Individual Tax Credit/Deduction

Ohio K–12 Home Education Tax Credit

Ohio provides a tax credit of up to $250 for qualifying home education expenses, including books, supplementary materials, supplies, computer software, applications, or subscriptions.  

We do not administer this program. 

  • Enacted:
    2021
  • Launched:
    2021
Apply Now

Program Stats

  • 100%

    of Homeschool Students are Eligible

  • $250

    Maximum Tax Credit Value (2024)

  • 2%

    Value as a Percentage of Public School Per-Student Spending

  • 6,166

    Participating Taxpayers (2024)

  • $239

    Average Credit (2021-22)

Student Eligibility

All Ohio students who are exempt from the state’s compulsory attendance law for the purpose of home instruction are eligible to receive the tax credit.  

(Last updated July 19, 2024) 

Use of Funds

Qualifying home education expenses include books, supplementary materials, supplies, computer software, applications, or subscriptions. 

(Last updated July 19, 2024) 

Funding Amount & Source

Ohio provides a nonrefundable tax credit of up to $250 for qualifying home education expenses. The tax credit value is quite low—only a tiny fraction (about 2%) of the state’s average per-pupil spending at district schools.  

(Last updated July 19, 2024) 

Program Guidelines

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Refundable: No
  • Enrollment Cap: None
  • Credit Value: N/A
  • Taxpayer Credit/Deduction Cap: $250
  • Testing Mandates: None
  • Special Needs Pathway: N/A

(Last updated October 11, 2024)

Governing Statutes

Ohio Rev. Code § 5747.72 

 (Last updated July 19, 2024) 

Legal History

No legal challenges have been filed against the program.

 (Last updated July 19, 2024)