322: for Contributions Made or Fees Paid to Public Schools (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 322 calculates the credit for cash contributions made or fees paid to public schools. It lists the schools and payment amounts, calculates the current year's credit, and adds available credit carryovers from 2020 through 2024.
Who files this form
Use Arizona Form 322 to claim the 2025 credit for cash contributions made or fees paid to public schools, or to report available credit carried over from 2020 through 2024. 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 2025 tax-year credit, the form lists these payment periods:
- January 1, 2025 through December 31, 2025: Report contributions and fees in Part 1, Section A. Exclude payments already claimed for a credit on the 2024 tax return.
- January 1, 2026 through April 15, 2026: Report contributions and fees in Part 1, Section B if you or your spouse are claiming them on the 2025 tax return.
The form does not state a tax-return filing deadline.
What you'll need
Have the following information 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 or fee payment’s date and amount.
- Each public school’s CTDS code, school name, and school district or charter holder name.
- For carryovers from 2020 through 2024, 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. Form 322 also directs you to enter your credit amounts on Arizona Form 301.
How to file
Include Form 322 with your return. The supplied form does not give a mailing address or e-file directions.
- Complete Part 1 for the current year’s credit.
- Complete Part 2 for available credit carryovers.
- In Part 3, combine the current credit and available carryover.
- Transfer lines 20, 21 and 22 to Arizona Form 301, Part 1, line 7, columns (a), (b) and (c), respectively.
- Include the Continuation Sheet if you paid more than three public schools. If you need additional sheets, enter their totals on the appropriate lines on page 1.
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 2025 payments for which you or your spouse already claimed a credit on the 2024 return.
- Leaving out a spouse’s payments: If married filing separately, include all cash contributions and fees paid by both spouses in Part 1.
- Skipping the Continuation Sheet: Complete and include it if you paid more than three public schools.
- Overlooking special instructions: The form says to see the instructions if you made more than ten contributions or fee payments to the same public school. Those instructions were not supplied here.
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 that amount or the total contributions and fees on line 11.
How is the credit calculated if I am married filing separately?
Include both spouses’ contributions and fees. In most cases, line 13 is one-half of the smaller of line 11 or line 12. The form refers you to the instructions for details, but those instructions were not supplied here.
Can payments made in 2026 count toward the 2025 credit?
Yes. Part 1, Section B covers payments made January 1, 2026 through April 15, 2026 for which you or your spouse are claiming a credit on the 2025 return.
Which carryover years does this form list?
Part 2 lists 2020 through 2024. For each year, subtract the amount previously used from the original credit amount to calculate the available carryover.