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.
Quick Access Tools
Frequently Asked Questions
What documentation do I need to support a claim on Form 140PTC?
Taxpayers should maintain records verifying rent paid or property taxes assessed and paid. Homeowners must keep county property tax statements, while renters should obtain receipts or landlord statements itemizing rent amounts per month. Arizona may request verification during processing, especially when the credit claimed is high relative to income. Taxpayers who receive SSI or other benefits should also retain award letters proving eligibility. Additional explanation and examples for documentation appear on the reference page for AZ-140PTC.
Project next year’s take-home in Arizona?
Switch the year in the calculator; rates/thresholds update automatically.
Do charitable contributions affect Schedule A(NR) differently for nonresidents?
Charitable contributions reported on Schedule A(NR) are included as part of total itemized deductions before applying the Arizona nonresident ratio. This differs from resident forms such as the 140, where charitable contributions may also influence the standard deduction increase worksheet. Nonresidents do not receive the separate charitable increase because Form 140NR applies the ratio instead. Taxpayers wanting to compare outcomes between itemizing and taking the standard deduction can do so using the Arizona nonresident calculator at Form 140NR.
What if I live in Arizona but work in another state?
The work state may tax those wages. Claim a credit on your Arizona return where eligible. Model it in the full calculator.
Can taxpayers claim both the Arizona and federal foreign tax credits?
Yes, Arizona residents may claim both, but they must coordinate claims carefully. If a taxpayer takes a foreign tax deduction on their federal return instead of a federal credit, Arizona generally requires them to reverse that deduction before applying the Arizona credit. Likewise, if the foreign tax is refunded after filing, both federal and Arizona returns may require amendments. For step-by-step examples, see the guidance linked on the AZ-309 calculator page.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.