Idaho Parental Choice Tax Credit
We do not administer or manage any programs. For help or official support, visit the state’s program website. Program information verified using official state information.
How does this program work?
The Idaho Parental Choice Tax Credit provides eligible Idaho families with refundable tax credits to help cover various education-related expenses, including private school tuition, homeschooling costs, and other qualified educational expenditures. The program prioritizes families earning up to 300% of the federal poverty level. Currently, the program has a cap of $50 million annually.
Why this matters to families in Idaho:
Every student learns differently, and some benefit from a different environment and the resources available in their assigned public school. The Idaho Parental Choice Tax Credit program gives families flexibility to find the setting and additional resources that work best for their child.
Award amounts for 2025-2026
Tax Credit
Tax Credit Amount: For the 2025-2026 school year and beyond, the Idaho Parental Choice Tax Credit provides:
- Up to $5,000 per student for qualifying education expenses
- Up to $7,500 per student with disabilities
These amounts are provided as refundable tax credits, meaning families can receive the full benefit even if they owe little or no income tax.
Who is eligible for this program?
The tax credit is available to:
- All Idaho residents between the ages of 5 and 18
- Students with disabilities are eligible through age 21
- There is no income limit for eligibility
How can families use the funds?
Eligible expenses include:
- Tuition and fees for enrollment at a private school, micro school, or learning pod
- Tutoring services
- Textbooks and curricula
- Transportation to and from an educational facility
- Preparatory courses for standardized assessments
- National standardized test assessments
- Industry-recognized certification exams
- Assessments used to determine college admission
What are the program rules and requirements?
- Income Level: Priority is given to applicants with a modified gross income at or below 300% of the federal poverty level (FPL) but all income levels are eligible. Also, starting in 2027, priority will be given to parents who received the credit in the first two years of the program. Applicants with incomes below the mentioned threshold will be given priority next.
- Residency: Applicants must be residents of Idaho and households must have filed an Idaho state income tax return. Claim eligible students as a dependent on your state individual income tax return.
- Educational Status: K-12 students eligible to enroll in an Idaho public school. To claim the credit, students cannot be enrolled full-time or part-time in a public school, public charter school, public virtual charter school, public magnet school, or part-time public kindergarten during the semester for which the credit is claimed.
- Tax Credit Amounts: If you qualify for advance payments due to income limitations, review the information on how to apply for those funds. Seek assistance from professional advisors if needed to ensure compliance with the Idaho Parental Choice Tax Credit requirements and maximize your tax benefits.
How do families apply?
For information on the Idaho Parental Choice Tax Credit and how to take advantage of this program, visit the Idaho My School Choice site. Keep documentation of all qualifying education expenses as these may be eligible for reimbursement.
Where can families learn more?
For other Idaho School Choice Programs: Refer to our Idaho State Summary.