Ohio

K–12 Home Education Tax Credit

  • Individual Tax Credit/Deduction
  • Enacted 2021
  • Launched 2021

Ohio provides a tax credit of up to $250 for qualifying home education expenses, including books, supplementary materials, supplies, computer software, applications or subscriptions. Learn more about this program, including the value of the tax credit and student eligibility on this page.

We do not administer this program. 

Eligibility Test

  • 100%

    of Homeschool Students Are Eligible

  • $250

    Maximum Tax Credit Value (2021)

  • 2%

    Value as a Percentage of Public School Per-student Spending

Percent of homeschool students eligible for Ohio’s K–12 Home Education Tax Credit

Download Chart

Student Funding

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

(Last updated March 1, 2023) 

Student Eligibility

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

(Last updated March 1, 2023) 

EdChoice Expert Feedback

Ohio’s home education tax credit has the potential to help tens of thousands of homeschooling families in Ohio. However, the tax credit value is quite low—only a tiny fraction (about 2%) of the state’s average per-pupil spending at district schools. Moreover, because the tax credit is nonrefundable, lower-income families that do not have a tax liability are unable to benefit. Ohio lawmakers should consider increasing the value of the tax credit and making it refundable.

(Last updated March 1, 2023) 

Rules and Regulations

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Individual Credit Cap: $250/child
  • Testing Mandates: None

(Last updated March 1, 2023) 

Governing Statutes

Ohio Rev. Code §§ 5747.72

(Last updated March 1, 2023) 

STATE GROUPS

K–12 Home Education Tax Credit State Groups

That Support School Choice

School Choice Ohio works to ensure that families across the state know about the education options available for their children. They also advocate for the expansion of quality options for every child.

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