Unused credits can be carried forward and used on your future Arizona individual income tax returns for five years. Ex: You donate $400 to Child & Family Resources, Inc. during 2022 but your Arizona tax liability is only $150.$150 of the credit is utilized on your 2022 Arizona income tax return to bring your tax liability down to $0. A credit of $250 will carryforward to be used on your 2023 return, with any remaining unused amount carried forward to 2024, etc.