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 My School Choice website for program details, eligibility, and how to apply.
Qualifying expenses
If you’re awarded the parental choice tax credit or advance payment, they could cover:
- Tuition for nonpublic school or a single curriculum that includes, at a minimum, the four core subjects of English language arts, mathematics, science, and social studies
- Tutoring or other qualifying expenses related to the four core subjects
We don’t have a specific list of all qualifying expenses, and we can’t prequalify your expenses.
Expenses must be both:
- Directly related to the education of the eligible student
- Reasonable and necessary to fulfil the requirements of the academic instruction
Examples
Examples of expenses that might qualify include:
- School tuition or fees that include English language arts, mathematics, science, and social studies (four core subjects), at a minimum
- A base curriculum that includes the four core subjects, at a minimum
- Textbooks for the four core subjects
- Tutoring for the four core subjects
- Courses associated with nationally standardized assessments
- Transportation
Examples of expenses that won’t qualify include:
- Expenses for anyone not qualified for the parental choice tax credit or advance payment
- Extracurricular and nonacademic activities outside of the four core subjects
- Homeschool academic instruction that a parent provides
- Dual-credit courses for college classes taken in high school
- Vacations
- Uniforms
- Big-screen televisions
- Gaming computers
- Vehicles
- Entertainment
If you receive an award
We’ll notify you by April 15, 2026, if you’ll receive a parental choice tax credit or an advance payment. No one is guaranteed to get either.
- For the parental choice tax credit, you’ll have submitted receipts for expenses paid in 2025 when you applied. If you receive the award, you’ll put that amount on your 2025 Idaho Form 40, Individual Income Tax Return.
The filing deadline for 2025 tax returns is April 15, 2026. We recommend you file your return anyway, even if you think you might be awarded the parental choice tax credit, to avoid any potential penalty and interest. If you receive the parental choice tax credit, you can file an amended return.
- For the advance payment, save receipts for expenses you pay in 2026. You must provide those receipts to prove that you spent the money you received on qualifying expenses in 2026. You must repay any money spent on nonqualifying expenses or on qualifying expenses without proper receipts. You’ll do this through a reconciliation process that we’ll roll out later in 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