Wisconsin – K–12 Private School Tuition Deduction
Wisconsin enacted this individual tax deduction in 2013 and launched it in 2014. All taxpaying families in the state are eligible and can apply for an individual tax deduction after paying for K–12 private school tuition. Learn more about this program, including eligibility, rules and regulations here.
Program Details
Wisconsin’s K–12 Private School Tuition Deduction Participation
Click the + symbols to learn more about this program’s details.
Wisconsin provides an income tax deduction for individuals who pay private school tuition for their dependents.
Student Funding
The tax deduction is worth up to $4,000 per child in grades K–8 and up to $10,000 per child in grades 9–12.
Student Eligibility
Any Wisconsin taxpayer is eligible.
EdChoice Expert Feedback
Wisconsin’s tax deduction for private school tuition receives high marks for eligibility, as any taxpayer in the state may claim the deduction. Additionally, the amounts that may be deducted are set at levels higher than other states’ deduction programs. However, income tax deductions effectively cover only a small portion of the actual cost of educating a student and help only those families that are already paying private school tuition and have state income tax liability. Making this tax deduction a refundable tax credit would be a great improvement.
Rules and Regulations
- Income Limit: None
- Prior Year Public School Requirement: None
- Geographic Limit: Statewide
- Enrollment Cap: None
- Individual Deduction Cap: $4,000 (K–8) / $10,000 (9–12)
- Testing Mandates: None
Parent Requirements
- If a student is enrolled in the eighth or ninth grade in the same taxable year, the deduction must be split for the amounts of tuition paid in the respective grades, up to the $4,000 and $10,000 caps, respectively
- Must not include amounts paid with a voucher or college savings account.
Governing Statutes
Legal History
No legal challenges have been filed against the program.