High Income Families: For both the Original and the PLUS Credit 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 Information.
2018-2019 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 2018-2019 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 Information.
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.
123TaxCredit.com (“123”) partners with ALL private schools in Arizona to provide tuition assistance to students.