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               Arizona Form  
                                                         Credit for Contributions to
                  323                              Private School Tuition Organizations                                                                                                 2022
Include with your return.
                  • Do not use this form for cash contributions or fees paid to a public school.
                  • Use Form 322 for cash contributions or fees paid to public schools.

      For the calendar year 2022 or fiscal year beginning      M M D D         2 0 2 2  and ending       M M D D Y Y Y Y .
Your Name as shown on Form 140, 140NR, 140PY or 140X                                                     Your Social Security Number

Spouse’s Name as shown on Form 140, 140NR, 140PY or 140X (if joint return)                               Spouse’s Social Security Number

Part 1 Current Year’s Credit
A. Cash contributions made January 1, 2022 through December 31, 2022.
 • If you are married and filing separate returns, be sure to include all cash contributions made by you and your spouse.
 • Do not include those contributions for which you or your spouse claimed a credit on the 2021 tax return.
 • If you made cash contributions to more than three private school tuition organizations (STO), complete the Continuation Sheet on 
  page 3 and include it with the credit form. If you made more than ten (10) contributions to the same STO, see instructions.
       (a)                        (b)                                 (c)                         (d)                                                                                   (e)
     Contribution         Name of Private School               Street Address                    City, State                                                                            Cash 
       Date               Tuition Organizations                                                                                                                                         Contribution Made
    MM/DD/2022

1         2 0 2 2                                                                                                                                                                                        00

2         2 0 2 2                                                                                                                                                                                        00

3         2 0 2 2                                                                                                                                                                                        00
4  If you made contributions to more than three private school tuition organizations, enter the amount 
   from line 4h of the Continuation Sheet, otherwise enter “0” .................................................................................                                     4                   00
5  Total contributions made to private school tuition organizations during 2022:  Add lines 1 through 4, 
   column (e) ...................................................................................................................................................................... 5                   00
B. Cash contributions made January 1, 2023 through April 18, 2023 for which you or your spouse are claiming a credit on the 
 2022 tax return.
 • If you are married and filing separate returns, be sure to include all cash contributions made by you and your spouse.
 • If you made cash contributions to more than three private school tuition organizations (STO), complete the Continuation Sheet on                                                                       
  page 3 and include it with the credit form. If you made more than ten (10) contributions to the same STO, see instructions.
       (a)                        (b)                                 (c)                         (d)                                                                                   (e)
     Contribution         Name of Private School               Street Address                    City, State                                                                            Cash 
       Date               Tuition Organizations                                                                                                                                         Contribution Made
    MM/DD/2023

6         2 0 2 3                                                                                                                                                                                        00

7         2 0 2 3                                                                                                                                                                                        00

8         2 0 2 3                                                                                                                                                                                        00
9  If you made contributions to more than three private school tuition organizations, enter the amount from 
   line 9h of the Continuation Sheet, otherwise enter “0” ...........................................................................................                                9                   00
10 Total contributions made to private school tuition organizations January 1, 2023 through April 18, 2023 
   for which you are claiming a credit on the 2022 tax return.  Add lines 6 through 9, column (e) .....................                                                              10                  00
11 Add lines 5 and 10.  Enter the total ...........................................................................................................................                  11                  00
12 Single taxpayers or heads of household, enter $623.  Married taxpayers, enter $1,245 ................................                                                             12                  00
13 Total current year’s credit:  Enter the smaller of line 11 or 12.  In most cases, if you are married filing a 
   separate return, enter one-half of the smaller of line 11 or 12.  See instructions. ............................................                                                  13                  00

You may be able to claim an additional credit for excess contributions made to school tuition organizations.  Complete Part 4, on page 2 of this form.  
See Arizona Form 348 for more information.

ADOR 10644 (22)



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 Your Name (as shown on page 1)                                                                       Your Social Security Number

 Part 2 Available Credit Carryover
                (a)                (b)                        (c)                                     (d)
            Taxable Year        Original Credit         Amount Previously                             Available Carryover:
        from which you are         Amount                     Used                                    Subtract column (c) 
        carrying the credit                                                                           from column (b).

 14             2017                            00                                                 00                 00

 15             2018                            00                                                 00                 00

 16             2019                            00                                                 00                 00

 17             2020                            00                                                 00                 00

 18             2021                            00                                                 00                 00
 19     Total Available Carryover:  Add lines 14 through 18,  
        column (d) ............................................................................... 19                 00

 Part 3 Total Available Credit
 20     Current year’s credit:  Enter the amount from Part 1, line 13.
        Also, enter this amount on Arizona Form 301, Part 1, line 9, column (a) .............................................                 20        00
 21     Available credit carryover from Part 2, line 19, column (d).
        Also, enter this amount on Arizona Form 301, Part 1, line 9, column (b) .............................................                 21        00
 22     Total Available Credit:  Add line 20 and line 21.
        Also, enter this amount on Arizona Form 301, Part 1, line 9, column (c) .............................................                 22        00

 Part 4 Do I Have Excess Contributions Available to Claim on Arizona Form 348?
 23     Total contributions made during the taxable year:
        •  Single taxpayers, head of household, and married taxpayers filing joint, enter the amount from 
            Part 1, line 11.
        •  Married taxpayers filing separate; enter one-half of the amount from Part 1, line 11 ........................                      23      00
 24     Maximum credit allowed on Form 323:
        •  Single taxpayers; and heads of household; enter $623.
        •  Married taxpayers filing joint; enter $1,245.
        •  Married taxpayers filing separate; enter $623 ...................................................................................  24      00
 25     Excess contributions:  Subtract line 24 from line 23 and enter the difference.  If less than zero, 
        enter “0”.  If the amount on line 25 is more than zero, you have excess contributions available  
        and may claim a credit on Form 348 for those contributions.  If the amount on line 25 is “0”, you 
        do not have any excess contributions available to claim on Form 348 ...............................................                   25      00

 ADOR 10644 (22)                                         AZ Form 323 (2022)                                                                      Page 2 of 3



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 Your Name (as shown on page 1)                                          Your Social Security Number

                                   AZ Form 323 - Credit for Contributions
                                   to Private School Tuition Organizations
                                                      Continuation Sheet

 Part 1 - Continued Current Year’s Credit
 If you need more space to list all private school tuition organizations, complete additional sheets and enter those totals on 
 the appropriate line(s) on page 1.

 A. Cash contributions made January 1, 2022 through December 31, 2022.
      (a)                          (b)                             (c)                           (d)                       (e)
      Contribution  Name of Private School                    Street Address                     City, State               Cash 
      Date                      Tuition Organizations                                                                      Contribution Made
    MM/DD/2022

 4a   2 0 2 2                                                                                                                               00

 4b   2 0 2 2                                                                                                                               00

 4c   2 0 2 2                                                                                                                               00

 4d   2 0 2 2                                                                                                                               00

 4e   2 0 2 2                                                                                                                               00

 4f   2 0 2 2                                                                                                                               00

 4g   2 0 2 2                                                                                                                               00

 4h Add all amounts in column (e) and enter the total.  Also, enter this amount on page 1, line 4 ..................... 4h                  00

 B. Cash contributions made January 1, 2023 through April 18, 2023.
      (a)                          (b)                             (c)                           (d)                       (e)
      Contribution  Name of Private School                    Street Address                     City, State               Cash 
      Date                      Tuition Organizations                                                                      Contribution Made
    MM/DD/2023

 9a   2 0 2 3                                                                                                                               00

 9b   2 0 2 3                                                                                                                               00

 9c   2 0 2 3                                                                                                                               00

 9d   2 0 2 3                                                                                                                               00

 9e   2 0 2 3                                                                                                                               00

 9f   2 0 2 3                                                                                                                               00

 9g   2 0 2 3                                                                                                                               00

 9h Add all amounts in column (e) and enter the total.  Also, enter this amount on page 1, line 9 ..................... 9h                  00

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 ADOR 10644 (22)                                      AZ Form 323 (2022)                                                   Page 3 of 3






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