Here’s an overview of the process.

Please consult your tax advisor for advice on filing and using your credit. This is only a guide; it does not constitute tax advice.

Special Note! $89,161,006 Statewide Cap

Each year, the State of Arizona limits the total amount of corporate state tax funding that can be used for distribution to private schools. The annual statewide cap for FY19 (2018 corporate taxes) is $89,161,006. Corporate tax credit applications are accepted by ADOR until the statewide $89,161,006 tax credit maximum is met.