323: Credit for Contributions to School Tuition Organization (2024)

Who files this form

Use Arizona Form 323 to claim the credit for cash contributions to private school tuition organizations. Include the completed form with your tax return.

Do not use Form 323 for cash contributions or fees paid to public schools. Use Form 322 for those payments.

When it's due

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

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

The form does not state a tax return filing deadline.

What you'll need

Have the following information available to complete Form 323:

• 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 and cash amount, plus the private school tuition organization’s name, street address, city and state.
• If claiming a carryover, the original credit amount and amount previously used for each applicable year listed in Part 2, 2019 through 2023.

Complete and include the page 3 Continuation Sheet if you contributed to more than three private school tuition organizations. Use additional sheets if you need more space.

How to file

1. Complete Part 1 to list contributions and calculate the current year’s credit.
2. Complete Part 2 for any available credit carryover.
3. Complete Part 3 and transfer lines 20, 21 and 22 to Arizona Form 301, Part 1, line 8, columns (a), (b) and (c), respectively.
4. Complete Part 4 to determine whether you have excess contributions available for a credit on Form 348.
5. Include Form 323 and any required continuation sheets with your return.

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

Common mistakes

• Using the wrong form for public school payments: Use Form 322, not Form 323.
• Claiming the same contributions again: Do not include 2024 contributions for which you or your spouse already claimed a credit on the 2023 return.
• Leaving out a spouse’s contributions: If married filing separately, include all cash contributions made by both spouses in Part 1.
• Omitting continuation sheets: If you contributed to more than three private school tuition organizations, complete and include the Continuation Sheet.
• Overlooking repeated contributions: If you made more than 10 cash contributions to the same organization, the form directs you to consult the instructions. Those instructions were not supplied here.

Questions people ask

What is the 2024 current-year credit limit?

Part 1, line 12 lists $731 for single taxpayers or heads of household and $1,459 for married taxpayers. Line 13 uses the smaller of total contributions or that limit. In most cases, married taxpayers filing separately enter one-half of that smaller amount; the form refers to the instructions for details.

Can early 2025 contributions count toward my 2024 credit?

Yes. Part 1, section B covers cash contributions made January 1, 2025 through April 15, 2025 for which you or your spouse are claiming a credit on the 2024 return.

Where do I report an available credit carryover?

Use Part 2. It lists tax years 2019 through 2023 and calculates available carryover by subtracting the amount previously used from the original credit amount.

What if my contributions exceed the Form 323 limit?

Complete Part 4. If line 25 is more than zero, the form says you have excess contributions available and may claim a credit for them on Form 348. If line 25 is zero, no excess contributions are available to claim on Form 348.

Official sources

• https://azdor.gov/forms