Credit for Contributions to Qualifying Charitable Organizations

Official source

This individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low income residents of Arizona, or are individuals who have a chronic illness or physical disability. The tax credit is claimed on Form 321 .

The maximum QCO credit donation amount for 2026: $506 single, married filing separate or head of household; $1,009 married filing joint.

The maximum QCO credit donation amount for 2027: $513 single, married filing separate or head of household; $1,022 married filing joint.

Please Note: Arizona law allows QCO donations made during 2026 or donations made from January 1, 2027 through April 15, 2027 to be claimed on the 2026 Arizona income tax return. The maximum credit that can be claimed on the 2026 Arizona return for donations made to QCO's is $506 for single, married filing separate or head of household taxpayers, and $1,009 for married filing joint taxpayers. If a taxpayer makes a QCO donation from January 1, 2027 through April 15, 2027 and wants to claim the higher 2027 maximum credit amount, the taxpayer will need to claim the credit on the 2027 Arizona return filed in 2028.

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Credit for Contributions to Qualifying Charitable Organizations

Official source

This individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low income residents of Arizona, or are individuals who have a chronic illness or physical disability. The tax credit is claimed on Form 321 .

The maximum QCO credit donation amount for 2026: $506 single, married filing separate or head of household; $1,009 married filing joint.

The maximum QCO credit donation amount for 2027: $513 single, married filing separate or head of household; $1,022 married filing joint.

Please Note: Arizona law allows QCO donations made during 2026 or donations made from January 1, 2027 through April 15, 2027 to be claimed on the 2026 Arizona income tax return. The maximum credit that can be claimed on the 2026 Arizona return for donations made to QCO's is $506 for single, married filing separate or head of household taxpayers, and $1,009 for married filing joint taxpayers. If a taxpayer makes a QCO donation from January 1, 2027 through April 15, 2027 and wants to claim the higher 2027 maximum credit amount, the taxpayer will need to claim the credit on the 2027 Arizona return filed in 2028.