Arizona Form 348 – Credit for Contributions to Qualifying Foster Care Charitable Organizations
Last reviewed: 2025-11-16
Use the Arizona Tax Form Calculator Form 348: Arizona Credit for Contributions to Qualifying Foster Care Charitable Organizations as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Arizona state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Arizona Form 348 provides a tax credit for contributions made to a certified Qualifying Foster Care Charitable Organization (QFCO). These organizations support children, adults and families experiencing hardship, including foster youth, individuals with chronic illness, and those requiring long-term care or crisis services. Form 348 is one of Arizona’s most widely used charitable credits because it offers a dollar-for-dollar reduction of Arizona income tax and includes generous annual limits.
Arizona allows taxpayers to take the foster care credit independently of other charitable credits such as Form 321 (charitable organizations), Form 322 (private school tuition) and Form 323 (public school tax credit). Eligible donations must be made by the tax filing deadline and must be contributed to an organization listed on the official QFCO directory published by the Arizona Department of Revenue.
How the Form 348 Credit Works
Form 348 allows taxpayers to claim a credit for contributions made to Qualifying Foster Care Charitable Organizations (QFCOs). Arizona imposes annual maximum credit limits based on filing status:
- $526 for Single, HOH, or MFS filers
- $1,051 for Married Filing Jointly
Taxpayers report contributions for the year, compare them against the applicable limit, and determine the allowable credit. Any contributions exceeding the limit become available as a future-year carryforward. Arizona allows unused portions of the credit to be carried forward for 5 years.
This calculator mirrors the full credit computation process, including contribution entry, credit limits, allowable credit, and remaining carryforward values.
| Filing Status | ||
| 1 | Current year contributions to qualifying foster care charitable organizations | |
| 2 | Carryover from prior years | |
| 3 | Total available credit: Add lines 1 and 2 | |
| 4 | Maximum allowable credit based on filing status | |
| 5 | Credit allowed this year: Smaller of line 3 or line 4 | |
| 6 | Excess credit available for carryover | |
Eligible Qualifying Foster Care Charitable Organizations
To qualify for the Form 348 credit, donations must be made to organizations certified by the Arizona Department of Revenue as QFCOs. These organizations typically provide:
- Foster care services and support
- Residential or crisis care for vulnerable individuals
- Long-term assistance for low-income or chronically ill persons
- Community-based support for foster families and at-risk youth
The DOR maintains an updated list each year, including QFCO ID numbers required for tax reporting. Taxpayers must retain donation receipts that specify the date, organization, amount, and QFCO ID.
Last reviewed: 2025-11-16: If you believe this form requires an update, please contact us.
Additional Resources
- Arizona Department of Revenue
- Arizona Charitable Tax Credits
- Official QFCO Directory
- Arizona Form 321 – Charitable Organization Credit
Arizona’s foster care credit is one of the most impactful charitable benefits available. Maximizing Form 348 each year helps support vulnerable populations while directly reducing your Arizona income tax.
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Frequently Asked Questions
What is Arizona Form 140EZ and who is eligible to file it?
Arizona Form 140EZ is the simplest of all Arizona resident income tax returns. It is specifically designed for full-year residents with very basic tax situations—typically wage earners or retirees whose income and deductions require no adjustments or additional schedules. Form 140EZ supports only a limited range of income types and does not allow itemized deductions, business income, capital gains adjustments, Arizona additions, or complex credits. Taxpayers eligible for Form 140EZ must meet strict criteria, including filing as Single or Married Filing Jointly, having only basic income sources, and claiming the standard deduction. It is ideal for those who want a quick and streamlined method to file their Arizona taxes without navigating the complexity of longer forms.
How do credits interact with amended returns filed using Form 140X?
Credits must be recalculated as if the return were being filed for the first time. If the amendment increases income or changes filing status, previously claimed credits may decrease. If the amendment adds a missed credit—such as those calculated on Forms 321, 322, 323 or 348—taxpayers should attach the full credit form to the amended return. Unused credits with carryforward provisions may need adjustment across multiple years.
Can Form 131 be used when amending a deceased taxpayer’s prior-year return?
Yes. If a deceased taxpayer is owed money from an amended return—such as correcting income, claiming a missed credit or adjusting withholding—the claimant must resubmit Form 131 with the amended return. The Arizona Department of Revenue requires the form each time a refund is issued, even if one was previously accepted for another year. Guidance on pairing Form 131 with amended returns can be reviewed alongside the amended return calculator at Arizona Form 140X.
Does Form 140EZ allow itemized deductions or only the standard deduction?
Form 140EZ only permits the standard deduction. Itemized deductions—including mortgage interest, medical expenses, property taxes, charitable contributions, and other Schedule A items—cannot be claimed on this form. The Form 140EZ standard deduction is predefined based on filing status and does not allow for additional increases such as charitable deduction boosts available on other forms. Taxpayers who wish to itemize must instead file Form 140.
What are the annual credit limits for QFCO contributions?
Arizona sets distinct limits for Single/HOH/MFS filers and for Married Filing Jointly. Taxpayers may claim only up to the allowable limit. Any contributions above that limit cannot be refunded but may be carried forward for up to five years. These limits are separate from those used for QCO contributions (Form 321), meaning taxpayers can claim both credits in the same tax year.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.