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Arizona Tax Credit

What is a tax Credit?

Arizona Law (ARS 43-1089.01) allows married couples filing jointly a tax credit of up to $400 and individual taxpayers a tax credit of up to $200 when they contribute to extra-curricular activities in public schools. This tax credit is available to all who reside in Arizona and have a tax liability at least equal to that of their donation. You do not have to be a parent of a child in a Queen Creek school to benefit from this law. Corporations are not eligible. Contributions are donated directly to the schools. This means your donations are used directly to support student activities of the Queen Creek school of your choice. 

A tax credit is a full refund of your money provided you have a tax liability equaling or exceeding your donation. For example, if you have a $900 Arizona State tax liability and you make a $400 donation to a public school, $400 is subtracted from your tax liability. You would owe only $500. A husband and wife who file separate returns for a taxable year for which they could have filed jointly may each claim only one-half of the $400 tax credit that would have been allowed for the joint return. The credit allowed is in lieu of any deduction pursuant to Section 170 of the Internal Revenue Code for charitable contributions, which would also be taken for Arizona tax purposes. You cannot take the charitable contribution deduction on your state income tax return and take the tax credit as well.

To claim the tax credit, taxpayers must contribute to an extra-curricular activity for which the school district requires a fee or funds to operate the program. Extra-curricular activities are optional, noncredit educational activities that are offered before, during or after school hours. Examples include field trips, enrichment activities, athletic and music programs, and after school clubs. These programs depend on fees from students. The Governing Board has approved a fee schedule, which designates the appropriate extra-curricular programs.

Beginning in 2016, you may use any credit eligible fees paid and contributions made to any Queen Creek school from January 1 through April 15 of a calendar year as a tax credit on either the prior year’s tax return or current tax year. For example, qualifying contributions made to a Queen Creek school January 1, 2016 to April 15, 2016 may be used as a tax credit on either your 2015 or 2016 Arizona income tax return. Contributions made from April 16 to December 31 would be eligible only for 2016 state tax filings.

How do I receive my tax credit?

Please do the following if you would like to receive the tax credit: 

  • Download and complete the Arizona Tax Credit Contribution form located in the right sidebar of this page. Attach your check made payable to Queen Creek Unified School District (QCUSD). Please be sure to designate which school you wish to support. 
  • Indicate on the response form how you would like your donation to be used.  
  • You can make your contribution in person at any Queen Creek school or mail the form to the address below. Upon payment, a receipt will be given or mailed to you for tax reporting purposes. Please place this form with your other tax preparation documents.

How do I prepare my taxes?

Show your receipt to your tax preparer which should have ARIZONA FORM 322 to report your tax credit. This form is also available on the Department of Revenue website. If you prepare your own taxes and you do not have a computer, call 480-987-5935. We will be happy to mail a copy of Form 322 to you.

Since QCUSD must keep accurate records of the funds received and report donation to the state, there will be no refunds should you discover that you do not have a tax liability to cover the tax credit. However, you would be able to carry the credit forward for up to five years.

Can I mail my check and request form?

Mail your check with the Tax Credit Program form, postmarked on or before April 15, to:

Queen Creek Unified School District No. 95
Attn: CFO
20217 E. Chandler Heights Road
Queen Creek, AZ 85142

Call QCUSD at (480) 987.5935 for more information.

Queen Creek Unified School District
20217 East Chandler Heights Road 
Queen Creek, AZ  85142
Phone:  (480) 987-5935
Fax:  (480) 987-9714