Arizona taxpayers who claim the standard deduction may also qualify for an additional deduction for certain charitable contributions. This section allows you to enter charitable contributions that may increase your Arizona standard deduction.
Program Pathway
- Arizona State Return
- Click the three dots (⋯) next to Arizona and select Edit
- Standard Deduction (State-specific adjustments to AZ standard deduction)
If you claim the Arizona standard deduction, the program will automatically transfer the charitable contributions reported on your federal Schedule A.
Arizona may allow an additional standard deduction for certain charitable contributions. The information entered in this section helps determine the amount of any additional deduction you may qualify to claim.
Additional Eligible Cash Charitable Contributions Not Claimed on Federal Schedule A
Enter any eligible cash charitable contributions that were not included on your federal Schedule A.
Only enter contributions that qualify under Arizona law and have not already been included in the charitable contribution amount transferred from your federal return.
Additional Charitable Contributions Claimed as a Credit From a Prior Tax Year
If you claimed a charitable contribution tax credit in a prior year and have an amount that qualifies for Arizona's additional standard deduction, enter that amount in this field.
Where to Find This Information
Review your Arizona charitable tax credit records and any prior-year carryforward information used to claim Arizona charitable contribution credits.
Important Information
- Charitable contributions reported on your federal Schedule A are automatically transferred to your Arizona return.
- Enter only additional amounts that were not already included on your federal return.
- Keep records of all charitable contributions in case the Arizona Department of Revenue requests documentation.
- The program will calculate any additional Arizona standard deduction allowed based on the information entered.
Related Arizona Instructions
For additional information about Arizona's enhanced standard deduction for charitable contributions, see the Arizona Form 140 instructions for the standard deduction and charitable contribution adjustments.