The parental choice tax credit or advance payment could help some families cover the cost of qualifying education expenses for children who are in nonpublic school. You can receive up to $5,000 per eligible student, or up to $7,500 per eligible student with a qualifying disability.
You can’t claim the parental choice tax credit unless you apply for it and are awarded it. You must apply for and be awarded the advance payment.
Applying
See the State of Idaho’s official My School Choice website for program details, eligibility, and how to apply.
Qualifying expenses
We don’t have a specific list of all qualifying expenses, and we can’t prequalify expenses.
If you’re allowed to claim the parental choice tax credit or you’re awarded an advance payment, it could cover:
- Full-time, K-12 nonpublic school tuition or a curriculum that must include, at a minimum, the four core subjects of English language arts, mathematics, science, and social studies. For 2026 and beyond, the curriculum could be from more than one developer.
- Textbooks
- Tutoring for the four core subjects
- Reasonable transportation to and from the nonpublic school
- Nationally standardized assessments and preparatory courses for them, assessments to determine college admission, advance placement examinations, and industry-recognized certification exams
The legislation doesn’t mention any other kinds of expenses.
Proof of expenses
You must be the one to have paid the expenses, and you must have paid invoices or receipts. Paid invoices or receipts must show the information for the provider of the expense (such as the nonpublic school or curriculum developer), what the expense was (such as tuition or a curriculum), how much it was, that you paid it, and when you paid it.
For transportation to and from the nonpublic school, keep a log of dates, locations, and miles.
If you receive an award
You can only receive either a parental choice tax credit or advance payment per eligible child in the year you apply. No one is guaranteed to get either.
An eligible child can only receive an advance payment once in their entire K-12 educational career. Once an eligible child is awarded a parental choice tax credit, they can’t receive an advance payment in the future.
2025 parental choice tax credit
You can’t claim the parental choice tax credit on your return unless you apply for it and are awarded it.
If you’re awarded the 2025 parental choice tax credit, you must claim it on your 2025 Idaho Form 40, Individual Income Tax Return.
- The 2025 Idaho Form 40 was due April 15, 2026, unless you have a valid extension.
- If you filed before you received notification of the tax credit award, you must file an amended return. For 2025 returns, file your amended return as soon as possible.
Note that if you’re allowed to claim the parental choice tax credit, the Tax Commission is giving permission to claim up to the amount awarded – it isn’t preapproving expenses. (You submit expenses when you apply so the agency can gauge how much money is needed from this program.) Keep the paid invoices and receipts for qualifying expenses paid in 2025 that you’re claiming.
You can check on the status of any refund on a return at tax.idaho.gov/refund.
Everyone is subject to audit.
Advance payment awarded in 2026
If you receive the advance payment awarded in 2026, you’ll get it within 60 days of the award notification or by August 30, 2026.
You must later reconcile the money you received with the paid invoices or receipts for qualifying expenses you paid. You must repay any money spent on nonqualifying expenses or on qualifying expenses without proper receipts. You’ll reconcile through your TAP account in the Parental Choice Tax Credit Dashboard no later than December 31, 2027.
Everyone is subject to audit.
The advance payment awarded in 2026 will be taxable on your federal return for 2026.
Money spent outside the law
You must repay any money you receive from the parental choice tax credit or advance payment that you spend outside the provisions of the law. A financial penalty and interest might apply.
Willfully providing false information to obtain funds from this program is considered tax fraud. Civil and criminal penalties — up to felony charges — might apply.
Laws and rules
Idaho Code, section 63-3029N, law regarding the Idaho Parental Choice Tax Credit program