AZcredits
Guide

How much can I donate for the AZ tax credit? 2026 limits for all four programs

By AZcredits Team
How much can I donate for the AZ tax credit? 2026 limits for all four programs

The short answer

In tax year 2026, an Arizona married couple filing jointly can redirect up to $5,802 of state tax owed across the four Arizona tax credits. A single filer or someone married filing separately can redirect up to $2,909.

You don't have to use all four. Each credit is independent — give to one, two, three, or all four. Whatever you redirect comes off your Arizona state tax liability dollar-for-dollar, up to the per-program cap. Under Arizona law, "Single" and "Married filing separately" filers use the same dollar amount.

Limits by program

Arizona has four separate tax credits for individuals, each capped at a different amount and tied to a different kind of recipient.

Private School Tax Credit (STO) — up to $3,131 MFJ / $1,571 Single

The largest of the four. Contributions go to a certified School Tuition Organization, which awards scholarships to students attending a qualifying private school. It's claimed on AZ Forms 323 (Original) and 348 (Switcher / Plus). Both can be claimed in the same year up to their combined limit, which produces the $3,131 / $1,571 figure shown above.

Foster Care Tax Credit (QFCO) — up to $1,262 MFJ / $632 Single

Goes to a Qualified Foster Care Charitable Organization — agencies that serve children in foster care, foster families, and aging-out youth. Claimed on AZ Form 352. Each QFCO has a published QFCO code; you'll need it for the form.

Charitable Tax Credit (QCO) — up to $1,009 MFJ / $506 Single

The classic "charitable tax credit" — sometimes still called the Working Poor Tax Credit. Goes to a Qualifying Charitable Organization serving low-income Arizonans: food banks, shelters, medical care, job training, and similar. Claimed on AZ Form 321. Each QCO has a published QCO code.

Public School Tax Credit — up to $400 MFJ / $200 Single

The smallest cap but the broadest reach: any public school in Arizona qualifies. The donation funds extracurricular activities, character-education programs, and certain fees — not general operating costs. Claimed on AZ Form 322. You can pick any public school in the state; it doesn't need to be your child's school or your district.

Can you claim more than one in the same year?

Yes. The four credits stack. A married couple in Arizona can claim all four in the same tax year, with each one capped separately:

  • $1,009 to a food bank (Charitable / QCO)

  • $1,262 to a foster-care agency (Foster Care / QFCO)

  • $400 to a public school's after-school program (Public School)

  • $3,131 to a School Tuition Organization (Private School)

That's $5,802 in redirected state tax for one couple in one year — money that would have gone to Arizona as tax revenue, now going to organizations they chose. The same logic applies to a single filer, with the lower per-program caps adding to $2,909.

You don't have to max each one. Give what fits your budget; the credit applies up to whatever you donate. For a strategic walk-through of how the four credits fit different taxpayer situations, see our companion piece on the four paths an Arizona taxpayer can actually use.

What if you donate more than the limit?

Two things to know about the upper bound of these credits.

First, any donation above the per-program cap doesn't generate additional credit — it's still a gift to the charity, but it stops counting toward your AZ tax for that program. Plan the donation amount around the cap if maximum tax benefit is the goal.

Second, the credits are nonrefundable but carry forward. If your Arizona tax liability for the year is less than your eligible credits, the unused portion carries forward for up to five years. You won't lose it — you just apply it against future Arizona tax. This is the answer to "what happens if my AZ liability is less than my donation": the math still works, the credit just lands in a later year.

The five-year carry-forward applies to each of the four credits, but the mechanics vary slightly by program. For the exact rules in any given year, the AZ Department of Revenue is the source of truth.

Do the limits change every year?

Yes. The Arizona legislature reviews and typically adjusts the caps year over year. The amounts in this article are for tax year 2026. Two notes:

  • The dollar limits on this page come from the same source that powers the AZcredits program pages, so the four program detail pages (Private School, Foster Care, Charitable, Public School) always show the current year's figures.

  • Historically, the STO and Public School credit limits have changed more often than QCO and QFCO. Check the current-year number on the relevant program page before locking in a donation amount near the cap.

How to claim — quick reference

Four steps, same shape regardless of program:

  1. Verify the charity is certified. QCOs and QFCOs publish a code (e.g., "20356"). STOs and public schools are listed by ADOR. The AZcredits charity list shows certified organizations with their codes already attached.

  2. Donate by the deadline. For QCO, QFCO, and STO, donations made by April 15 of the year after the tax year typically count for the prior year. Public School donations follow a different deadline — confirm against AZDOR.gov for the current year.

  3. File the matching AZ form. Form 321 for QCO, Form 352 for QFCO, Forms 323/348 for STO (Original / Switcher), Form 322 for Public School. Each form goes on top of your regular AZ return.

  4. Keep the receipt. It should show the certified code (for QCO, QFCO) or the school/STO name.

If you use AZcredits to give, all four credits clear through a single transaction and you get all four receipts immediately covering each program. You still file the AZ forms — AZcredits just removes the steps of finding organizations, donating to each separately, and reconciling receipts.

Standard deduction, federal taxes, and the SALT cap

The Arizona credits are state credits, claimed on your AZ return. They work whether you take the federal standard deduction or itemize. The federal $10,000 SALT cap is a separate ceiling that limits the federal deduction for state and local taxes paid — it doesn't change AZ credit eligibility.

There's one nuance on the federal side: if you itemize a federal charitable deduction for the same contribution, IRS rules require reducing that deduction by the AZ credit you receive. Most filers in the standard-deduction era aren't affected. For personal situations, AZDOR.gov and a tax professional are the right places to confirm.

Frequently asked questions

Can I claim more than one Arizona tax credit in the same year? Yes. All four credits — Private School, Public School, QCO, and QFCO — stack and can be claimed in the same tax year, each subject to its own cap.

What's the deadline to donate? For QCO, QFCO, and STO, contributions made by April 15 of the year after the tax year typically count for that prior tax year. The Public School credit has a different deadline. Always confirm the current year's deadline on AZDOR.gov.

What if I don't owe Arizona state tax that year? The unused credit carries forward up to five years and can be applied against future Arizona tax liability.

Does the AZcredits one-transaction flow change my form filings? No. AZcredits handles the donations and receipts. You still file the matching AZ forms (321, 322, 323/348, 352) when you do your return.

Redirect your tax credit today

The AZcredits one-transaction flow lets you give across all four Arizona tax credits in a single checkout. Pick the programs that match your priorities — public schools, food banks, foster care, private-school scholarships — and one transaction covers everything come tax time.

Figures shown are for tax year 2026. For personal situations, deadlines, and current statute, consult AZDOR.gov or a tax professional.

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