323: for Contributions to School Tuition Organization (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 323 calculates the 2025 credit for cash contributions to private school tuition organizations. It reports contributions, available credit carryovers, and excess contributions that may qualify for an additional credit on Form 348.
Who files this form
Use Arizona Form 323 to claim the credit for cash contributions to private school tuition organizations. The form also includes space for available credit carried over from 2020 through 2024.
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 2025 tax year, Form 323 lists these contribution periods:
- January 1, 2025 through December 31, 2025: Report contributions in Part 1, Section A. Do not include contributions for which you or your spouse claimed a credit on the 2024 tax return.
- January 1, 2026 through April 15, 2026: Report contributions 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, and your spouse’s if filing jointly, as shown on your Arizona return.
- Each contribution’s date and cash amount.
- Each private school tuition organization’s name, street address, city and state.
- For carryovers from 2020 through 2024, the original credit amount and the amount previously used.
If you contributed to more than three private school tuition organizations, complete the continuation sheet on page 3 and include it with Form 323. Use additional sheets if you need more space.
How to file
Include Form 323 with your tax return. Include the continuation sheet if required.
Transfer the amounts from Part 3 to Arizona Form 301, Part 1, line 8:
- Form 323, line 20: column (a).
- Form 323, line 21: column (b).
- Form 323, line 22: column (c).
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Using the wrong form for public school payments. Use Form 322, not Form 323.
- Claiming the same contribution again. Do not include contributions in Part 1, Section A if you or your spouse already claimed a credit for them on the 2024 return.
- Leaving out a spouse’s contributions when filing separately. Part 1 says to include all cash contributions made by both spouses.
- Omitting the continuation sheet. Complete and include it if you contributed to more than three private school tuition organizations.
- Overlooking the instruction reminder. If you made more than ten cash contributions to the same organization, the form directs you to consult the instructions.
Questions people ask
How is the current-year credit calculated?
Line 12 lists $769 for single taxpayers or heads of household and $1,535 for married taxpayers. Line 13 generally uses the smaller of total contributions on line 11 or the amount on line 12. For married taxpayers filing separately, the form says that in most cases, each enters one-half of that smaller amount and should see the instructions.
Can I report unused credit from earlier years?
Yes. Part 2 lists carryovers from 2020 through 2024. For each year, subtract the amount previously used from the original credit amount, then total the available carryovers.
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.
What if the continuation sheet is not large enough?
Complete additional sheets and enter their totals on the appropriate lines on page 1.