Arizona Credit for Donations to Military Family Relief Fund

Credit for Donations to Military Family Relief Fund
Arizona Form 340
Arizona Form

340

Credit for Donations to the
Military Family Relief Fund

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 .
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 a joint return)

Spouse’s Social Security Number

	
	1	 Did you receive a receipt from the Arizona Department of Veterans’ Services that indicates that your
contribution qualifies for this credit?................................................................................................................. 	 1
	If you answered “No,” STOP! You do not qualify for this credit.

	YES	NO

NOTE: If your receipt does not show which account (pre-9/11 or post-9/11) your donation was deposited into, enter the amount of the
donation on line 3 (post-9/11 donation).
2
3
4
5

Qualified donations made to the pre-9/11 veterans subaccount during 2023................................................
Qualified donations made to the post-9/11 veterans subaccount during 2023...............................................
Total qualified donations made during 2023. Add lines 2 and 3. Enter the total...........................................
Single taxpayers or heads of household, enter $200 here. Married taxpayers filing a joint return, enter
$400 here. Married taxpayers filing a separate return, enter $200................................................................
6 Current year’s credit before tax: Enter the smaller of line 4 or 5. Also, enter this amount on Arizona
Form 301, Part 1, line 15, columns (a) and (c)...............................................................................................

Instructions
For information or help, call one of the numbers listed:
Phoenix	
(602) 255-3381
From area codes 520 and 928, toll-free	
(800) 352-4090
Tax forms, instructions, and other tax information
If you need tax forms, instructions, and other tax information,
go to the department’s website at www.azdor.gov.
Income Tax Procedures and Rulings
These instructions may refer to the department’s income
tax procedures and rulings for more information. To view or
print these, go to our website and click on Reports and Legal
Research then click on Legal Research and select a document
and category type from the drop down menus.
Publications
To view or print the department’s publications, go to our
website and click on Reports and Legal Research then click
on Publications.
For more information about the Military Family Relief Fund, visit
the Arizona Department of Veterans’ Services (ADVS) website at
www.azdvs.gov.

General Instructions
NOTE:
You must also complete Arizona Form 301,
Nonrefundable Individual Tax Credits and Recapture, and
include Forms 301 and 340 with your tax return to claim this
credit.
Arizona law allowing for a tax credit for cash donations made to
the Military Family Relief Fund was extended to taxable year 2026.
The ADVS established two subaccounts (pre-9/11 and post-9/11)
for which a donor must designate which account the donor wishes
the donation to be deposited into. If your donation qualifies for the
credit, your credit will be the smaller of 1 through 4.
ADOR 10395 (23)

1.	
2.	
3.	
	
	
	
4.	

	2
	3
	4

00
00
00

	5

00

	6

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Print Form

The amount you donated to the fund during the taxable year.
If you are a single taxpayer or a head of household, $200.
If you are married filing a joint return, $400. If you are filing
separate returns, you each may claim only 1/2 of the credit
that would have been allowed on a joint return (up to a
maximum of $200 each).
Your tax liability for the taxable year.

There is no carry forward for this credit. You must claim and use
this credit on the tax return filed for the taxable year for which you
made your donation.
This credit is available only to individuals. Corporations may not
claim this credit. A partnership may not pass the credit through to
its partners. An S Corporation may not pass the credit through to
its shareholders.
You cannot claim both a tax credit and an itemized deduction for
your donation.
Before you claim this credit, you must have received a receipt from
the ADVS. Your receipt must show all of the following:
•	 your full name and address,
•	 the last four digits of your Social Security Number (SSN),
•	 the amount you donated,
•	the amount designated to each fund (pre-9/11 and/or
	 post-9/11), and
•	 your donation qualifies for the tax credit.

Military Family Relief Fund
The ADVS administers the Military Family Relief Fund. Donations
deposited into the pre-9/11 veterans subaccount will be used to
provide financial assistance. The service member of an applying
family must have been deceased, wounded or injured or become
seriously ill on or before September 11, 2001, been deployed
from a military base in this state, claimed this state as the service
member’s home of record, or been a member of the Arizona
National guard at the time of deployment. If discharged from
Continued on page 2 

military service, the service member must have been discharged
under honorable conditions. The assistance shall be based on
financial need up to twenty thousand dollars per family.
Donations deposited into the post-9/11 veterans subaccount will
be used to provide financial assistance. The service member of
an applying family must have been deceased, wounded or injured
or become seriously ill after September 11, 2001, been deployed
from a military base in this state, claimed this state as the service
member’s home of record, or been a member of the Arizona
National Guard at the time of deployment. If discharged from
military service, the service member must have been discharged
under honorable conditions. The assistance shall be based on
financial need up to twenty thousand dollars per family.
Your donations may qualify for this income tax credit. Donations
will qualify for the credit if the total amount donated during the
calendar year has not exceeded one million dollars.
Donations made once the total donations for the calendar year
reach one million dollars will not qualify for the credit. The
determination of whether a donation will qualify for the credit is
made on a first come, first served basis by the ADVS.
The ADVS will provide you with a receipt that will let you know if
your donation qualifies for the credit. The ADVS will also send a
copy of that receipt to the Arizona Department of Revenue.

Line-by-Line Instructions
Enter your name and SSN as shown on Arizona Forms 140,
140PY, 140NR, or 140X.
All returns, statements, and other documents filed with the
department require a taxpayer identification number (TIN). The
TIN for an individual is the taxpayer’s SSN or an Internal Revenue
Service (IRS) individual taxpayer identification number (ITIN).
Taxpayers that fail to include their identification number may be
subject to a penalty.
Line 1
To claim this credit, you must have received a receipt from the
ADVS that indicates that your donation qualifies for the credit.
Answer the question on line 1.
•	 If your answer to this question is “No”, STOP, you do not
qualify for the credit.
•	 If your answer to this question is “Yes”, complete lines 2
through 6.

ADOR 10395 (23)

Line 2
Enter the amount of qualified donations that you (and if married,
your spouse) made to the pre-9/11 veterans subaccount during
2023.
Line 3
Enter the amount of qualified donations that you (and if married,
your spouse) made to the post-9/11 veterans subaccount during
2023.
Line 4
Enter the total qualified donations you (and if married, your spouse)
made during 2023. Add lines 2 and 3. Enter the total.
Line 5
Single taxpayers or head of household, enter $200. Married
taxpayers filing a joint return, enter $400. Married taxpayers filing
a separate return, enter $200.
Line 6
Current year’s credit before tax: Enter the smaller of line 4 or 5.
If you and your spouse are filing separate returns, you each may
claim only 1/2 of the credit that would have been allowed on a joint
return (up to a maximum of $200 each).
Also, enter this amount on Arizona Form 301, Part 1, line 15,
columns (a) and (c).