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Arizona Credit for Corporate Contributions to School Tuition Organizations
Extracted from PDF file 2023-arizona-form-335.pdf, last modified October 2009Credit for Corporate Contributions to School Tuition Organizations
Arizona Form 335 Credit for Corporate Contributions to School Tuition Organizations 2023 Include with your return. 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 . Name as shown on Form 99T, 120, 120A, 120S, 120X or 165 Part 1 Employer Identification Number Current Taxable Year’s Credit Calculation (a) School Tuition Organization Name and Address (b) Credit Approval Number (c) Contribution Amount 1 00 2 00 3 00 4 00 5 00 6 00 7 00 8 00 9 00 10 00 11 Current year’s contributions: Add lines 1 through 10 and any amounts on additional schedules. Enter the total......................................................................................................................................................... 11 00 12 Flow-through from a partnership from Form 335-P, line 13.................................................................................... 12 00 13 Total Current Year’s Contributions: Add lines 11 and 12. Enter the total............................................................... 13 00 ADOR 10713 (23) Continued on page 2 Name (as shown on page 1) Part 2 Available Credit Carryover (a) Taxable Year EIN (b) Original Credit Amount (c) Amount Previously Used 00 00 00 00 00 14 15 16 17 18 00 00 00 00 00 19 Total Available Carryover: Add lines 14 through 18 in column (d)......................................................................... Part 3 (d) Available Carryover: Subtract column (c) from column (b). 00 00 00 00 00 19 00 20 00 21 00 22 00 Total Available Credit C Corporations, S Corporations claiming this credit at the corporate level, and exempt organizations with UBTI: 20 Total current year’s contributions: • Partnerships passing through this credit: Enter “0”. • Qualified S Corporations electing to pass through this credit: Enter “0”. (Complete Part 4 to determine if qualified.) • All others: Enter the amount from line 13. • Also enter this amount on Form 300, Part 1, line 7, column (a)......................................................................... 21 Available credit carryover from Part 2, line 19, column (d). • Also enter this amount on Form 300, Part 1, line 7, column (b).......................................................................... 22 Total available credit: Add lines 20 and 21. Enter the total. • Also enter this amount on Form 300, Part 1, line 7, column (c).......................................................................... NOTE: Partnerships proceed to the instruction box at the bottom of this page. S Corporations, continue to Part 4. Part 4 S Corporation Credit Election S Corporations may elect to pass this credit through to its shareholders if its combined contributions to School Tuition Organizations and School Tuition Organizations for Displaced Students or Students With Disabilities, Forms 335 and 341, are greater than, or equal to, $5,000.00. 23 Total contributions from line 11........................................................................ 23 00 24 Total contributions from Form 341, line 11....................................................... 24 00 25 Total contributions: Add lines 23 and 24. Enter the total...................................................................................... 25 Yes 26 Is line 25 greater than or equal to $5,000.00?........................................................................................................ If “Yes”, you qualify and may elect to pass this credit through to the individual shareholders of the S Corporation. To do this, complete the authorization below. If “No”, STOP, the S Corporation cannot pass this credit through to its individual shareholders. 00 No 27 The S Corporation has made an irrevocable election for the taxable year ending M M D D Y Y Y Y to: (check only one box): 27a Pass the credit as shown on line 13, for the taxable year indicated above, through to its individual shareholders. OR 27b Claim this credit as shown on line 13, for the taxable year indicated above, at the corporate level. Signature Title Date S Corporations making the election to pass on this credit to its shareholders, proceed to the instructions below. INSTRUCTIONS: • Partnerships passing this credit though to its corporate partners, complete Form 335-P for each corporate partner, and include a copy of this form with your return. Provide a copy of Form 335-P to each corporate partner. • S Corporations passing this credit through to its individual shareholders, complete Form 335-S for each shareholder, and include a copy of this form with your return. Provide a copy of Form 335-S to each shareholder. ADOR 10713 (23) AZ Form 335 (2023) Print Page 2 of 2
Arizona Form 335
More about the Arizona Form 335 Corporate Income Tax Tax Credit TY 2023
We last updated the Credit for Corporate Contributions to School Tuition Organizations in February 2024, so this is the latest version of Form 335, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 335 directly from TaxFormFinder. You can print other Arizona tax forms here.
Related Arizona Corporate Income Tax Forms:
TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Arizona Form 335.
View all 96 Arizona Income Tax Forms
Form Sources:
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form 335 from the Department of Revenue in February 2024.
Form 335 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 335
We have a total of ten past-year versions of Form 335 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 335
Arizona Form 335
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