More info now shared for Parental Choice tax credit program

BOISE, Idaho – August 19, 2025 – The Idaho State Tax Commission has added more FAQs about the Idaho Parental Choice Tax Credit program to its website, including examples of expenses that might qualify, a program timeline, and clarification that only full-time Idaho residents are eligible. Find the FAQs at tax.idaho.gov/parentalchoicecredit.

The Idaho Parental Choice Tax Credit helps some families cover the cost of qualified education expenses for children who aren’t enrolled in public school. They can receive up to $5,000 per eligible child, or $7,500 for each eligible child with a qualifying disability. Priority will be given to parents whose modified adjusted gross income doesn’t exceed 300% of the 2024 federal poverty level.

Parents will be able to apply for the 2025 program online starting on January 15, 2026. The Tax Commission will process applications in the order in which they’re received. Parents should prepare by doing the following:

• Carefully read all FAQs to ensure they and their potential expenses qualify.
• By Nov. 1, 2025, file their 2024 Form 40, Idaho Individual Income Tax Return.
• By Dec. 1, 2025, register for a TAP account at idaho.gov/NewTAP. Parents can’t apply for the credit until they have a TAP account for individual income tax.
• Start saving receipts for qualified expenses.

To get updates whenever the Tax Commission adds information to the Parental Choice webpage, parents should go to tax.idaho.gov/parentalchoicecredit and click on the Subscribe to Newsletter button.

Parents with questions can email the Tax Commission at parentalchoice@tax.idaho.gov. They can also call (208) 334-7660 in the Boise area or toll free at (800) 972-7660.