Arizona Tax Credits
Arizona tax law (A.R.S. Â§ 43-1089.01), allows individual Arizona taxpayers a tax credit of up to $200 and joint filing taxpayers up to $400 if they contribute to extracurricular activities in Arizona public schools. This tax credit is available to all who reside in Arizona and have a tax liability at least equal to that of their donation. You do not have to be a parent of a child to benefit from this law. However, corporations are not eligible.
Tax Credit FAQs
What qualifies as an extracurricular activity?
Extracurricular activities means school sponsored activities that require enrolled students to pay a fee in order to participate. Such activities may include, but are not limited to:
- Use of band uniforms
- Use of equipment or uniforms for varsity athletics
- Use of scientific laboratory equipment or materials
- In-state or out-of-state trips that are solely for competitive events.
Generally, extracurricular activities are any educational or recreational activities that supplement the educational program of the school. See our Tax Credit Receipt Request Form for a list of extracurricular activities that meet the tax credit requirements.
What is a tax credit?
Contributions to public schools have always been tax deductible. A tax deduction allows you to subtract the amount of a contribution from the amount of your taxable income. The new law, however, applies a tax credit to the amount of taxes you owe. A tax credit is a full refund of your money provided you have a tax liability equal to/greater than your donation.
How can I receive my credit?
Please do the following if you would like to receive the tax credit:
- Print and fill out the Tax Credit Receipt Request.
- The Tax Credit Receipt Request form allows you to select a specific extracurricular activity you want to support, or you may select "all extracurricular programs as needed."
- You may make your donation in person at the district office, or you may mail the form to the district. Upon payment, we will send you a receipt for your donation for tax reporting purposes.
How do I claim the tax credit when I prepare my taxes?
We will issue you a receipt for your donation. Show this receipt to your tax professional, who should use Arizona Form 322 to claim your tax credit. You will receive a full credit for the amount you contributed to the school provided your Arizona income tax liability for the year equals or exceeds your donation.
Because Ajo Unified School District must keep strict records of the funds we receive and report their use to the state, we will not issue refunds should you discover that you do not have a tax liability to cover the tax credit. You may carry the credit forward up to five years. You may also use any portion of the donation that is not a tax credit as a charitable deduction.
Can I mail my check?
Yes. Please mail the Tax Credit Receipt Request form with a check to:
Ajo Unified School District No. 15
111 North Well Road
Ajo, AZ 85321
I still have questions. Who can help?
If you still have questions about tax credits or student fees, or would like us to mail a form to you, please contact us.