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2021 Credit for Contributions Made or Arizona Form
Fees Paid toPublic S chools 322
either the current or preceding taxable year and is considered
For information or help, call one of the numbers listed:
to have been made on the last day of that taxable year.
Phoenix (602) 255-3381
From area codes 520 and 928, toll-free (800) 352-4090 For calendar year filers, credit eligible cash contributions
made or fees paid to a public school from January 1, 2022 to
Tax forms, instructions, and other tax information
April 18, 2022, may be used as a tax credit on either the 2021
If you need tax forms, instructions, and other tax information, or the 2022 Arizona income tax return.
go to the department’s website at www.azdor.gov.
If the allowable tax credit is more than your tax or if you have
Income Tax Procedures and Rulings no tax, you may carry the unused credit forward for up to the
These instructions may refer to the department’s income tax next five consecutive taxable years’ income tax liability.
procedures and rulings for more information. To view or print If you claim this credit in 2021 for cash contributions made
these, go to our select Reports, Statistics and Legal Research from January 1, 2022 to April 18, 2022, you must make an
from the main menu, then click on Legal Research and select adjustment on your 2022 Arizona Form 140 Schedule A,
a Document Type and Category from the drop down menus. 140PY Schedule A(PY) or A(PYN), or 140NR Schedule
Publications A(NR).
To view or print the department’s publications, go to our NOTE: You cannot claim both a tax credit and an itemized
website select Reports, Statistics and Legal Research from the deduction for contributions made to a public school for which
main menu then click on Publications in the left hand column. you are claiming a credit.
You may be able to make credit eligible contributions to a
General Instructions public school through payroll withholding. Check with your
NOTE: You must also complete Arizona Form 301, employer to see if your employer has agreed to withhold
Nonrefundable Individual Tax Credits and Recapture, and contributions that qualify for this credit from your pay.
include Forms 301 and 322 with your tax return to claim this To qualify for the credit, you must contribute or pay fees to a
credit. public school located in this state for the following public
Arizona law provides a credit for cash contributions made and school purposes:
• standardized testing for college credit or readiness offered
certain fees paid to public schools in Arizona. “Public School”
means a school that is part of a school district, a career by a widely recognized and accepted educational testing
technical education district, or a charter school. organization,
• the career and technical education industry certification
This credit is available only to individuals. Corporations may assessment,
not claim this credit. A partnership may not pass the credit • preparation courses and materials for standardized testing,
through to its partners. An S corporation may not pass the • cardiopulmonary resuscitation training,
credit through to its shareholders. • extracurricular activities, or
The credit is equal to the amount of cash contributed or the • character education programs.
amount of fees paid up to the maximum amount allowed. The • from and after June 30, 2019, through June 30, 2024,
maximum amount of credit that a taxpayer can establish for contributions or fees paid for the following items
the current taxable year for contributions or fees paid is $200 qualify:
for single taxpayers or heads of household. For married • (a) acquiring capital items, as defined in the uniform
taxpayers filing a joint return, the maximum amount of credit system of financial records, including those items
that can be established for the current taxable year is $400. In listed in section 15-903, subsection c, paragraphs 2
most cases, for married taxpayers who file separate returns, through 8;
each spouse may claim only one-half (½) of the credit that • (b) community school meal programs;
would have been allowed on a joint return. An amount paid by an individual to receive a
meal or a meal card does not qualify as a fee or
NOTE: The maximum amount of credit established for the
donation for community school meal programs.
current taxable year does not include any unused valid • (c) student consumable health care supplies; and
carryover amount(s) from prior taxable years. Because this is
• (d) playground equipment and shade structures for
a nonrefundable credit, the total amount of available credit
playground equipment.
[current year plus any valid carryover amount(s)] that a
taxpayer may use for the taxable year cannot be greater than "Standardized testing for college credit or readiness" includes
the tax liability shown. the SAT, PSAT, ACT, advanced placement and international
baccalaureate diploma tests and other similar tests.
A cash contribution for which a credit is claimed and that is
made on or before the fifteenth day of the fourth month "Widely recognized and accepted educational testing
following the close of the taxable year may be applied to organization" means the college board, the ACT, the
international baccalaureate and other organizations that are
