Arizona credit forms are typically available in December of each tax year.
Arizona State income tax forms 301, 323, and 348 are used for claiming the Original and PLUS/Overflow Tuition Tax Credits. Form 335 is used in claiming the Corporate Tax Credit. You can retrieve Arizona tax forms from the Arizona Department of Revenue’s website or click on the below links.
Tax Year 2023 Credit Forms
Form 323: Original Credit for Contributions to Certified STOs
Form 348: PLUS/Overflow/Switcher Credit for Contributions to Certified STOs
Form 301: Individual Tax Credits (all Arizona credits)
Form 335: Corporate Tax Credit
| Tuition Tax Credits | 2023 Original Credit Maximum | 2023 PLUS Credit Maximum | 2023 Tuition Credits Maximum |
| Married Jointly | $1,308 | $1,301 | $2,609 |
|---|---|---|---|
| Individual | $655 | $652 | $1,307 |
| Tax Forms | 323/301 | 348/301 | 323/348/301 |