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               Arizona Form  
                                                              Credit for Contributions to
                  323                                   Private School Tuition Organizations                                                                                            2021
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 2021 or fiscal year beginning             M M D D  2 0 2 1  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, 2021 through December 31, 2021.
 • 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 2020 tax return.
 • If you made cash contributions to more than three private school tuition organizations, complete the Continuation Sheet on 
  page 3 and include  it with the credit form.
          (a)                            (b)                          (c)                                  (d)                                                                          (e)
     Contribution                Name of Private School               Street Address                City, State                                                                         Cash 
          Date                   Tuition Organizations                                                                                                                                  Contribution Made
     MM/DD/2021

1         2 0 2 1                                                                                                                                                                                        00

2         2 0 2 1                                                                                                                                                                                        00

3         2 0 2 1                                                                                                                                                                                        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 2021:  Add lines 1 through 4, 
   column (e) ...................................................................................................................................................................... 5                   00
B. Cash contributions made January 1, 2022 through April 18, 2022, for which you or your spouse are claiming a credit on the 
 2021 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, complete the Continuation Sheet on                                                                 
  page 3 and include  it with the credit form.
          (a)                            (b)                          (c)                                  (d)                                                                          (e)
     Contribution                Name of Private School               Street Address                City, State                                                                         Cash 
          Date                   Tuition Organizations                                                                                                                                  Contribution Made
     MM/DD/2022

6         2 0 2 2                                                                                                                                                                                        00

7         2 0 2 2                                                                                                                                                                                        00

8         2 0 2 2                                                                                                                                                                                        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, 2022 through April 18, 2022, 
   for which you are claiming a credit on the 2021 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 $611.  Married taxpayers, enter $1,221 ................................                                                             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 10941 (21)



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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  2016                                 00                                                    00                 00

            15  2017                                 00                                                    00                 00

            16  2018                                 00                                                    00                 00

            17  2019                                 00                                                    00                 00

            18  2020                                 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 10, 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 10, 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 10, 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 $611.
                •  Married taxpayers filing joint; enter $1,221.
                •  Married taxpayers filing separate; enter $611 ...................................................................................  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 10941 (21)                                                 AZ Form 323 (2021)                                                                      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, 2021 through December 31, 2021.
                (a)                     (b)                             (c)                              (d)                       (e)
                Contribution Name of Private School                Street Address                        City, State               Cash 
                Date                 Tuition Organizations                                                                         Contribution Made
                MM/DD/2021

      4a        2 0 2 1                                                                                                                             00

      4b        2 0 2 1                                                                                                                             00

      4c        2 0 2 1                                                                                                                             00

      4d        2 0 2 1                                                                                                                             00

      4e        2 0 2 1                                                                                                                             00

      4f        2 0 2 1                                                                                                                             00

      4g        2 0 2 1                                                                                                                             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, 2022 through April 18, 2022.
                (a)                     (b)                             (c)                              (d)                       (e)
                Contribution Name of Private School                Street Address                        City, State               Cash 
                Date                 Tuition Organizations                                                                         Contribution Made
                MM/DD/2022

      9a        2 0 2 2                                                                                                                             00

      9b        2 0 2 2                                                                                                                             00

      9c        2 0 2 2                                                                                                                             00

      9d        2 0 2 2                                                                                                                             00

      9e        2 0 2 2                                                                                                                             00

      9f        2 0 2 2                                                                                                                             00

      9g        2 0 2 2                                                                                                                             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 10941 (21)                                           AZ Form 323 (2021)                                                      Page 3 of 3






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