2023-2024 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.
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 2023-2024 school year is: K through 8th grades-$6,100 and 9th through 12th grades-$7,900. 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:
| Federal Reduced-Lunch Program Guidelines
Effective for School Year 2023-2024 | Arizona Corporate Scholarship
Income Guidelines |
| Household Size | | Annual Income |
| 1 | | $49,900 |
| 2 | | $67,492 |
| 3 | | $85,083 |
| 4 | | $102,675 |
| 5 | | $120,267 |
| 6 | | $137,858 |
| 7 | | $155,450 |
| 8 | | $173,042 |
| Add for more | | $17,592 |
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:
List of 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