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
Is Form 301 used for amended returns?
Yes. When amending a return involving credits, Form 301 must be recompleted to reflect corrected amounts, removed credits, or added credits. If the corrected return results in credit recapture, Part III of Form 301 calculates the amount owed. Taxpayers filing amended returns should also include Form 300 and any corrected credit schedules to ensure Arizona can recompute tax liability accurately.
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.
Can charitable donations increase the standard deduction?
Arizona provides an increased standard deduction adjustment for certain charitable contributions—check the state section.
What documentation must accompany Arizona Form 131?
Arizona typically requires: (1) a copy of the death certificate, (2) Form 131 completed and signed by the claimant, and (3) if applicable, court letters of personal representative appointment. When no personal representative exists, individuals claiming based on funeral or medical expenses must attach receipts or payment confirmations. If the spouse claims the refund, no probate documentation is required, but the spouse must still provide the death certificate. For electronically filed returns where attachments cannot be included, taxpayers must mail the documentation to the Arizona Department of Revenue with a cover note referencing the e-file confirmation. You can refer to the instructions included with the form at the AZ-131 calculator page.
How are refunds and payments handled on Form 140?
Refunds and balances due are determined by comparing total tax after credits with total payments and withholding. Form 140 incorporates Arizona withholding from W-2s and 1099s, estimated tax payments, extension payments, refundable credits, and certain credit transfers. Any excess withholding or refundable credits generate a refund, while an underpayment results in a balance due. Taxpayers may also designate part of their refund to voluntary Arizona funds or apply it to next year’s estimated tax. Instructions for refund allocation and electronic payment methods can be found on the Form 140 filing guide at Arizona Form 140.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.