Student Performance Tax Credit

Send Students to Scottsdale Center for the Performing Arts

Arizona law* allows taxpayers to receive a tax credit of up to $200 for individual filers and up to $400 for married filers for student extracurricular activities. For every $100 you donate, you can send an Arizona high school student to three performances at Scottsdale Center for the Performing Arts. You can claim the tax credit when filing your 2011 Arizona State Income Tax return.

To participate, download and print out the form, complete it, and mail it to the high school of your choice with payment. Participation must be postmarked or received by December 31, 2011. Verification of the tax credit will be mailed in the form of a receipt from your selected school.

Before participating, it is recommended that you consult your tax adviser and thoroughly read the Commonly Asked Questions. For more information, contact Tammy Hinds in the Scottsdale Center for the Performing Arts Education Department at (480) 874-4627.

*A.R.S. 43.1089.01

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STUDENT TAX CREDIT
Commonly Asked Questions

Q: Can I still send a student to performances at Scottsdale Center for the Performing Arts if I already paid more in taxes through payroll deduction than I owed and am now due a refund?

A: Yes. You will receive a larger tax refund, provided your total tax liability is at least equal to the tax credit.

Q: What if I owe additional monies for state income tax?

A: You will still benefit by reducing your taxes owed by the tax credit.

Q: Can you provide me with some examples?

A: In Example A, a total of $1,000 was deducted from your earnings during the year. At tax time, your Arizona income tax liability is only $700. Before participating in the tax credit program, your refund would be $300. If you had contributed $400 to a public school, the Arizona Department of Revenue would refund you $300—plus another $400 refund for the school tax credit for a total of $700.

In Example B, a total of $1,000 was deducted from your earnings during the year. At tax time, your Arizona income tax liability is $1,500. Before participating in the tax credit program, you would owe $500. If you had contributed $400 to a public school, your tax balance would be reduced to $100.

We suggest that you also read the School Tax Credits document provided by the Arizona Department of Revenue.