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  • Gather donation receipts.
  • Tax software or tax professionals prepare the forms you need when you indicate you made a donation to an Arizona school tuition organization.
  • Or, if you prefer to fill out your tax forms by hand the old-fashioned way . . .

Include these Arizona income tax forms when you file your Form 140:

  • 301 for claiming credits generally
  • 323 for first $1459 of donations paid for tax year 2024 by a married couple filing jointly ($731 for a single taxpayer)
  • 348 for the next $1451 of donations paid for tax year 2024 by a married couple filing jointly ($728 for a single taxpayer)

You may claim any donations you make over those amounts as an itemized deduction on Arizona Schedule A. Include federal Schedule A when you file your IRS Form 1040, and report all donations made to SpecialNeedsScholarships.org during 2024 as a payment toward Arizona income tax. It costs you nothing to donate to SpecialNeedsScholarships.org as long as you stay within the limit for the Arizona tax credit and within 5 years owe income tax of at least the amount you donated. Filling out a little paperwork goes a long way to helping children with special needs have the education that's best for them. Thank you.