General Information

2022-2023 General Information

 

History

 

Since 1998 Arizona’s children have had the opportunity to receive scholarships under the Arizona Tax Credit programs. Over one million children have received over $500 million in scholarships since the inception of the program. Since the Original Individual Tax Credit began there have been three more programs added. TOPS for Kids provide scholarships for all four programs. You now can apply for all of these programs from one consolidated application. Please read the instructions below for each program to see if you qualify. Collect all the needed information for each program, and then proceed to the “Apply Now” button to begin the application process. It should take you less than 30 minutes to complete the application.

 

Individual Tax Credit

 

The application process begins here. All students will be enrolled in this program. Any student who is in a private school will qualify for a scholarship in this credit. Your online application will place your child in this program. You may qualify for the other programs if eligible.

 

To see if your child qualifies for the Individual Tax Credit open the link below:
TOPS for Kids Individual Scholarship Criteria

 

PLUS “Switcher” Tax Credit

 

This program was new in 2012 and is for a public-school student, a kindergarten student, a preschool disabled student, a child of a parent who is active Arizona military, and any student who has previously received a low-income corporate or PLUS scholarship in a previous year.Just added in 2021, these children also are now eligible: homeschoolers, previous ESA recipients and out of staters who recently moved to Arizona.

 

To see if your child qualifies for the PLUS "Switcher" Tax Credit open the link below:
TOPS for Kids PLUS/Switcher Scholarship Criteria

 

Low-Income Corporate Tax Credit

 

This program has existed since 2006 for the purpose of aiding low to moderate income families who are switching from a public school to a private school. Since the inception of this program, over $160 million in scholarships have been awarded to aid thousands of children. The maximum scholarship for the 2022-2023 school year is: K through 8th grades-$5,900 and 9th through 12th grades-$7,700. The requirements to receive aid under this program are based on 185% of the Free & Reduced lunch program guidelines. See the chart below for the specific qualification levels:

 

 

To see if your child qualifies for the Low-Income Corporate Tax Credit open the link below:
TOPS for Kids Corporate Scholarship Criteria

 

Disabled/Displaced (Lexie’s Law) Tax Credit

 

The last tuition tax credit program was introduced in 2008 to aid students who have special needs or who have been in the Arizona foster care system. 

 

To see if your child qualifies for the Disabled/Displaced Corporate Tax Credit open the link below:

TOPS for Kids Disabled/Displaced Scholarship Criteria

Tax Credit Forms You May Need

 

Did your child attend a public/charter school last year?

 

If so: You need to submit a copy of the Public School Verification Form

 

Was your child homeschooled last year?

If so you need to submit a Transfer Verification Form along with proof of homeschooling.

Did you just move from out of state and have not enrolled in a public/charter school?

If so, you need to submit a Transfer Verification Form along with a proof of your move.

Did your child receive an ESA scholarship and has now left the program?

If so, you need to submit a Transfer Verification Form along with a proof of withdrawal from ESA.

Did your child receive a scholarship from another organization other than TOPS?

 

If so: You need to submit a copy of the Scholarship Verification Form.

 

Does your child have a disability that qualifies them through an Arizona public school?

 

If so: You need to submit a copy of the IEP or MET or 504 plan

 

Has you child ever been in the Arizona foster care system?

 

If so: You need to submit a copy of the DES Verification Form