Eligibility and Restrictions - Arizona Tuition Organization

Participating students must apply to AZTO with an annual application. AZTO partners with seven Christian schools to provide tuition assistance to students. Please see a list of AZTO’s participating schools.

Program Eligibility:

The Original Tax Credit Program Eligibility:

AZTO’s Original Credit Program is open to K-12 students attending one of AZTO’s partner schools. An approved annual application is required for participation. See Application Information page for more details.

The PLUS (Private Learning Uplifting Students)/Overflow Tax Credit Program Eligibility:

In addition to the Original Credit Program requirements, students are also eligible for the PLUS Credit Program if the student falls into one of the following categories:

Prior PLUS/Overflow Credit Recipient: If the student received a PLUS/Overflow Credit in a prior school year and continues to attend the private school, the student continues to be eligible for the PLUS Program. If the student received a PLUS/Overflow award from a school tuition organization (STO) other than AZTO, please submit the Scholarship Verification Form or a STO Award Letter specifying the credit award type with the student’s application.
Prior Corporate Tax Credit Recipient: Student received a scholarship from either of the corporate school tax credit programs in a prior school year and has continuous enrollment. The Scholarship Verification Form or a STO Award Letter specifying the credit award type is required.
Kindergarten Student: Currently enrolled in a participating school in a kindergarten program. The kindergarten student must be age 5 by January 1st of their kindergarten school year.
Public/Charter School Switcher: Student attended an Arizona governmental primary or secondary school as a full-time student for at least 90 days of the prior fiscal year and transferred to a private school. The Public School Verification Form completed by a school representative is required.
Exiting Empowerment Scholarship Account (ESA). Student has directly exited the ESA to participate in the tuition tax credit program. Parent must provide the ESA closure or non-renewal email generated from the Arizona Department of Education upon exiting the ESA program in order to participate with AZTO awards.
Homeschool. Student was homeschooled immediately prior to transferring into an Arizona private school. If the student received an ESA last academic year, please see the “Exiting Empowerment Scholarship Account (ESA)” section above. Homeschool students without ESA, are required to submit one of the following: Affidavit of Intent to Homeschool filed with your County School Superintendent or governing entity, Homeschool Withdrawal form from your County School Superintendent or governing entity, or proof of purchase of homeschool curriculum.
Out-of-State. Student moved to Arizona from another state or country and transferred directly into an Arizona private school. One of the following supportive documentation is required: a most recent Report Card/Transcript from prior school, Withdrawal Form from prior school outside of Arizona, or a most recent utility bill from out-of-state residence.
Military Dependent: Student is the dependent of a member of the Armed Forces of the USA who is stationed in Arizona pursuant to military orders. A copy of the military orders is required.

Low-Income Corporate Credit Eligibility:

In addition to the Original and PLUS Credit requirements, students are also eligible for the Low-Income Corporate Program if the student meets the definition of Low-Income.

Low-Income Definition. Annually, the Arizona Department of Revenue defines the parameters of Low-Income. This is based on the Federal Reduced Meals Program, household size and income determine eligibility. Roughly speaking, a family of four earning under $94,000 may be eligible for this credit.
AND any of the above PLUS Eligibility Qualifiers OR a Prior Original Credit Recipient: A student received a scholarship from the Original Credit Program in a prior school year. Scholarship Verification Form or a STO Award Letter specifying the credit type is required.

Eligibility Restrictions:

Parent Contributions Recommending their Student is Strictly Prohibited: A parent or guardian may NOT make a tax credit donation recommending their own child. In divorce situations, this restriction includes the non-custodial parent even if the child is not being claimed as a dependent.

Donation Swapping is Strictly Prohibited: Parents may not organize a giving arrangement with another parent (or parents) to recommend each other’s student.

Empowerment Scholarship Account (ESA) Recipients: A student that is receiving ESA funding from the Arizona Department of Education is not eligible for any tuition tax credit awards during the same school year. See ESA Program & AZTO Awards for more details.

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.

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 AZTO of this restriction via email after the student’s application has been processed.

Break in Continuous Enrollment: PLUS & Corporate Credit Program Eligibility requires continuous private school enrollment to maintain program eligibility. If a student withdraws from the private school and moves to a Public, Charter, or Home-school educational option, prior PLUS & Corporate program eligibility is forfeited. If the student returns to the private school, program eligibility must be re-established.

Preschool Students: Preschool tuition does not qualify for the Private School Tuition Tax Credit Programs. However, a pre-kindergarten student may participate in this program up to one-year prior the student attending a kindergarten program at a qualified school. See New Student Information.

2025-2026 Transfer Students: Only currently enrolled participating private school students are eligible to receive tuition tax credit awards. However, if the student will be transferring to a participating private school in the 2025-2026 school year, the student can participate via donor recommendations with AZTO in the current school year for funding in the next school year. See New Student Information.