How Arizona’s Tax Credits Work
Arizona offers several “dollar-for-dollar” income tax credits for individuals. They are called ”dollar-for-dollar” credits because each one takes a dollar off of your Arizona income tax for each dollar you donate, up to the limits shown in the table on the next page.
You may donate to qualified organizations to claim any or all of these credits in the same year.
The actual amount of the credit used is limited to your Arizona tax liability for the year, although any unused credit will carry over for up to 5 consecutive years.
What’s changed recently?
- Under revised federal tax regulations you may not claim a federal charitable deduction for donations that receive a state tax credit.
- To claim the state credits, a new code assigned by the AZ DOR must be provided to identify each qualified charity uniquely. See inside for more details.
- Donations between Jan 1 and Apr 15 may be claimed on either the current or prior-year tax return.
- Starting in 2023, 3 credits are increased by inflation adjustments annually.
For more information, consult your tax advisor or visit the Arizona Department of Revenue website: www.azdor.gov/Tax-Credits
| 2022 Limits | Married Filing Joint | All Others |
Due Date |
|---|---|---|---|
| Qualif Charitable Org | $ 800 | $ 400 | 4/15/23 |
| Qualif Foster Care Org | $ 1,000 | $ 500 | 4/15/23 |
| Public/Charter School | $ 400 | $ 200 | 4/15/23 |
| Private School TSO | $ 2,483 | $ 1,243 | 4/15/23 |
| 2022 TOTAL | $4,683 | $2,343 | 4/15/23 |
| 2023 Limits | Married Filing Joint | All Others |
Due Date |
|---|---|---|---|
| Qualif Charitable Org | $ 841 | $ 421 | 4/15/24 |
| Qualif Foster Care Org | $ 1,051 | $ 526 | 4/15/24 |
| Public/Charter School | $ 400 | $ 200 | 4/15/24 |
| Private School TSO | $ 2,609 | $ 1,307 | 4/15/24 |
| 2023 TOTAL | $4,901 | $ 1,307 | 4/15/24 |