After donating the full amount allowed under the Original Tax Credit ($1,110 Married Filing Jointly or $555 Single/Head of Household), additional donated amounts may be applied to the SWITCHER Tax Credit or carried over under the Original Tax Credit for up to five years. For the Switcher Tax Credit, up to an additional $1,103 (Married Filing Jointly), or $552 (Single or Head of Household) may be donated.
A total of $2,213.00 (Married) or $1,107.00 (Single) may be donated by combining both
Original and Switcher donations.
Students who are eligible to receive scholarships under the SWITCHER Tax Credit donation include students who:
A. Attended a governmental primary or secondary school or attended a preschool program that offers services to students with disabilities. Students must have attended for at least 90 days of the prior fiscal year and are transferring to a qualified school.
B. Are enrolling in a qualified school in a Kindergarten program.
C. Are the dependent of a member of the Armed Forces of the United States who is stationed in Arizona pursuant to military orders.
D. Received an educational scholarship or tuition grant under one of the above criteria or from the low-income corporate donation program if the child continues to attend a qualified school in a subsequent year.
The first ($1,110 Married Filing Jointly) donated to a School Tuition Organization (or $555 Single or Head of Household) must be claimed as an Original Tax Credit.
No credit can be claimed for the Switcher credit until the maximum credit is claimed for the Original credit.
Tax forms can be downloaded from our “Forms” page to submit with your tax return. Please contact your tax adviser for further information. NACSSF will send an annual receipt.