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
Tax Deduction Value
The tax deduction is worth up to $1,000 per child.
Deductions are available for parents’ expenditures on either private schools or homeschooling for their
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
Ind. Code § 6-3-2-22
Michael Chartier | firstname.lastname@example.org