AZTO understands that some families may be seeking other educational options for their students in these unusual times. We want you to be aware that some tax credit program eligibility may be lost if there is a break in your student’s continuous enrollment at the private school. Arizona requires a student to be continuously enrolled to maintain program eligibility. If your student leaves private schools in Arizona for another education option, this could affect their PLUS/Overflow and Low-income Corporate eligibility. If there is a chance that they will be returning to private education, their status of eligibility may change. Below are the following possibilities:
Re-enrolling after attending a PUBLIC/CHARTER SCHOOL:
If a student leaves private school to attend an Arizona public or charter school, they must be enrolled full-time in that public or charter school for at least 90 days (one full semester) of the school year in order to qualify for PLUS/Overflow credit awards the following school year as a switcher. They may also qualify for Low-Income Corporate awards as a switcher if family income is considered low-income.
Re-enrolling after HOMESCHOOLING:
If a student leaves private school to be home-schooled for any length of time, they will not be eligible for PLUS/Overflow credit awards or Low-Income Corporate awards upon return. There is a way to re-qualify for PLUS/Overflow scholarships in some cases. When they return to private school, they could receive Original credit awards. The following school year, they may qualify for Low-Income Corporate awards as a previous recipient of an individual award if family income is considered low-income. If they receive a corporate award, then the following year they could be eligible for PLUS/Overflow credit awards. PLUS/Overflow eligibility could take up to 3 school years to obtain if all conditions are met.
Know that all K-12 students are eligible for Original credit awards if they are enrolled full-time in private school, so there is always an opportunity to receive tuition assistance.