If you claim the Arizona standard deduction, you may also qualify for an additional Arizona standard deduction based on eligible charitable contributions. This section allows you to enter charitable contribution amounts that may increase your Arizona standard deduction. Arizona automatically transfers charitable contributions reported on your federal Schedule A and uses the information entered here to determine whether you qualify for any additional deduction.
Program Pathway
- Open the Arizona State Return.
- Click the three dots (⋯) next to Arizona and select Edit.
- Select Standard Deduction (State-specific adjustments to AZ standard deduction).
Charitable Contributions Automatically Transferred
If you claim the Arizona standard deduction, the program automatically transfers charitable contributions reported on your federal Schedule A.
Arizona allows qualifying taxpayers who take the standard deduction to increase that deduction for certain charitable contributions. Any information entered in this section is used along with the federal information already transferred to calculate the allowable Arizona deduction.
Additional Eligible Cash Charitable Contributions Not Claimed on Federal Schedule A
Enter any qualifying cash charitable contributions that:
- Were not included on your federal Schedule A.
- Qualify under Arizona law.
- Have not already been transferred from your federal return.
Only enter contributions that were not previously included in the charitable contribution amount pulled from your federal return.
Additional Charitable Contributions Claimed as a Credit From a Prior Tax Year
If you claimed an Arizona charitable contribution tax credit in a prior year and have contributions that qualify for Arizona's additional standard deduction, enter that amount in this field.
Where to Find This Information
Review your:
- Arizona charitable contribution tax credit records
- Prior-year Arizona returns
- Charitable contribution carryforward documentation
- Receipts and records supporting Arizona charitable contribution credits
Important Information
- Charitable contributions reported on your federal Schedule A are automatically transferred to your Arizona return.
- Enter only additional contributions that were not already included on your federal return.
- Keep documentation for all charitable contributions in case the Arizona Department of Revenue requests verification.
- The program calculates the allowable Arizona standard deduction increase based on the information entered.
Related Information
Arizona does not allow taxpayers to receive both a deduction and a credit for the same charitable contribution. If a contribution was used to claim certain Arizona charitable tax credits, adjustments may be required when calculating Arizona deductions. Examples include credits claimed on Forms 321, 322, 323, 340, 348, and 352.
The Standard Deduction screen includes entry fields for both additional eligible cash charitable contributions not claimed on the federal return and charitable contributions previously claimed as Arizona credits.