322: Credit for Contributions Made or Fees Paid to Public Schools (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 322 calculates the credit for cash contributions made or fees paid to public schools. It reports the current year's credit, available credit carryovers, and total available credit, and is included with your tax return.
Who files this form
Use Arizona Form 322 to claim the credit for cash contributions made or fees paid to public schools for tax year 2024, or to report available credit carryovers. Include it with your tax return.
Do not use this form for contributions to private school tuition organizations. Use Form 323 for those contributions.
When it's due
For the 2024 tax-year credit, the form lists these payment periods:
- January 1, 2024 through December 31, 2024: Report payments in Part 1, Section A. Exclude payments for which you or your spouse claimed a credit on the 2023 return.
- January 1, 2025 through April 15, 2025: Report payments in Part 1, Section B 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 the information requested by the form ready:
- Your name and Social Security number, plus your spouse’s name and Social Security number if filing jointly, as shown on your return.
- Each contribution or fee payment’s date and amount.
- Each public school’s CTDS code and name, and its school district or charter holder name.
- For credit carryovers from 2019 through 2023, the original credit amount and the amount previously used for each year.
Use the page 3 Continuation Sheet if you paid more than three public schools in either payment period. Form 322 also directs you to enter credit totals on Arizona Form 301.
How to file
Include Form 322 with your return. Attach the Continuation Sheet if required.
Complete Part 1 for the current year’s credit, Part 2 for available carryovers, and Part 3 for the total available credit. Transfer the amounts from lines 20, 21, and 22 to Arizona Form 301, Part 1, line 7, columns (a), (b), and (c), respectively.
The supplied form does not provide a mailing address or e-filing instructions.
Common mistakes
- Using the wrong form: Contributions to private school tuition organizations belong on Form 323, not Form 322.
- Claiming the same payment again: Do not include 2024 payments for which you or your spouse claimed a credit on the 2023 return.
- Leaving out a spouse’s payments: If married filing separately, include all cash contributions or fees paid by both spouses in Part 1.
- Omitting extra schools: If you paid more than three public schools in either payment period, complete and include the Continuation Sheet. Use additional sheets if needed.
- Overlooking the special instruction for repeated payments: If you made more than ten cash contributions or fee payments to the same public school, the form says to see the instructions. Those instructions were not supplied.
Questions people ask
What is the current-year credit limit?
Line 12 lists $200 for single taxpayers or heads of household and $400 for married taxpayers. Line 13 generally uses the smaller of your total payments or that limit.
How is the credit calculated if I am married filing separately?
Include both spouses’ payments in Part 1. The form says that, in most cases, each separate filer enters one-half of the smaller of line 11 or line 12. It refers you to the instructions for more detail, but those instructions were not supplied.
Can payments made in early 2025 count toward the 2024 credit?
Yes. Part 1, Section B covers payments made January 1, 2025 through April 15, 2025 for which you or your spouse are claiming a credit on the 2024 return.
Which carryover years are listed on the form?
Part 2 lists 2019 through 2023. For each year, subtract the amount previously used from the original credit amount to find the available carryover.