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School Tax Credits

Heber Overgaar School District

If you haven’t yet donated to the local school district for 2017, there is still time. Individuals or families may donate for 2017 up until April 15, 2018. Donations need to be accompanied by the proper form, which is available online at heberovergaardschools.org or in the district office. The office will mail them if you call and request it at 928-535-4622.


An individual can donate up to $200 or $400 per couple filing jointly. The donation amount acts as a credit on your Arizona state tax return. Any tax you would normally owe will be reduced by the credit. There is never a refund of this credit, but it can be carried forward up to five years if it is not all used in one year.


The donor can earmark their money be used for a preferred extra-curricular program, or you can give the district the choice to use it as where needed.


According to Arizona Department of Revenue’s publication 707, there are five different school tax credits that an individual may be eligible to claim:

An individual may claim a credit for making contributions or paying fees to a public school for support of qualified activities or qualified programs. An individual may also claim two separate credits for making donations to a qualified school tuition organization for scholarships to private schools. Additionally, an individual who is a shareholder of an S corporation may claim two separate credits for contributions made by the S corporation to a qualified school tuition organization when the S corporation qualifies for a corporate credit and makes an election to pass that credit through to its individual shareholders. The individual school tax credits are available only to individuals. The individual school tax credits are not available to trusts, estates, regular corporations, or S corporations. Additionally, partnerships and S corporations cannot pass the individual credits through to its partners or shareholders. However, an S corporation that is eligible for the corporate school tuition tax credits may elect to pass those corporate credits through to its individual shareholders.

For more information contact your tax advisor or call the Arizona Department of Revenue at 602-255-3381 or toll-free from area codes 520 and 928, 800-352-4090; go online to www.azdor.gov; or write to: Arizona Department of Revenue Taxpayer Information & Assistance PO Box 29086 Phoenix AZ 85038-9086

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Barbara Samples was born and raised in Phoenix, AZ and has called Heber-Overgaard home since 2008. She is married to Larry Samples, who is co-owner with her in L & B, Inc., owner of the Mogollon Rim News. They have four (grown) children and two grandchildren. Barbara serves as the Editor.