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Arizona Credit for Contributions to Certified School Tuition Organization - Individuals
Extracted from PDF file 2023-arizona-form-348.pdf, last modified June 2009Credit for Contributions to Certified School Tuition Organization - Individuals
Arizona Form 348 Credit for Contributions to Certified School Tuition Organizations - Individuals 2023 For contributions that exceed the maximum allowable credit on Arizona Form 323. 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 joint return) Spouse’s Social Security Number Before you can claim this credit, you must claim the maximum allowable credit on Arizona Form 323, Credit for Contributions to Private School Tuition Organizations. If you made cash contributions totaling more than the maximum allowable credit on Form 323, you may claim a credit on Form 348 for some or all of those cash contributions that exceed the maximum allowable credit on Form 323. If you have a carryover amount(s) from a credit claimed on Form 348 from prior tax year(s), you do not have to claim the maximum allowable credit on Form 323 to only claim a carryover amount available on Form 348. See instructions under “Notice to All Taxpayers”. Part 1 Eligibility Part 2 Current Year’s Credit 1a Are you claiming a current year’s credit on your 2023 Form 323 for cash contributions to private school tuition organizations?........................................................................................................................................................................ 1a • If you answered, “No”, skip line 1b and go to line 1c. • If you answered, “Yes”, complete line 1b. 1b Did you make cash contributions in excess of the allowable credit claimed on Form 323? See Form 323, Part 4, line 25...... 1b • If you answered, “No”, go to line 1c. • If you answered, “Yes”, complete this form to claim an allowable credit for the amount of cash contributions that exceed the amount of the allowable credit claimed on Form 323. 1c Are you claiming only a carryover from Form 348 from prior tax year? ....................................................................... 1c • If you answered, “No”, to lines 1a, 1b, and 1c, STOP, do not complete this form. • If you answered, “Yes”, to line 1c, skip Part 2 and complete Part 3 and Part 4. YES NO A. Cash contributions made January 1, 2023 through December 31, 2023. You must list all contributions claimed on Form 323. • 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 certified 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 Certified School Tuition Organizations to which you made cash contributions (c) Street Address (d) City, State (e) Cash Contribution Made 2 2023 00 3 2023 00 4 2023 00 5 If you made contributions to more than three certified school tuition organizations, enter the amount from line 5h of the Continuation Sheet, otherwise enter “0”.................................................................................... 5 6 Total contributions made to certified school tuition organizations during 2023: Add lines 2 through 5, column (e)....................................................................................................................................................... 6 00 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. You must list all contributions claimed on Form 323. • 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 certified 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/2024 (b) Name of Certified School Tuition Organizations to which you made cash contributions (c) Street Address (d) City, State (e) Cash Contribution Made 7 2024 00 8 2024 00 9 2024 00 ADOR 11178 (23) Continued on page 2 Your Name (as shown on page 1) Part 2 Your Social Security Number (Continued) 10 If you made contributions to more than three certified school tuition organizations, enter the amount from line 10h of the Continuation Sheet, otherwise enter “0”...................................................................... 11 Total contributions made to certified school tuition organizations January 1, 2024 through April 15, 2024 for which you are claiming a credit on your 2023 return: Add lines 7 through 10, column (e)................... 12 All Taxpayers: Add lines 6 and 11. Enter the total..................................................................................... 13 Maximum allowable credit claimed on Form 323 for the current taxable year: • Single taxpayer, and heads of household, enter $655 • All married taxpayers, enter $1,308........................................................................................................ 14 Potential credit: Subtract line 13 from line 12, and enter the difference................................................... 15 Maximum allowable credit on Form 348 for the current taxable year: • Single taxpayers or heads of household, enter $652. • All married taxpayers, enter $1,301........................................................................................................ 16 Current year’s credit to claim on Form 348: Enter the smaller of line 14 or line 15. In most cases, if you are married and filing a separate return, enter one-half of the smaller of line 14 or line 15.................................................................................................................................................... 10 00 11 12 00 00 13 14 00 00 15 00 16 00 Part 3 Available Credit Carryover (a) Taxable Year from which you are carrying the credit (b) Original Credit Amount (c) Amount Previously Used (d) Available Carryover: Subtract column (c) from column (b). 17 2018 00 00 00 18 2019 00 00 00 19 2020 00 00 00 20 2021 00 00 00 21 2022 00 00 00 22 Total Available Carryover: Add lines 17 through 21 in column (d)........ 22 00 Part 4 Total Available Credit 23 Current year’s credit: Enter the amount from Part 2, line 16. Also, enter this amount on Arizona Form 301, Part 1, line 20, column (a)......................................................... 23 24 Available credit carryover from Part 3, line 22, colum (d). Also, enter this amount on Arizona Form 301, Part 1, line 20, column (b)......................................................... 24 25 Total Available Credit: Add line 23 and line 24. Also, enter this amount on Arizona Form 301, Part 1, line 20, column (c)......................................................... 25 ADOR 11178 (23) AZ Form 348 (2023) 00 00 00 Page 2 of 3 Your Name (as shown on page 1) Your Social Security Number AZ Form 348 - Credit for Contributions to Certified School Tuition Organizations - Individuals Continuation Sheet Part 2 - Continued Current Year’s Credit If you need more space to list all certified 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 Certified School Tuition Organizations to which you made cash contributions (c) Street Address (d) City, State (e) Cash Contribution Made 5a 2023 00 5b 2023 00 5c 2023 00 5d 2023 00 5e 2023 00 5f 2023 00 5g 2023 00 5h Add all amounts in column (e) and enter the total. Also, enter this amount on page 1, line 5.............. 00 5h B. Cash contributions made January 1, 2024 through April 15, 2024. (a) Contribution Date MM/DD/2024 (b) Name of Certified School Tuition Organizations to which you made cash contributions (c) Street Address (d) City, State (e) Cash Contribution Made 10a 2024 00 10b 2024 00 10c 2024 00 10d 2024 00 10e 2024 00 10f 2024 00 10g 2024 00 10h Add all amounts in column (e) and enter the total. Also, enter this amount on page 1, line 10........... 10h 00 Print Form ADOR 11178 (23) AZ Form 348 (2023) Page 3 of 3
Arizona Form 348
More about the Arizona Form 348 Individual Income Tax Tax Credit TY 2023
We last updated the Credit for Contributions to Certified School Tuition Organization - Individuals in February 2024, so this is the latest version of Form 348, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 348 directly from TaxFormFinder. You can print other Arizona tax forms here.
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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 348.
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Form Sources:
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona Form 348 from the Department of Revenue in February 2024.
Form 348 is an Arizona Individual 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 Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Arizona Form 348
We have a total of ten past-year versions of Form 348 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 348
Arizona Form 348
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