Update: On 9/18/24, the Arizona Department of Revenue announces that $51Million remains under the aggregate cap for 24/25. The deadline to participate is early December as this credit deadline, unlike the individual credit, is December 31st.
AZTO invites you to become directly involved in improving education in Arizona.
If you are an Arizona taxpayer, the Arizona Private School Tuition Tax Credit allows you to give to AZTO and receive a dollar-for-dollar tax credit against your Arizona Income Taxes. AZTO then issues tuition awards to eligible students attending one of AZTO’s participating schools. For a 90 second overview on Arizona’s Tuition Tax Credit Program, see AZTO’s Whiteboard Animation Video.
Two Credits for Arizona Individual Taxpayers
- Original Tuition Tax Credit Program (ARS 43-1089):
- The Original Credit was signed into law in 1997.
- The 2024 contribution limits are $1,459 for those filing married jointly and $731 for individuals.
- Arizona Form 323 is used to claim this credit.
- All K-12 applicants attending one of AZTO’s participating schools are eligible.
- PLUS (Private Learning Uplifting Students) Tuition Tax Credit Program (ARS 43-1089.03):
- The PLUS/Overflow Credit was signed into law in 2012.
- The 2024 credit limits are $1,451 for those that file married jointly and $728 for individuals.
- You may give to the PLUS Credit Program only after you have met the maximum donation amount for the Original Credit Program.
- Arizona Form 348 is used to claim this credit.
- Eligibility is specific for the following student groups: Kindergartners, most newly enrolled students, former ESA recipients, Military Dependents, Prior Corporate Credit Recipients, and Prior PLUS Credit Recipients. For more details see PLUS Eligibility.
| Tuition Tax Credits | 2024 Original Credit Maximum | 2024 PLUS Credit Maximum | 2024 Tuition Credits Maximum |
| Married Jointly | $1,459 | $1,451 | $2,910 |
|---|---|---|---|
| Individual | $731 | $728 | $1,459 |
| Tax Forms | 323/301 | 348/301 | 323/348/301 |
How do I make my AZTO contribution?
- By Credit or Debit Card
- Online, make your secure online donation HERE.
- By Phone. Call us at 602-295-3033, available M-F 9:00-4:00.
- Recurring Monthly Donations.
- By Personal Check
- Mail personal check with AZTO 2024 Donation Form.
Whichever method you choose, tax year 2024 credit donations must be received or postmarked by April 15th, 2025.