standardized testing for college credit or readiness" includes     •  a community college; 
the SAT, PSAT, ACT, advanced placement and international            •  a university; or 
baccalaureate diploma tests and other similar tests.                •  a public school located outside of Arizona. 
"Widely recognized and accepted educational testing                 Before claiming this credit, make sure the public school issues 
organization"  means the college board, the  ACT, the               you a receipt for the contributions or qualifying fees you paid. 
international baccalaureate and other organizations that  are       The receipt should show all of the following: 
widely recognized and accepted by colleges and universities in      •  name of the public school; 
the United States and that offer college credit and readiness       •  name and number of the school district; 
examinations.                                                       •  name of the taxpayer; 
"Career and technical education industry certification              •  amount paid or contributed; 
assessment"  means an assessment for career and technical           •  date paid or contributed; and 
preparation programs for pupils.                                    •  description  of the activity  for  which  the contributions 
                                                                       were made or the fees were paid. 
"Community  school  meal program" means a school  meal 
program that takes place before or after the regular school day     Please keep this receipt  with  your tax records.   For more 
on school property.                                                 information on  school tax credits, see the  department’s 
                                                                    publication, Pub 707, School Tax Credits. 
"Student consumable health  care supplies" includes tissues, 
hand wipes, bandages and other health care consumables that         What is an Arizona Public School CTDS Code? 
are generally used by children.                                     The Arizona Department of  Education uses a coding system 
                                                                    (CTDS) to identify Arizona public and charter schools.  CTDS 
NOTE: Your contribution for the support of  standardized 
                                                                    is a nine-digit (9) number and stands for   County Code, Type 
testing fees,  career and  technical education  industry 
                                                                    Code, and District Code & Site Number.  
certification assessments,  preparation courses,  or  materials 
for standardized testing, must be made directly to the public       For  the purpose of  claiming  Arizona’s  tax  credit for 
school located in Arizona.  Contributions made to any other         contributions made or certain fees paid to a qualifying public 
organization will not qualify for this credit.                      school, you must provide this code on the tax credit form, in 
                                                                    column (a), for each qualifying school  you or  your  spouse 
A character education program is a program defined in               made cash contributions or paid certain fees. 
Arizona  Revised Statutes (A.R.S.)  § 15-719.  Under  this 
statute, each district may develop its own course of study for      For example, a public school with a CTDS code of 01-23-45-
each grade. At a  minimum, the character education program          678 would be entered (c) as 012345678 (do not include spaces 
must include instruction in the definition and application of at    or dashes). 
least six of the  following character traits: truthfulness,         You may  obtain the  CTDS code  by visiting Arizona 
responsibility,  compassion,       diligence,        sincerity,
                                                                    Department of Education’s public school search  webpage at 
trustworthiness, respect, attentiveness, obedience, orderliness, 
forgiveness, and virtue.                                            www.ade.az.gov/edd or you may find the list on our website at 
                                                                    www.azdor.gov/tax-credits/public-school-tax-credit  under 
Extracurricular activities are  school-sponsored  activities that 
                                                                    Resources for Taxpayers.  
may  require enrolled students to pay a  fee in order to 
participate.   The activities must supplement the school's          Line-by-Line Instructions 
education program and may be educational or recreational.  
                                                                    Enter your name and Social Security Number (SSN) as shown 
Each  school  district will determine what  activities are 
                                                                    on Arizona Forms 140, 140PY, 140NR, or 140X. 
extracurricular activities for each public school located in that 
district. Extracurricular activities may include the following:     All returns,  statements, and other documents filed  with the 
•  use of band uniforms;                                            department require a taxpayer identification number (TIN).  
•  use of equipment or uniforms for varsity athletics;              The TIN for an individual is the taxpayer's SSN or an Internal 
•     use of scientific laboratory equipment or materials; and      Revenue Service (IRS) individual taxpayer identification 
•  in-state or out-of-state trips that are solely for competitive   number  (ITIN). Taxpayers that fail to include their 
   events.                                                          identification number may be subject to a penalty. 
Extracurricular  activities do not include any  senior trips or     NOTE:  Complete Parts 1 and 3 if you are claiming a new 
events that are recreational, amusement or tourist activities.      credit for the current tax year.  
You must make  cash  contributions or pay  fees to a public         If you are only claimingclaimingaacarryover amount available from a 
school or charter school located in Arizona.  The school must       previous credit, complete Parts 2 and 3.  
provide instruction in grades kindergarten through 12. 
Contributions made or fees paid to any of the following do not 
qualify for this credit: 
•  a nongovernmental school; 
•  a pre-school; 
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                                                                                                            Arizona Form 322 

Part 1 - Current Year’s Credit                                     • Column (a):   the date you made the contribution or paid 
A.   Cash contributions  made or  fees paid                          fees (MM/DD/2023); 
January 1, 2022 through December 31, 2022                          • Column (b):   the public school CTDS code; 
Lines 1, 2 and 3                                                   • Column (c):   the name  of the public school  or charter 
                                                                     school for which you made contributions for paid fees; 
NOTE:     If you are married and filing separate returns, be 
                                                                   • Column (d):   the school district name or charter holder.   
sure to include all cash contributions or fees paid by you and 
your spouse.                                                       • Column (e):   the  amount of  cash  contributions  made  or 
                                                                     fees paid to the  public  school  from January 1,  2023 
Enter the following for each Arizona public school you or your       through April 18, 2023. 
spouse made cash contributions or paid fees from January 1, 
                                                                   If you made cash contributions or paid fees to more than three 
2022 through December 31, 2022: 
                                                                   public schools, complete the Continuation Sheet on page 3 of 
• Column (a):  the date you made the contribution or paid 
                                                                   the form and include it with the credit form. 
  fees (MM/DD/2022); 
• Column (b):  the public school CTDS code;                        What if I Made More than Ten (10) Contributions 
• Column (c):   the  name  of the public school  or charter        or Paid Fees to the Same Public School?  
  school for which you made contributions for paid fees;           If  you  made  more than ten (10) re-occurring monthly 
• Column (d):  the school district name or charter holder;         donations (or used paycheck deductions) for contributions or 
  and                                                              paid fees to the same qualified public school, the department 
• Column (e):  the amount of cash contributions or fees paid       will permit the netting/summarizing of the contributions made 
  to the public school during 2022.                                or fees paid to the  same public school and provision of one 
NOTE:   Do not include those contributions  made or fees           common date (for example  04/18/2023).   Enter the total 
paid from January 1, 2022 through April 18, 2022 for which         amount of contributions made or fees paid in column (e). 
you or your spouse claimed a credit on the 2021 tax return.        Line 9  
                                                                   Enter the amount  from line 9h of the Continuation  Sheet; 
If you made cash contributions or paid fees to more than three 
                                                                   otherwise enter “0”. 
public schools, complete the Continuation Sheet on page 3 of 
the form and include it with the credit form.                      Line 10  
                                                                   Add lines 6 through 9, column (e).  Enter the total. 
What if I Made More than Ten (10) Contributions 
or Paid Fees to the Same Public School?                            Line 11  
If you made  more than ten (10) re-occurring monthly               Add lines 5 and 10.  Enter the total. 
donations (or used paycheck deductions) for contributions or       Line 12  
paid fees to the same qualified public school, the department      Single taxpayers and taxpayers filing as  head of household 
will permit the netting/summarizing of the contributions made      enter $200.  Married taxpayers enter $400. 
or fees paid to the  same public school and provision of one 
                                                                   Line 13 - Current Year’s Credit 
common date (for example 12/31/22).  Enter the total amount 
of contributions made or fees paid in column (e).                  Enter the smaller of line 11 or line 12. If you are married filing 
                                                                   a separate return, but you could have filed a joint return, you 
Line 4  
                                                                   may  take only  one-half  (½)  of the total credit that  you and 
Enter the amount  from line 4h of the Continuation Sheet;          your spouse would have been allowed to take on a joint return, 
otherwise enter “0”.                                               up to a maximum of $200.  In this case, enter ½ of the smaller 
Line 5                                                             of line 11 or line 12.  
Add lines 1 through 4, column (e).  Enter the total.               Part 2 - Available Credit Carryover 
B.  Cash contributions made  or fees  paid                         Lines 14 through 19  
January  1,  2023  through April  18,  2023  for                   Complete  lines  14  through  19  to figure  your total available 
which you or your spouse are claiming a credit                     credit carryover from taxable years 2017 through 2021, if you 
on the 2022 tax return                                             claimed this credit on a return for one of these years and the 
Lines 6, 7, and 8                                                  allowable credit was more than your tax. 
NOTE:     If you are married and filing separate  returns, be      NOTE:     You may carry over only that portion of the credit 
sure to include all cash contributions or fees paid by you and     that you do not apply to tax.  You cannot carry over any 
your spouse.                                                       amount that you contributed or paid that was more than the 
                                                                   amount allowed as a credit.   
Enter the following for each Arizona public school for which you 
or your spouse  made cash contributions or paid fees  from         For example, during 2022, John, a single person, paid $400 to 
January 1, 2023 through April 18, 2023 for which you or your       School A for extracurricular activity fees for John’s child.  For 
spouse are claiming a credit on your 2022 tax return:              2022, John is allowed a credit of $200.  John’s 2022 tax is $100.  
                                                                 3 

                                                                    Arizona Form 322 
John applied $100 credit to his tax liability and may carryover 
$100 of the unused $200 credit to 2022. John cannot claim any 
credit for the  $200  fee he paid that  was  more than  the 
allowable credit ($400 minus allowable credit of $200). 
• In column (b), enter the credit originally computed for that 
  taxable year listed in column (a).  
• In column (c),  enter the amount of the credit from  that 
  taxable year which you have already used.  
• In column (d), subtract  the amount in column (c) from 
  column (b) and enter the difference.  
• Add the amounts entered on lines  14  through  18  in 
  column (d).  Enter the total on line 19, column (d).   
Part 3 - Total Available Credit 
Lines 20 through 22  
Use lines 20 through 22 to figure your total available credit for 
2022. 
Line 20  
Enter the amount from Part 1, line 13.  Also, enter this amount 
on Form 301, Part 1, line 8, column (a).  
Line 21  
Enter the amount from Part 2, line 19, column (d).  Also, enter 
this amount on Form 301, Part 1, line 8, column (b) 
Line 22 - Total Available Credit 
Add lines 20 and 21.  Enter the total.  Also, enter this amount 
on Form 301, Part 1, line 8 column (c). 

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