Some credits are automatically transferred from your Federal return to your Arizona return. Arizona also offers additional tax credits.
Listed below are credits that are available for Arizona:
Property Tax Credit (Form 140 PTC) - Refundable credit for taxes paid on a property located in Arizona either is either owned or rented by the taxpayer.
You may claim this credit if you meet ALL of the following:
- You were age 65 or older in the current tax year, or if under age 65, you were receiving SSI title 16 income from the Social Security Administration.
- You were a full year resident of Arizona for the tax year.
- You paid property tax on your Arizona home OR paid rent on taxable property for the entire year.
- Your total household income was less than $3,751 and lived alone, OR under $5,501 and lived with others.
Credit for Solar Energy Devices (Form 310) - If you installed a solar energy device on your residential property in Arizona, you may qualify for the nonrefundable individual tax credit.
The tax credit for solar energy devices installed for commercial, industrial, or other nonresidential use in Arizona has expired. If you claimed this credit before it expired, you can still carry it forward for up to five years (tax year 2023).
Credit for Contributions to Qualifying Charitable Organizations (Form 321) - Taxpayers who made contributions to qualifying charity organizations may qualify for this credit.
Credit for Contributions Made or Fees Paid to Public Schools (Form 322) - Taxpayers who made contributions or paid certain fees to public schools in Arizona may qualify for this credit.
Credit for Contributions to Private School Tuition Organizations (Form 323) - Taxpayers who made contributions to a school tuition organization that provides scholarships may qualify for this credit.
Credit for Contributions to Certified School Tuition Organization (Form 348) - (for the amounts that exceed the allowable credit on AZ Form 323)
Credit for Contributions to Qualifying Foster Care Charitable Organizations (Form 352) - Taxpayers who made contributions to qualifying foster care charitable organizations may qualify for this credit.
Credit for Donations to the Military Family Relief Fund (Form 340) - Taxpayers who made a cash contribution
to the Arizona Military Family Relief Fund during the taxable year may qualify for this credit.
Increased Excise Tax Credit - You may claim this credit if you meet ALL of the following:
- You have a valid SSN
- You meet the income filing status threshold for your filing status.
- Married Filing Jointly - $25,000 or less
- Head of Household - $25,000 or less
- Single - $12,500 or less
- Married Filing Separately - $12,500 or less
- You are not claimed as a dependent.
- You were not sentenced for at least 60 days to a county, state or federal prison during the tax year.
Credit for Taxes Paid to Another State (Form 309) - You may qualify if you paid tax to Arizona and another state or country on the same income. We will automatically calculate this credit for your resident return if you have a nonresident return created on your account. However, if you have a part-year return, you will need to select the other state and manually enter the relevant information.
It is advisable to review the PDF of the state return to confirm that the credit has been correctly applied.
Program Entry
Once you have accessed the tax year, use the left-side main navigation menu and select the following:
- State (3 dots to Edit)
- Credits
Additional Information
Arizona Form 140 Instructions.
Arizona Property Tax Refund Credit Instructions Form 140 PTC