Arizona Tax Form 322

What is Arizona Form 322?

Arizona Form 322, "Credit for Contributions Made or Fees Paid to Public Schools", is a form of the Arizona Department of Revenue. An individual uses it to work out the credit for cash contributions made or fees paid to public schools and includes it with the income tax return: the form names Forms 140, 140NR, 140PY and 140X. The Department's page on the public school tax credit says an individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a public school in Arizona for support of eligible activities, programs or purposes as defined by statute. The form says not to use it for contributions to private school tuition organizations and points to Form 323 for those.

The blank on this page is the 2025 form, marked ADOR 10941 (25).

What is on the form?

At the top the taxpayer enters their name and Social Security number as shown on the return, and the spouse's name and number for a joint return. Three parts follow:

• Part 1, Current Year's Credit. On the 2025 form, section A lists cash contributions made or fees paid from January 1 through December 31, 2025, and section B those made from January 1 through April 15, 2026 for which a credit is claimed on the 2025 return. Section A says not to include contributions or fees for which the taxpayer or the spouse claimed a credit on the 2024 return. Both sections tell married taxpayers who file separate returns to include all cash contributions or fees paid by both spouses. For each entry the form asks for the date, the school's CTDS code, the name of the public school, the school district or charter holder and the amount. The total of both sections is compared with the amount the form prints on line 12 for the filing status, and line 13 takes the smaller of the two; in most cases a married person filing a separate return is told to enter one-half of that smaller amount, and the line refers to the instructions.
• Part 2, Available Credit Carryover. For each earlier taxable year listed, the original credit and the amount previously used give the available carryover.
• Part 3, Total Available Credit. The current year's credit from Part 1 and the available carryover from Part 2 are added.

Each of the two sections says that a taxpayer who made cash contributions or paid fees to more than three public schools completes the Continuation Sheet on page 3 and includes it with the credit form.

Where do the amounts go?

The form sends each result to Arizona Form 301, Part 1, line 7: the current year's credit to column (a), the available carryover to column (b) and the total available credit to column (c). The form is marked "Include with your return." The instructions add that the taxpayer must also complete Arizona Form 301, Nonrefundable Individual Tax Credits and Recapture, and include Forms 301 and 322 with the tax return to claim the credit. The Department's page for the form also offers the instructions for the same year.