Article: 50168
Overview
Arizona individual taxpayers may use Form 322 to claim a state income tax credit for contributions or fees paid directly to Arizona public schools in support of extracurricular activities or qualified character education programs.
Eligible taxpayers may claim a credit for qualifying contributions as follows:
- Up to $200 for those filing as Single, Head of Household, or Married Filing Separately
- Up to $400 for those filing as Married Filing Jointly
Examples of Qualifying Contributions or Fees
- The following are examples of public school programs or activities for which contributions or fees may qualify for the credit:
- Standardized testing for college credit administered by a recognized educational testing organization
- CPR training
- Career and technical education industry certification assessments
- Preparation courses and related materials for standardized tests
Non-Qualifying Contributions or Fees
- Contributions or payments made to the following entities or institutions do not qualify for the tax credit:
- Preschools
- Community colleges
- Nongovernmental (private) schools
- Universities
- Public schools located outside of Arizona
Extracurricular Activity Guidelines
Some school-sponsored extracurricular activities may require a participation fee. Individual school districts are responsible for determining which activities qualify as extracurricular for each public school under their jurisdiction.
Important: Extracurricular activities do not include senior trips or any events that are primarily recreational, amusement-related, or tourism-focused.
Examples of Qualifying Extracurricular Activities
- Band uniforms
- Varsity athletics uniforms or equipment usage
- Laboratory equipment or materials used for scientific education
Reporting Form 322 – Credit for Contributions Made or Fees Paid to Public Schools
To report Form 322 – Credit for Contributions Made or Fees Paid to Public Schools, follow the steps below:
- Go to the State taxes section.
- Select I’d like to see the forms I’ve filled out or search for a form.
- In the drop list, select Arizona.
- Select the Credits tab.
- Select 322 – Credit for Contributions Made or Fees Paid to Public Schools to add and open the form.
- Enter the credit amount on the applicable lines.
- Click Save to apply changes.
Credits from prior tax years that were not fully utilized but are eligible to be carried forward may be entered in Part 2. When reporting these credits, you must provide both the original credit amount and the portion previously claimed in prior tax years.