Tax Credit Form: sctaxcr.pdf (53.0KB)

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Questions about the School Tax Credit
1.   What is a Tax Credit?
In this instance, the "Tax Credit" is part of a state law that, among other things, allows individuals to donate up to $200 to the public school of their choice and take the donation as a tax credit on their Arizona Income Tax Return (Arizona Revised Statute 43-1089.01).

2.   Can two married taxpayers filing a joint return and both be eligible to claim the maximum credit?
No. The statue does, however, allow one $400 credit for a married couple filing jointly.

3.   Can a taxpayer receive a refund of these credits?
No.  The credits can only be used to the extent they reduce state tax liability to zero.  Unused amounts may be carried forward for up to the next five taxable years.

4.   Who is eligible to receive the donation?
Public schools and charter schools are eligible to receive the donation.  Pre-schools, non-governmental schools, community colleges, and universities do not qualify.

5.   Must a taxpayer have a child in school in order to claim this credit?
No.  There is no requirement that the taxpayer have a child enrolled in a public school in order to get the credit.

6.  Can you give to more than one school?
Yes, however the total amount cannot exceed $200 ($400 for married couples filing jointly) in the calendar year, and you must have receipts from each school.

7.   Can you use this as a a deduction on your federal return?
It may be possible, but it is subject to the IRS's policy on donations.  Please consult with your accountant.

8.   What does this money go for?
This money can be spent by the individual schools on programs and activities that benefit children.  Musical instruments, library books, athletic equipment, and art supplies are just some of the items that can purchased with these funds.

9.   Who decides how the money is spent?
Normally the site councils who are made up of parents, teachers, and students.

10. How can I make a donation?
Residents:  You can make your donation at any school or by clicking on the "School Tax Credit" form above.