321: for Contributions to Qualifying Charitable Organizations (2025)

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 carryover. Include the form with your return.

Contributions to qualifying foster care charitable organizations are claimed on Arizona Form 352, not Form 321.

When it's due

For the 2025 tax year, the form lists these contribution periods:

• January 1, 2025 through December 31, 2025: Report these cash contributions in Part 1, Section A. The QCO must be certified by the department for 2025.
• January 1, 2026 through April 15, 2026: Report these cash contributions in Part 1, Section B if you or your spouse are claiming them on the 2025 return. The organization must be certified by the department for 2026.

The form does not state a tax return filing deadline.

What you'll need

Have the following information and forms ready:

• Your name and Social Security number as shown on Form 140, 140NR, 140PY or 140X. For a joint return, also provide your spouse’s name and Social Security number.
• Each contribution’s date, qualifying charity code, charity name and cash amount.
• For any credit carryover from 2020 through 2024, the original credit amount and the amount previously used.
• The page 3 Continuation Sheet if you contributed to more than three QCOs. Include additional sheets if you need more space.
• Arizona Form 301, where you must also enter the credit amounts from Part 3.

How to file

Include Form 321 with your return. If you contributed to more than three QCOs, complete the Continuation Sheet and include it with the credit form.

Transfer the amounts from Form 321, lines 20, 21 and 22, to Arizona Form 301, Part 1, line 6, columns (a), (b) and (c), respectively.

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

Common mistakes

• Claiming the same contribution again: Do not include Section A contributions for which you or your spouse claimed a credit on the 2024 return.
• Using the wrong certification year: Section A requires QCO certification for 2025. Section B requires certification for 2026.
• Leaving out a spouse’s contributions: If married filing separately, include all cash contributions made by both you and your spouse.
• Using the wrong form for foster care contributions: Claim contributions to qualifying foster care charitable organizations on Arizona Form 352.
• Omitting extra contribution listings: If you contributed to more than three QCOs, complete and include the Continuation Sheet. The form directs you to consult the instructions if you made more than ten cash contributions to the same QCO; those instructions were not supplied.

Questions people ask

What is the current-year credit limit for 2025?

Line 12 lists $495 for single taxpayers or heads of household and $987 for married taxpayers. Line 13 generally uses the smaller of total contributions on line 11 or the limit on line 12. In most cases, married taxpayers filing separately enter one-half of that smaller amount. The form refers to instructions for exceptions, but those instructions were not supplied.

Can contributions made in 2026 count toward the 2025 credit?

Yes. Section B covers cash contributions made January 1, 2026 through April 15, 2026 that you or your spouse are claiming on the 2025 return. The organization must be certified by the department for 2026.

Where do I report unused credit from earlier years?

Part 2 lists carryover from 2020 through 2024. For each year, subtract the amount previously used from the original credit amount, then add the available amounts on line 19.

What if I donated to more than three QCOs?

Complete the Continuation Sheet on page 3 and include it with Form 321. Transfer its Section A total to page 1, line 4, and its Section B total to page 1, line 9. Use additional sheets if you need more space.

Official sources

• https://azdor.gov/forms