This section describes several credits that you can request on your return. Non-refundable, non-refundable credits can reduce your income tax to zero. Learn about the requirements for receiving tax relief if you cared for a child or dependent or if you were affected by a federally declared disaster. Request tax credits for qualifying charitable organizations (QCOs), including shelters (QFCO), on Arizona personal income tax returns.
People who make cash donations to these charities can apply for these tax credits on their Arizona personal income tax returns. Non-refundable, non-pro rata credits can reduce your income tax to zero, but no credit that exceeds your tax liability will be refunded. As a result, a non-refundable EITC offers much lower benefits than a refundable credit for most households that qualify for the EITC, since those households typically have little or no state income tax liability (i.e., distributable non-refundable credits can reduce their income tax to zero, but no credit greater than income tax will be refunded).