Wisconsin - K-12 Private School Tuition Deduction

school choice

Wisconsin – K–12 Private School Tuition Deduction

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 Fast Facts

  • One of four state tax deduction programs for educational expenses nationwide

  • 37,070 participating taxpayers (2017)

  • 13 percent of students eligible statewide

  • Average tax deduction: $4,839 (2017)

  • Average deduction as a percentage of public school per-student spending: 42 percent

Program Details

Wisconsin’s K–12 Private School Tuition Deduction Participation

Tax Year
Tax Returns Claiming Deduction

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.

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