Credit for Contributions to Qualifying Foster Care Charitable Organizations

This individual income tax credit is available for contributions to Qualifying Foster Care 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, and provide basic needs to at least 200 qualifying individuals in the foster care system. The tax credit is claimed on Form 352 .

The maximum QFCO credit donation amount for 2026: $632 single, married filing separate or head of household; $1,262 married filing joint.

The maximum QFCO credit donation amount for 2027: $640 single, married filing separate or head of household; $1,278 married filing joint.

Please Note: Arizona law allows QFCO 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 QFCO's is $632 for single, married filing separate and head of household taxpayers, and $1,262 for married filing joint taxpayers. If a taxpayer makes a QFCO 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.