How to Claim Your Corporate Tax Credit
You or your tax adviser will need to file Arizona tax Forms 335 or 341 with your corporate tax return (Form 120) to claim the tax credit. Depending on your corporate structure, the designation chosen for the donation (Low-income A.R.S 43-1183 or Displaced Students/Students with Disabilities A.R.S. 43-1184) will determine the form(s) to file with your return. You may visit the Arizona Department of Revenue site to obtain these forms or follow the convenient links below. All 335 and 341 forms for each corporate structure are provided with the needed instructions.
Mailing address for Tax Credit purposes:
Arizona Private School Organization
6424 East Greenway Parkway, Suite 100
Scottsdale, AZ 85254
Arizona Department of Revenue’s School Tax Credit publication
School Tuition Organizations certified by the state to receive tax credit donations from corporate taxpayers
Tax Forms and Instructions for Corporations
CREDIT FOR CORPORATE CONTRIBUTIONS TO SCHOOL TUITION ORGANIZATIONS
Credit for Corporate Contributions to SCHOOL TUITION ORGANIZATIONS for Displaced Students or Students With Disabilities
Tax Forms and Instructions for S-Corporations
Credit for Business Contributions by an S-Corporation to SCHOOL TUITION ORGANIZATIONS
Credit for Business Contributions by an S-Corporation to SCHOOL TUITION ORGANIZATIONS for Displaced Students or Students With Disabilities
Credit for Corporate Contributions to SCHOOL TUITION ORGANIZATIONS with Distribution to Corporate Partners
Credit for Corporate Contributions to SCHOOL TUITION ORGANIZATIONS for Displaced Students or Students With Disabilities – Distribution to Corporate Partners
Credit for Corporate Contributions to SCHOOL TUITION ORGANIZATIONS with Distributions to Individual Shareholders of an S-Corporation
Credit for Corporate Contributions to SCHOOL TUITION ORGANIZATIONS for Displaced Students or Students With Disabilities – Distributions to Individual Shareholder of an S-Corporation
Please
click here
for additional S-Corporation and individual shareholder reporting requirements.
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.