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2022 Credit for Contributions to  
Certified School Tuition Organizations - Individuals                                                      Arizona Form 
(For contributions that exceed the maximum allowable credit on Arizona Form 323)                                 348 

For information or help, call one of the numbers listed:           General Instructions 
Phoenix                                (602) 255-3381
                                                                   Arizona law provides an individual income tax credit for the 
From area codes 520 and 928, toll-free (800) 352-4090
                                                                   voluntary cash contributions made to a certified School Tuition 
Tax forms, instructions, and other tax information                 Organization (STO) in order to improve education by raising 
If you need tax forms, instructions, and other tax information,    tuition scholarships for children in Arizona. 
go to the department’s website at www.azdor.gov.                   This credit is available only to individuals.  Corporations may 
Income Tax Procedures and Rulings                                  not claim this credit.  A partnership  may not pass the credit 
These instructions  may refer  to the department’s income tax      through to its partners.   An  S Corporation  may not pass the 
procedures and rulings for more information.  To view or print     credit through to its shareholders. 
these,  go to our  website  select Reports, Statistics and Legal   The amount of current year’s contributions that may be claimed 
Research from the main menu, then click on Legal Research          on Form 348 is computed after the maximum credit is claimed 
and select a Document Type and Category from the drop down         on Form 323 and is based on the excess amount of contributions 
menus.                                                             shown on Form 323, Part 4, line 25.   
Publications                                                       For 2022, the maximum amount of credit on Form 348 that a 
To view or print the department’s publications, go to our          taxpayer can establish for the current taxable year is $620 for 
website select Reports, Statistics and Legal Research from the     single taxpayers or heads of household.  For married taxpayers 
main  menu then click on Publications  in the left-hand  side      that file a joint return, the maximum amount of credit that a 
column.                                                            taxpayer can establish for the current taxable year is $1,238.  In 
                                                                   most cases, for  married taxpayers  who  file separate returns, 
NOTE:      You  must also complete Arizona Form 301, 
                                                                   each spouse  may  claim only one-half  (½)  of the credit that 
Nonrefundable Individual Tax Credits and Recapture, and 
                                                                   would have been allowed on a joint return.  
include Forms 301 and 348 with your tax return to claim this 
credit.                                                            NOTE:  The maximum amount of credit established for the 
                                                                   current taxable year  does   not  include  any unused  valid 
Notice to All Taxpayers                                            carryover amount(s) from prior taxable years.  Because this is 
                                                                   a nonrefundable credit, the total amount of  available credit 
NOTE: To claim a current year’s credit on Form 348, you must       [current year plus any valid carryover amount(s)] that a 
first claim  the maximum  current year’s  credit allowed  on       taxpayer may use for the taxable year cannot be greater than 
Arizona Form 323, Credit for Contributions to Private School       the tax liability shown.   
Tuition Organizations.  The amount of credit you must claim on 
Form 323 depends on your filing status.  See Form 323 for these    A cash contribution for which a credit is claimed that is made 
amounts.                                                           on or before the fifteenth day of the fourth month following the 
If you have a carryover amount from a credit claimed  on           close of the taxable year may be applied to either the current or 
Form 348 from prior tax years, you do not have to claim the        preceding taxable year and is considered to have been made on 
maximum allowable credit on Form 323 to  only  use a               the last day of that taxable year. 
carryover amount on Form 348.  If you are claiming only a          FOR CALENDAR YEAR  FILERS:            Credit  eligible  cash 
carryover amount on Form 348, and are  not  claiming any           contributions made to a certified STO from January 1, 2023 to 
current year’s credit on Form 323, submit only Forms 301           April 18, 2023 may be claimed as a tax credit on either the 2022 
and 348.                                                           or 2023 Arizona income tax return. 
For an example of how to calculate the current year credit  and    If you claim this credit in 2022 for a contribution made from 
carryover credit, if any, see the last page of these instructions. January 1, 2023 to April 18, 2023 you must make an adjustment 
                                                                   on your  2023  Arizona Form 140 Schedule  A, Form 140PY 
Arizona Form 348 Credit Carryover Amount from                      Schedule A(PY) or A(PYN), or Form 140NR Schedule A(NR). 
Prior Tax Years 
                                                                   If the allowable credit is more than your tax or if you have no 
If you claimed an allowable credit on Form 348 on your 2017        tax, you may carry the unused credit forward for up to the next 
through 2021 tax returns and your tax liability was less than      five consecutive taxable years’ income tax liability. 
your  allowable  credit,  you  may  have a carryover amount 
available. 
You may use the available credit carryover amount to reduce 
your 2022 tax liability even if you do not claim a credit on Form 
323 for 2022.

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Arizona Form 348
A certified STO is an organization that meets all of the • the name and address of the STO;
following. • the name of the taxpayer;
• The organization is tax exempt under Section 501(c)(3) of • the amount paid; and
the Internal Revenue Code. • the date paid.
• The organization allocates at least 90% of its annual revenue Please keep this receipt with your tax records. For more
for educational scholarships or tuition grants. information on the school tax credits, see the department’s
• The organization makes its scholarships or grants available publication, Pub 707, School Tax Credits.
to students of more than one qualified school. NOTE: You may be able to make credit eligible contributions
A “qualified school” means a preschool that offers services to to a certified STO through payroll withholding. Check with
students with disabilities, nongovernmental primary or a your employer to see if your employer has agreed to withhold
secondary school that is located in Arizona. The school cannot contributions that qualify for this credit from your pay.
discriminate on the basis of race, color, handicap, familial
status, or national origin and requires all teaching staff and Line-by-Line Instructions
personnel that have unsupervised contact with students to be
fingerprinted. Enter your name and Social Security Number (SSN) as shown
on Arizona Forms 140, 140PY, 140NR, or 140X.
A qualified school does not include a charter school or
programs operated by a charter school. The primary school All returns, statements, and other documents filed with the
must begin with kindergarten and the secondary school must department require a taxpayer identification number (TIN).
end with grade 12. The TIN for an individual is the taxpayer's SSN or an Internal
Revenue Service (IRS) individual taxpayer identification
In the case of a preschool that offers services to students with number (ITIN). Taxpayers that fail to include their
disabilities, a “student with disabilities” is a student who has identification number may be subject to a penalty.
any of the following conditions:
• hearing impairment or visual impairment; NOTE: Complete Parts 1, 2, 3, and 4 if you are claiming a
• developmental delay; new credit for the current tax year.
• preschool severe delay; or If you are only claiming a carryover amount available from a
• speech and/or language impairment. previous credit, complete Parts 3 and 4

NOTE: The Arizona Department of Revenue is required to Part 1 – Eligibility
certify STOs. The department maintains a list of currently
certified STOs on its website at www.azdor.gov. Lines 1a through 1c
For lines 1a through 1c, answer the questions and follow the
To qualify for the credit, all contributions must be made to a instructions on the form.
certified STO. To determine if your contributions made in 2022
and/or 2023 qualify for this credit, you should verify that the Part 2 - Current Year’s Credit
STO you made a contribution to is certified. For a list of STOs A. Cash contributions made January 1, 2022 through
certified to receive contributions for the individual income tax December 31, 2022
credit, see the department’s website.
NOTE: If you are married and filing separate returns, be sure
Your cash contribution to the STO will not qualify for the credit to include all cash contributions made by you and your spouse.
if you designate the contribution for the direct benefit of your You must also include all STOs to which you and your spouse,
dependent. For Arizona purposes, “dependent” has the same if married, made contributions to and for which you or your
meaning provided in section § 152 of the IRC. For purpose of spouse are claiming on a 2022 credit on Form 323.
this credit, it does not matter if you qualify to take the dependent
deduction. Lines 2, 3 and 4
NOTE: Your contribution will also not qualify if you designate Enter the following for each certified STO to which you made
a student beneficiary as a condition of your contribution to the contributions from January 1, 2022 through December 31, 2022
STO. Additionally, the tax credit is not allowed if you agree for which you are claiming a current year’s credit on your
with another person to designate each other’s contributions to return:
the STO for the direct benefit of each other’s dependent, a • Column (a): the date you made the contribution
practice commonly known as swapping. (MM/DD/2022);
• Column (b): name of the certified STO;
You cannot claim both a tax credit and itemized deduction for • Column (c): street address of the certified STO;
the amount of contributions made to a certified STO for which
• Column (d): location (city and state) of the certified STO;
you are claiming an Arizona tax credit.
and
Before claiming this credit, make sure the STO issues you a • Column (e): the amount of cash contributions made from
receipt for the contributions. The receipt should show all of the January 1, 2022 through December 31, 2022.
following:
2

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Arizona Form 348
NOTE: Do not include those cash contributions that you Line 10
made from January 1, 2022 through April 15, 2022 for which Enter the amount from page 3, line 10h, of the Continuation
you or your spouse claimed a credit on the 2021 tax return. Sheet; otherwise enter “0”.
If you made cash contributions to more than three certified Line 11
STOs, complete the Continuation Sheet on page 3, and include Add lines 7 through 10, column (e). Enter the total.
it with the credit form. Line 12
What if I Made More than Ten (10) Contributions Add lines 6 and 11. Enter the total.
to the Same STO? Line 13 -Maximum Credit Claimed on Form 323
If you made more than ten (10) re-occurring monthly donations • Single taxpayers and taxpayers filing as heads of household
(or used paycheck deductions) for contributions to the same enter $623.
STO, the department will permit the netting/summarizing of the • All married taxpayers enter $1,245
contributions made to the same STO and provision of one
Line 14 - Potential Credit
common date (for example 12/31/22). Enter the total amount
of contributions made in column (e). Subtract line 13 from line 12, and enter the difference.
Line 15 - Maximum Allowable Credit on Form 348
Line 5
• Single taxpayers and taxpayers filing as heads of household
Enter the amount from line 5h of the Continuation Sheet; enter $620.
otherwise enter “0”.
• All married taxpayers enter $1,238.
Line 6
Line 16 - Current Year’s Credit to Claim on Form 348
Add lines 2 through 5, column (e) and enter the total.
Enter the smaller of line 14 or line 15. If you are married filing
B. Cash contributions made January 1, 2023 a separate return but could have filed a joint return, you may
through April 18, 2023 for which you or your spouse take only one-half (½) of the total credit that would have been
are claiming a credit on the 2022 tax return allowed on a joint return, up to a maximum of $620. In this
NOTE: If you are married and filing separate returns, be sure case, enter one-half (½) of the smaller of line 14 or line 15.
to include all cash contributions made by you and your spouse. Part 3 - Available Credit Carryover
You must also include all STOs to which you and your spouse,
if married, made contributions to and for which you or your NOTE: Arizona law requires that a taxpayer must claim the
maximum credit amount allowed on Arizona Form 323 before
spouse are claiming a 2022 credit on Form 323.
claiming a credit for excess contributions on Form 348.
Lines, 7, 8, and 9 However, you do not have to claim a current year credit on
Enter the following for each certified STO to which you made Form 323 to only claim a credit carryover amount from prior
contributions from January 1, 2023 through April 18, 2023 for taxable years on Form 348.
which you are claiming a current year’s credit on your return:
• Column (a): the date you made the contribution Lines 17 through 22
(MM/DD/2023) Complete lines 17 through 22 to figure your available credit
• Column (b): name of the certified STO; carryover from taxable years 2017 through 2021. Complete
lines 17 through 22 if you claimed this credit on a return for one
• Column (c): street address of the certified STO;
of these years and the credit was more than your tax.
• Column (d): location (city and state) of the certified STO;
and NOTE: You may carry over only that portion of the credit that
you do not apply to tax. You cannot carry over any
• Column (e): the amount of cash contributions made from
amount that you gave that was more than the amount allowed
January 1, 2023 through April 18, 2023.
as a credit. See the example at the end of these instructions.
If you made cash contributions to more than three certified
STOs, complete the Continuation Sheet on page 3 of the form, • In column (b), enter the credit originally computed for that
and include it with the credit form. taxable year listed in column (a).
•
What if I Made More than Ten (10) Contributions In column (c), enter the amount of the credit from that
taxable year which you have already used.
to the Same STO?
•
If you made more than ten (10) re-occurring monthly donations In column (d), subtract the amount in column (c) from
column (b) and enter the difference.
(or used paycheck deductions) for contributions to the same
STO, the department will permit the netting/summarizing of the • Add the amounts on lines 17 through 21 in column (d).
contributions made to the same STO and provision of one Enter the total on line 22, column (d).
common date (for example 04/18/23). Enter the total amount
of contributions made in column (e).

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Arizona Form 348
Part 4 - Total Available Credit Mary will compute her 2022 carryover credit amount as
Line 23 follows:
Enter the amount from Part 2, line 16. Also, enter this amount Current Year’s Credit $ 620
on Form 301, Part 1, line 21, column (a). Mary’s 2022 tax liability $ 400
Line 24 Tax credit used – from Arizona Form 323 ($ 400)
Enter the amount from Part 3, line 22, column (d). Also, enter Balance of tax $ 0
this amount on Form 301, Part 1, line 21, column (b). Amount of current year credit used from
Line 25 Form 348 to off-set taxes $ 0
Add line 23 and line 24. Enter the total. Also, enter this Amount of current year credit from Form
amount on Form 301, Part 1, line 21, column (c). 348 available to carryover to next year. $ 620

REMINDER: To claim this credit, you must first claim the
maximum credit allowed on Arizona Form 323, Credit for
Contributions to Private School Tuition Organizations.
The amount of credit you must claim on Form 323 depends on
your filing status. See Form 323 for these amounts.
EXAMPLE: During 2022, Mary, a single person, gave $1400
to a certified STO. Mary’s tax liability for 2022 is $400. Mary
claimed the maximum credit amount of $623 allowed on
Arizona Form 323.
Since Mary made a contribution that totaled more than the
allowable credit on Arizona form 323, she may claim a credit,
on Form 348, up to the maximum amount allowed (for 2022,
$620 for single or head or household; or $1,238 for married
filing joint.)
For 2022, Mary would compute her available current year’s
credit for Form 348 as follows:
2022 total contributions made $ 1,400
Credit claimed on Form 323 for tax year 2022 ($ 623)
Contributions eligible to use for computing Form
348 credit $ 777
Maximum credit on Form 348 that Mary may claim $ 620
Contributions exceeding the allowable credit. Mary

may not use the amount of the gift, $157, which was
more than the allowable $620 credit ($777 minus
$620) to figure her credit on Form 348. $ 157
Once Mary computes her credit, she must then determine how
much of that credit may be applied to the current year’s tax and
how much, if any, may be carried over to a future year.
In this case, Mary has already applied a credit (from Arizona
Form 323) against her total tax liability of $400. Therefore,
Mary will have a $620 carryover on Form 348 for the next
taxable year.

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