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Arizona Credit for Contributions to School Tuition Organizations
with TurboTaxExtracted from PDF file 2023-arizona-form-323.pdf, last modified September 2020Credit for Contributions to School Tuition Organizations
Arizona Form 323 Credit for Contributions to Private School Tuition Organizations 2023 Include with your return. • Do not use this form for cash contributions or fees paid to a public school. • Use Form 322 for cash contributions or fees paid to public schools. For the calendar year 2023 or fiscal year beginning M M D D 2 0 2 3 and ending M M D D Y Y Y Y . Your Name as shown on Form 140, 140NR, 140PY or 140X Your Social Security Number Spouse’s Name as shown on Form 140, 140NR, 140PY or 140X (if joint return) Spouse’s Social Security Number Part 1 Current Year’s Credit A. Cash contributions made January 1, 2023 through December 31, 2023. • If you are married and filing separate returns, be sure to include all cash contributions made by you and your spouse. • Do not include those contributions for which you or your spouse claimed a credit on the 2022 tax return. • If you made cash contributions to more than three private school tuition organizations (STO), complete the Continuation Sheet on page 3 and include it with the credit form. If you made more than ten (10) cash contributions to the same STO, see instructions. (a) Contribution Date MM/DD/2023 (b) Name of Private School Tuition Organizations (c) Street Address (d) City, State (e) Cash Contribution Made 1 2023 00 2 2023 00 3 2023 00 4 If you made contributions to more than three private school tuition organizations, enter the amount from line 4h of the Continuation Sheet, otherwise enter “0”.................................................................................. 5 Total contributions made to private school tuition organizations during 2023: Add lines 1 through 4, column (e)....................................................................................................................................................................... 4 00 5 00 B. Cash contributions made January 1, 2024 through April 15, 2024 for which you or your spouse are claiming a credit on the 2023 tax return. • If you are married and filing separate returns, be sure to include all cash contributions made by you and your spouse. • If you made cash contributions to more than three private school tuition organizations, complete the Continuation Sheet on page 3 and include it with the credit form. If you made more than ten (10) cash contributions to the same STO, see instructions. (a) Contribution Date MM/DD/2024 (b) Name of Private School Tuition Organizations (c) Street Address (d) City, State (e) Cash Contribution Made 6 2024 00 7 2024 00 2024 8 9 If you made contributions to more than three private school tuition organizations, enter the amount from line 9h of the Continuation Sheet, otherwise enter “0”............................................................................................ 10 Total contributions made to private school tuition organizations January 1, 2024 through April 15, 2024 for which you are claiming a credit on the 2023 tax return. Add lines 6 through 9, column (e)...................... 11 Add lines 5 and 10. Enter the total............................................................................................................................ 12 Single taxpayers or heads of household, enter $655. Married taxpayers, enter $1,308................................. 13 Total current year’s credit: Enter the smaller of line 11 or 12. In most cases, if you are married filing a separate return, enter one-half of the smaller of line 11 or 12. See instructions.............................................. 00 9 00 10 11 12 00 00 00 13 00 You may be able to claim an additional credit for excess contributions made to school tuition organizations. Complete Part 4, on page 2 of this form. See Arizona Form 348 for more information. ADOR 10644 (23) Your Name (as shown on page 1) Part 2 Available Credit Carryover (a) Taxable Year from which you are carrying the credit (c) Amount Previously Used (d) Available Carryover: Subtract column (c) from column (b). 2018 00 00 00 15 2019 00 00 00 16 2020 00 00 00 17 2021 00 00 00 18 2022 00 00 19 Total Available Carryover: Add lines 14 through 18, column (d)................................................................................ 19 00 00 Total Available Credit 20 Current year’s credit: Enter the amount from Part 1, line 13. Also, enter this amount on Arizona Form 301, Part 1, line 8, column (a).............................................. 20 21 Available credit carryover from Part 2, line 19, column (d). Also, enter this amount on Arizona Form 301, Part 1, line 8, column (b).............................................. 21 22 Total Available Credit: Add line 20 and line 21. Also, enter this amount on Arizona Form 301, Part 1, line 8, column (c).............................................. 22 Part 4 (b) Original Credit Amount 14 Part 3 Your Social Security Number 00 00 00 Do I Have Excess Contributions Available to Claim on Arizona Form 348? 23 Total contributions made during the taxable year: • Single taxpayers, head of household, and married taxpayers filing joint, enter the amount from Part 1, line 11. • Married taxpayers filing separate; enter one-half of the amount from Part 1, line 11......................... 23 24 Maximum credit allowed on Form 323: • Single taxpayers; and heads of household; enter $655. • Married taxpayers filing joint; enter $1,308. • Married taxpayers filing separate; enter $655.................................................................................... 24 25 Excess contributions: Subtract line 24 from line 23 and enter the difference. If less than zero, enter “0”. If the amount on line 25 is more than zero, you have excess contributions available and may claim a credit on Form 348 for those contributions. If the amount on line 25 is “0”, you do not have any excess contributions available to claim on Form 348................................................ 25 ADOR 10644 (23) AZ Form 323 (2023) 00 00 00 Page 2 of 3 Your Name (as shown on page 1) Your Social Security Number AZ Form 323 - Credit for Contributions to Private School Tuition Organizations Continuation Sheet Part 1 - Continued Current Year’s Credit If you need more space to list all private school tuition organizations, complete additional sheets and enter those totals on the appropriate line(s) on page 1. A. Cash contributions made January 1, 2023 through December 31, 2023. (a) Contribution Date MM/DD/2023 (b) Name of Private School Tuition Organizations (c) Street Address (d) City, State (e) Cash Contribution Made 4a 2023 00 4b 2023 00 4c 2023 00 4d 2023 00 4e 2023 00 4f 2023 00 4g 2023 00 4h Add all amounts in column (e) and enter the total. Also, enter this amount on page 1, line 4...................... 00 4h B. Cash contributions made January 1, 2024 through April 15, 2024. (a) Contribution Date MM/DD/2024 (b) Name of Private School Tuition Organizations (c) Street Address (d) City, State (e) Cash Contribution Made 9a 2024 00 9b 2024 00 9c 2024 00 9d 2024 00 9e 2024 00 9f 2024 00 9g 2024 00 9h Add all amounts in column (e) and enter the total. Also, enter this amount on page 1, line 9...................... 9h 00 Print Form ADOR 10644 (23) AZ Form 323 (2023) Page 3 of 3
Arizona Form 323
More about the Arizona Form 323 Corporate Income Tax Tax Credit TY 2023
We last updated the Credit for Contributions to School Tuition Organizations in January 2024, so this is the latest version of Form 323, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 323 directly from TaxFormFinder. You can print other Arizona tax forms here.
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Form Sources:
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form 323 from the Department of Revenue in January 2024.
Form 323 is an Arizona Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Arizona Form 323
We have a total of ten past-year versions of Form 323 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 323
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