Overflow/Plus/Switcher Scholarship & Tax Credit Information

Who can receive an Overflow/Plus/Switcher Scholarship?

Scholarships are available to students who meet one of the following guidelines

A. Transferring from a public/charter school to private school

B. Entering Kindergarten

C. Active Military in AZ

D. Previously received a Corporate Scholarship

Families must apply to the STOs for consideration and must reapply annually.

Who can contribute and claim the Overflow/Plus/Switcher Tax Credit?

Anyone with an Arizona State tax liability can take advantage of the tax credit program. A donor has to have given the full amount to the Original/Individual Tax Credit before contributing to the Overflow/Plus/Switcher Tax Credit. Married couples filing jointly can redirect up to $1083 and a single filer can redirect up to $542. You can recommend a student on the donor form but the student must meet one of the criteria above to be considered for the scholarship. The recommended student must have an active application on file with the STO.

Individual STOs:

For further information on the state law governing this scholarship and tax credit opportunity, please visit the Arizona Department of Revenue’s website.