Idaho has a new tax credit program to help families cover educational expenses for their children.
Click below or read more to see how you can access up to $5,000 for your child today!
Does My Family Qualify?
Does your child meet the following?
If you answer “yes” to both, your child is eligible to participate and your family may have access to a tax credit.
Don’t miss the deadline! Sign up for application tips and reminders.
Frequently Asked Questions
What is the Idaho Parental Choice Tax Credit program?
In 2025, the Idaho legislature created a new school choice program to provide nearly $50 million in state funds to cover qualified expenses for students who are not enrolled in a public school. Programs like this one allow parents to receive state income tax relief for approved educational expenses. If the credit exceeds the tax imposed by the government, the excess amount is refunded to the taxpaying parent, similar to the Child Tax Credit or Earned Income Tax Credit. In other words, if the cost of tuition or other allowable educational expenses exceeds what the parent owes the state in taxes, the parent can still receive up to the maximum allowable credit to offset those expenses. In Idaho, families earning less than 300% of the 2024 federal poverty level are eligible for an advance payment.
Who is eligible for a tax credit in Idaho?
Full-time Idaho residents whose children are aged 5-18 (or 5-21 with a qualifying disability) and attend a nonpublic school are eligible to receive the tax credit. However, families who make 300% or less of the 2024 federal poverty level will receive priority.
How much is the credit worth?
Families are eligible to receive up to $5,000 per child, or up to $7,500 for a child with a qualifying disability.
When can I apply?
The application window is from January 15 through March 15, 2026. The program is first come, first served, so apply early.
How can I apply?
File your 2024 Idaho Form 40 Individual Income Tas Return if you haven’t already. Register for a TAP account. Apply for a tax credit through your TAP account. Be sure to track all expenses and save all receipts.
When does the program start?
The program covers eligible expenses paid in 2025 to nonpublic schools, or for homeschooling. All receipts must be kept. The application window opens January 15, 2026, and closes March 15, 2026. By April 15, the Tax Commission will notify parents about the status of their application. Note: Tax returns are due April 15, 2026, and the Tax Commission recommends filing your return by that date to avoid penalties and interest. Taxpayers who receive the tax credit may file an amended return.
What educational expenses are covered?
Qualifying expenses include tuition to a nonpublic school; base curriculum covering a minimum of English language arts, math, science, and social studies; college admissions tests; and more. A list of examples of expenses that may qualify can be found here.
Who runs the program?
The Idaho State Tax Commission administers this program.
Where can I apply and learn more?
Learn more and apply at MySchoolChoice.Idaho.Gov
Don't miss the deadline! Sign up for application tips and reminders.
Disclaimer: EdChoice does not administer this program. Information provided on this page is intended for informational purposes only and is subject to change.