INSTRUCTIONS: ARIZONA CREDIT FOR CONTRIBUTIONS TO PRIVATE SCHOOL TUITION ORGANIZATIONS (Form 323)
In Arizona, a form 323 is used to claim credit for contributions to private school tuition organizations. This document can be obtained from the website maintained by the Arizona Department of Revenue.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 1: If not filing for the calendar year printed on the form, enter the beginning and ending dates of your fiscal year.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 2: In the first blank box, enter your name as it appears on form 140, 140NR, 140PY or 140X.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 3: In the second blank box, enter your Social Security number.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 4: If filing jointly, enter your spouse's name as it appears on form 140, 140NR, 140PY or 140X in the third blank box.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 5: If applicable, enter your spouse's Social Security number in the fourth blank box.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 6: Document qualifying contributions made to private school tuition organizations on lines 1a and 1b. Complete additional schedules if you need to document more than two school tuition organizations and add the total from these supplemental forms to the sum of lines 1a and 1b. Enter the resulting sum on line 1c.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 7: On line 2, enter $500 if filing singly or as the head of household. Enter $1000 if married.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 8: On line 3, enter the smaller of line 1c or line 2. If married and filing separately, enter one half of the smaller line of line 1c or line 2.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 9: Document your available credit carryover on lines 4 through 9 as instructed.
Arizona Credit For Contributions To Private School Tuition Organization 323 Step 10: Enter the amount from line 3 on line 10 and the amount from line 9d on line 11. Add lines 10 and 11 and enter the resulting sum on line 12.
