How to Claim Your Arizona Private School Tax Credit
The information you need to claim your tax credit is located on the donation receipt provided to you by APSTO. When filing, you can claim your credit for donations made to the Original Tax Credit by using Arizona Form 323, donations made to the Switcher (Overflow/PLUS) Tax Credit can be claimed using Arizona Form 348. These two forms will then be summarized on Arizona Form 301 to be included with your personal return, Arizona Form 140.
You will need Arizona Schedule A if claiming a federal deduction (charitable gift). APSTO is a charitable organization under Section 501(c)(3) of the Internal Revenue code.
You may visit the Arizona Department of Revenue site to obtain your forms or follow the convenient links below to find all required forms and needed instructions. To download these forms you will need a PDF reader, like Acrobat. For your convenience here is a free version of Acrobat Reader. If you do not have access to printing, please contact us, we will be happy to mail you copies of any forms you need.
Tax Credit Receipt
Depending on how much, or how you chose to donate, your donation receipt may be split into three separate categories for tax purposes. See sample donation receipt.
- The Original Tax Credit
- The Switcher (Overflow/PLUS) Tax Credit
- Charitable Contributions
The third category, Charitable Contributions, will only apply if a donor is:
- An out-of-state donor who has no Arizona state tax liability but chooses to donate to APSTO.
- An in-state donor who has no Arizona state tax liability but chooses to donate to APSTO.
- A donor who does have Arizona state tax liability but chooses to donate more than state set maximums.
If donating online, you will receive a confirmation receipt by email upon completing your donation. Within 3-5 business days you will recieve a formal donation receipt. If you've created an account through our Donor Portal, you will have the ability to print your own receipts. You will be given the opportunity to create a Donor Portal account when you complete your online donation.
If donating by mail, an email receipt will be sent to the address you provide on your donation form. If you would like a copy mailed instead, just let us know.
Note: if you are donating through our Monthly Contributions or Withholdings Program, donation statements will be mailed in January for the previous year’s contributions.
You may contact us or call anytime 480-256-1001 to request a copy of your donation receipt.
Mailing address for Tax Credit purposes:
Arizona Private School Tuition Organization
6424 East Greenway Parkway, Suite 100
Scottsdale, AZ 85254
Arizona Department of Revenue’s School Tax Credit publication.
STOs certified to receive tax credit donations from individual taxpayers.
Tax Forms and Instructions for Individual Taxpayers
Arizona Resident Income Tax Return
Booklet includes Arizona Form 140, Instructions and Arizona Schedule A
Arizona Part-Year Resident Income Tax Return
Booklet includes Arizona Form 140PY, Instructions and Arizona Schedule A(PY)
Arizona Nonresident Income Tax Return
Booklet includes Arizona Form 140NR, Instructions and Arizona Schedule A(NR)
Arizona Tax Credit Summary Form 301
Arizona Original Tax Credit Form 323
Arizona Switcher (Overflow/PLUS) Tax Credit Form 348
Arizona Itemized Deduction Form Schedule A
If claiming a federal deduction (charitable contribution).
Questions? Call 480-256-1001 or email info@APSTO.org
While APSTO deals with the Arizona Private School Tuition Tax Credit Program every day, we are not tax advisors. This is intended to help guide you but not intended to replace official tax advice. if you have questions regarding your tax situation, it is always best to consult with a tax professional.