Private school tuition organization credits

Important points

There are two private school tuition tax credits. The first is called the “Credit for Contributions to Private School Tuition Organizations. Single taxpayers may contribute up to $546 and married taxpayers filing jointly may contribute up to $1,092 for tax year 2017. For 2018, the numbers are $552 for single and $1,110 for married taxpayers.

Once the maximum is reached on this credit, an additional credit becomes available: the Credit for Contributions to Certified School Tuition Organization Credit. The amounts for this credit are an additional $543 (single) and $1,085 (married) for 2017 and $552 (single) and $1,103 (married) for 2018. Between the two credits, for 2017 a single taxpayer may claim a credit of up to $1,089 and married taxpayers filing jointly may claim a credit of up to $2,177. For 2018, a single taxpayer may claim a credit of up to $1,107 and married taxpayers filing jointly may claim a credit of up to $2,213. Unused amounts may be carried forward for up to five consecutive years.

Note that your donation to the school tuition organization will not qualify for the credits if you designate the donation for your dependent. If you designate a non-dependent beneficiary, your donation will qualify for the AZ Tax Credit; however, it will not qualify as a charitable contribution on your Federal tax return. The IRS considers this a gift.

Download a list of all qualifying private school tuition organizations

Get more details from the AZ Dept. of Revenue

A receipt dated no later than April 15th of the year following the donation is required documentation for all tax credits. If you do not receive a receipt shortly after making a donation, contact the organization and request one.

The five tax credits

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