321: Credit for Contributions to Qualifying Charitable Organizations (2024)

Who files this form

Use Arizona Form 321 to claim the credit for cash contributions to qualifying charitable organizations (QCOs), or to report available credit carryovers from 2019 through 2023. Include it with your tax return.

The organization must be certified by the department for the year you made the contribution: 2024 for Part 1A or 2025 for Part 1B. Contributions to qualifying foster care charitable organizations are claimed on Arizona Form 352 instead.

When it's due

For the 2024 tax year, the form lists these contribution periods:

• January 1, 2024 through December 31, 2024: Report eligible cash contributions in Part 1A. Do not include contributions already claimed for a credit on your or your spouse’s 2023 return.
• January 1, 2025 through April 15, 2025: Report cash contributions in Part 1B if you or your spouse are claiming them on the 2024 return.

The form does not state a tax return filing deadline.

What you'll need

Have these details available to complete the form:

• Your name as shown on Form 140, 140NR, 140PY or 140X, and your Social Security number. For a joint return, also provide your spouse’s name and Social Security number.
• Each contribution’s date, cash amount, qualifying charity code and charity name.
• For carryovers from 2019 through 2023, the original credit amount and the amount previously used for each year.

Complete and include the page 3 continuation sheet if you contributed to more than three QCOs in either contribution period. Use additional sheets if needed.

How to file

Include Form 321 with your return.

1. Complete Part 1 for current-year contributions and the current-year credit.
2. Complete Part 2 for available credit carryovers.
3. Complete Part 3 and transfer the amounts to Arizona Form 301, Part 1, line 6: line 20 to column (a), line 21 to column (b), and line 22 to column (c).
4. Include any required continuation sheets.

The supplied form does not give a mailing address or e-filing directions.

Common mistakes

• Claiming the same contribution again: Do not include in Part 1A cash contributions for which you or your spouse claimed a credit on the 2023 return.
• Using the wrong certification year: The QCO must be certified for 2024 for Part 1A contributions and for 2025 for Part 1B contributions.
• Leaving out a spouse’s contributions: If married filing separately, include all cash contributions made by both spouses. In most cases, line 13 is one-half of the smaller of lines 11 and 12. The form directs you to the instructions for details.
• Omitting extra contributions: Include the continuation sheet if you contributed to more than three QCOs. If you made more than ten cash contributions to the same QCO, the form directs you to the instructions.
• Using the wrong form for foster care contributions: Claim contributions to qualifying foster care charitable organizations on Form 352.

Questions people ask

What credit limit does the 2024 form use?

Line 12 uses $470 for single taxpayers or heads of household and $938 for married taxpayers. Line 13 generally uses the smaller of total contributions or that limit. In most cases, married taxpayers filing separately enter one-half of that smaller amount.

Can early 2025 contributions count toward the 2024 credit?

Yes. Part 1B covers cash contributions made January 1, 2025 through April 15, 2025 that you or your spouse claim on the 2024 return. The organization must be certified for 2025.

Where do I report unused credits from earlier years?

Part 2 has carryover lines for 2019 through 2023. For each year, subtract the amount previously used from the original credit amount to calculate the available carryover.

What if the continuation sheet does not have enough space?

Complete additional sheets and enter their totals on the appropriate lines on page 1.

Official sources

• https://azdor.gov/forms