For the calendar year of 2026:

Maximum Qualifying Charitable Organization donation is: $506 single, married filing separate or head of household; $1,009 married filing joint

Please Note: Arizona law allows QCO donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to QCO’s is $495 for single, married filing separate or head of household taxpayers, and $987 for married filing joint taxpayers.  If a taxpayer makes a QCO donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2026 maximum credit amount,  the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027

Maximum Qualifying Foster Care Charitable Organization donations is: $632 single, married filing separate or head of household; $1,262 married filing joint.

Please Note: Arizona law allows QFCO donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to QFCO’s is $618 for single, married filing separate and head of household taxpayers, and $1,234 for married filing joint taxpayers. If a taxpayer makes a QFCO donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2026 maximum credit amount, the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027

Maximum Public School Tax Credit donation is: $200 for single, head of households and married filing separate; $400 for married filing jointly.

Maximum Private School Tuition Organization donation is: $787 single, married filing separate or head of household; $1,570 married filing joint.

Please Note: Arizona law allows Original Individual Income Tax Credit donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to School Tuition Organizations for the Original credit is $769 for single, married filing separate and head of household taxpayers, and $1,535 for married filing joint taxpayers. If a taxpayer makes an Original Individual Income Tax Credit donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2025 maximum credit amount, the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027.

Maximum Certified School Tuition Organizations (Switcher Individual Income Tax Credit) donation is: $784 single, married filing separate or head of household; $1,561 married filing joint. NOTE: You must have donated the maximum allowed under the Original Private School Tuition Organization before making the additional Switcher donation 

Please Note: Arizona law allows Switcher Individual Income Tax Credit donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to School Tuition Organizations for the Switcher credit is $766 for single, married filing separate and head of household, and $1,527 for married filing joint taxpayers. If a taxpayer makes a Switcher Individual Income Tax Credit donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2026 maximum credit amount, the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027.