123TaxCredit.com (123) partners with ALL private schools in Arizona to provide tuition assistance to students.
High Income Families: For both the Original and the Switcher/Excess Programs, a student’s participation may be limited for high income households. Students whose participation is limited will be notified by 123 of this restriction via email after the student’s application has been processed.
Parent Contributions Recommending their Student is Strictly Prohibited: A parent or guardian may not make a tax credit donation recommending their own dependent.
Donation Swapping is Strictly Prohibited: Parents cannot organize a giving arrangement with another parent or parents to give to 123 recommending each other’s student.
Early Starting Kindergarten Students: If the student is not age 5 by January 1st of their kindergarten school year, the student is not eligible to participate in any of the tax credit programs for that academic year.
Preschool Students: Many Preschool students do not qualify for the Private School Tuition Tax Credit Programs. However, Preschool students with an MET or IEP are eligible for tax credit scholarships (not limited to the DD program).
Pre-kindergarten students may participate in this program up to one-year prior the student attending a kindergarten program at a qualified school. See “New Student” tab below.
Transfer Students: Only currently enrolled participating private school students are eligible for the Private School Tuition Tax Credit Programs. However, if the student will be transferring to a participating private school in the current school year, the student can participate in the tax credit programs with 123 this current school year for funding in the next school year. See “New Student” tab below.
Empowerment Scholarship Account (ESA) Recipients: A student that receives ESA money from the AZ Department of Education is not eligible for any tuition tax credit awards for that same period of time in the academic school year.
If your student will be attending a private school as a new student in the 2018-19 school year, this page is for you.
123 allows kindergarten and transfer students to begin participating in the tax credit programs up to one-year prior to their K-12 attendance at a private school.
If your student will be attending K-12 program as a full-time student at a participating private school next school year, you can register your student with 123 this school year to participate in the tax credit programs.
- For kindergarten students, the child must be age 5 by January 1st of their kindergarten school year.
- Credit Eligibility:
- All kindergarten students are eligible for both the Original and Switcher/Excess credit programs.
- Most transfer students should be eligible for both the Original and Switcher/Excess Credit Programs if coming from an Arizona Public or Charter School. Please see the Switcher/Excess Eligibility Criteria. You will also need to substantiate your student’s public/charter school attendance with the Public School Verification Form.
- To register your K-12 student, you should first apply to 123 for the coming school year. 123 requires a registered application on file in order to receive any donor recommended contributions.
- Once your student’s application has been approved, you will receive a confirmation email.
- A donor may then make a recommended donation on behalf of your student up to one year prior to the student’s attendance in a K-12 program at their private school.
- 123 can then hold these funds for the student’s tuition. 123 cannot award these pending grants until the student is currently attending a qualifying K-12 program. For this same reason, the student is not eligible for 123’s need based scholarship allocation.
- Once 123’s committee has approved the student to participate in the program for the school year, pending tuition award will be released in the next distribution cycle.
- Apply Here.