The Friedman Foundation for Educational Choice

Advancing Milton and Rose D. Friedman's Vision of School Choice for All Children

Indiana - Private School/Homeschool Deduction

Enacted 2011 • Launched 2011 • Individual Tax Deduction

Indiana provides a tax deduction for individuals who make educational expenditures on behalf of their dependent children. Any taxpayer who has a child already enrolled in private school or who is homeschooled is eligible to claim up to a $1,000 tax deduction per child for approved educational expenses including private school tuition, textbooks, fees, software, tutoring, and supplies.

Latest Stats (2012)

  • Taxpayers participating: 51,018
  • Average tax deduction value: $1,732

Program Details

Tax Deduction Value
The tax deduction is worth up to $1,000 per child.

Student Eligibility
Deductions are available for parents’ expenditures on either private schools or homeschooling for their children.

Legal Developments
No legal challenges have been filed against the tax deduction.

Rules & Regulations
• Income Limit: None
• Prior Year Public School Requirement: None
• Geographic Limit: Statewide
• Enrollment Cap: None
• Individual Deduction Cap: $1,000
• Testing Mandates: None

Governing Statutes
Ind. Code § 6-3-2-22

Friedman Contact
Robert Enlow |

Related Research

10/30/2014 The School Starter Checklist: Meeting the Private Education Regulations in States with School Choice
4/29/2014 Sector Switchers: Why Catholic Schools Convert to Charters and What Happens Next
1/10/2011 Indiana K-12 and School Choice Survey
9/2/2009 Florida’s Lessons for Indiana K-12 Reform

Related News

4/29/2014 Study: Catholic schools "switching" to charters serve more students, minorities
3/12/2014 National Review Online | Choosing to Learn
1/31/2014 Indy Star | Let parents decide how to use school vouchers
1/23/2014 U.S. voucher, school choice enrollment reaches record high
11/7/2013 Two years after enacting statewide voucher program, Indiana makes dramatic gains on national achievement test
10/2/2013 OneNewsNow | Thousands request vouchers in Indiana, thousands more eligible
8/15/2013 Sharing your story in “The ABCs” can be as easy as one, two, three
1/23/2013 “The ABCs of School Choice,” 2013 Edition, Now Available
2/15/2012 WXIN (Fox 59) | Education Supporters Gather for 'Ed Reform Rocks' Rally
11/4/2011 Indianapolis Star | Vouchers Start Out Strong in Indiana
11/3/2011 Final Results: Indiana is Nation’s Largest Ever First-Year Voucher Program
11/3/2011 Indianapolis Star | Indiana’s Voucher Start Exceeds all Others
9/30/2011 2011’s New School Choice Programs

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