Arizona Tuition Tax Credit

Exciting news! You can now give more as tax credit limits have been increased!

The “Original” Tax Credit and the “New” PLUS Tax Credit

The only change to the “Original” Private School Tuition Tax Credit program for donations was the increased limits up to $1,092 for couples and up to $546 for singles.

PLUS Tax Credit: (Private Learning Uplifting Students) Credit

An additional tuition tax credit became available in August 2012. All donations that exceed $1,092 for couples and up to $546 for singles under the “Original” program will be directed to the “New” PLUS Tax Credit program. The maximum allowable donation to the “New” PLUS Tax Credit is an additional $1,085 for couples and $543 for singles. This brings the TOTAL maximum credit allowed up to $2,177 for couples and $1,089 for singles.

What is the “New” PLUS (Private Learning Uplifting Students) Credit? In the spring of 2012, Arizona implemented an additional education credit, the “New” PLUS Credit. This credit is designed to help homeless and underprivileged students attend private schools that may not have otherwise had this educational opportunity.

For the tax year 2016, after the maximum donation is met under the “Original” tax credit program ($1,092 for married couples and $546 for individuals), all additional donations are automatically directed to the “New” PLUS Tax Credit program. You can donate an additional amount of up to $1,085 for married couples and $543 for individuals, bringing your total maximum contribution up to $2,177 for married couples and $1,089 for individuals.

Tuition Tax Credits “Original” Tax Credit
Maximum for 2016
Overflow / Plus Tax Credit
Maximum for 2016
TOTAL 2016 Maximum
Tax Credit
Married Jointly
(filing status)
$1,092 $1,085 $2,177
Individual
(filing status)
$546 $543 $1,089
1Tax Forms Form(s) 323/301 Form(s) 348/301 Form(s) 323/348/301

Tuition Awards

There are no changes to the way we make awards for the “Original” Private School Tuition Tax Credit. Per Arizona law, a student is only eligible to receive tuition awards under the “New” PLUS Tax Credit Donation if that student falls into one of the following categories:

  • Kindergartner: Enroll in a qualified school in a Kindergarten program.
  • Switcher: Attended a governmental primary or secondary school as a full-time student for at least Ninety days of the prior fiscal or one full Semester and transferred from a governmental primary or secondary school to a qualified school.
  • Military Dependent: Is the dependent of a member of the Armed Forces of the United States who is stationed in this state pursuant to military orders.
  • Prior Recipient: Received an educational scholarship or tuition grant under paragraph a, or b or c above and the children continue to attend a qualified school in a subsequent year.

Ways to Make a Tax Credit Donation

Please submit this form with your check to:

Pappas Kids Schoolhouse Foundation
530 E. Hunt Highway #103, PMB 443
San Tan Valley, Arizona 85143

A receipt for your donation will be provided to you.

(Please include tax year being claimed in special instructions section)

A School tuition organization cannot award, restrict or reserve scholarships solely on the basis of recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donation with another taxpayer to benefit either taxpayer’s own dependent.