All About: Idaho Parental Choice Tax Credit

If you are a parent in Idaho seeking ways to reduce the financial impact of private or non-public school expenses, the Idaho Parental Choice Tax Credit could help. This refundable tax credit, passed under the Idaho HB 93, offers eligible families up to $5,000 per child—or $7,500 for children with qualifying disabilities—to help offset costs such as tuition, tutoring, curriculum, transportation, and related expenses.

How to Get Started:

The application window for 2026 opens on January 15 and closes March 15. Since this program operates on a first-come, first-served basis, it’s essential to prepare early and apply promptly to secure your spot. Priority is given to families with a modified adjusted gross income up to 300% of the federal poverty level.

Simple Steps to Apply

Read FAQs & Eligibility: Start by reviewing the official FAQs for the program and use the Idaho State Tax Commission’s eligibility checklist to confirm your qualification.
File Your 2024 Idaho Tax Return: Be sure to file your Idaho Form 40 individual income tax return by November 1, 2025. You must have this filed to apply for the credit. Your 2024 return may not be processed in time for the application window if you are filing your 2024 returns after November 1^st, 2025.
Create/Register a TAP Account: Register for your Taxpayer Access Point (TAP) account if you don’t have one already. You’ll use TAP to apply online. If you have applied for this after December 1^st 2025 it is not guaranteed you will receive the account before January 15^th, 2026.
Gather & Keep Receipts: Save all receipts for qualifying education expenses incurred in 2025.
Apply Online: Submit your application via your TAP account between January 15 and March 15, 2026.

Who Qualifies?

Your child must be enrolled in a private or non-public school in Idaho. Eligible institutions include private schools, microschools, and learning pods with required tuition.
Homeschooling (parent-led) and full/part-time enrollment in public or public virtual schools is not eligible.
Idaho residents have priority based on income level, with all others placed on a waitlist.
Enrollment in a public school to take a class or participate in an activity at a public school disqualifies you from claiming the tax credit or advance payment for any semester the student was enrolled.

Eligibility Checklist

I am an Idaho resident.
My child is enrolled in a private or non-public school in Idaho (not public or virtual public school).
I have filed my Idaho individual income tax return (Form 40) for 2024
My modified adjusted gross income is at or below 300% of the federal poverty level (for priority consideration).
I have or will register for a TAP account
I have receipts for qualified educational expenses incurred during the 2025 tax year.
I understand to apply online through my TAP account between January 15 and March 15, 2026.

Stay informed and get ready to apply early! For full details, FAQs, and the eligibility checklist, visit MySchoolChoice.idaho.gov.

Nichol Accounting is committed to helping you maximize your tax credit opportunities – saving you more of what you earn. Contact us today at nicholsaccounting.com to learn more!

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