Oklahoma Parental Choice Tax Credit Act – Private School
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?
Beginning in tax year 2024, the Oklahoma Parental Choice Tax Credit Act – Private School provides a refundable tax credit per student to eligible Oklahoma taxpayers who incur qualified educational expenses for a private school for their children. The refundable tax credits are subject to a cap for each tax year as determined by the state of Oklahoma. This program aims to increase educational options and affordability for families in the state.
Why this matters to families in Oklahoma:
The Oklahoma Parental Choice Tax Credit Act – Private School program allows parents to select a private school that better matches their child’s needs, interests, or learning style. It provides a tax benefit for families who want alternatives to their local public school.
Award amounts for 2025-2026
Tax Credit
Tax Credit Amount: Minimum of $5,000, up to $7,500 per eligible student
The Oklahoma Parental Choice Tax Credit Act – Private School offers a refundable credit amount per eligible student for anticipated private school tuition and fees based on a household’s federal adjusted gross income (AGI) during the second preceding tax year ranging from a minimum tax credit of $5,000 to a maximum tax credit of $7,500, or the private school tuition and fees for the tax year, whichever is less.
Who is eligible for this program?
A K-12 student who is a resident of Oklahoma and is eligible to enroll in an Oklahoma public school.
How can families use the funds?
Parents can use the Oklahoma Parental Choice Tax Credit Act – Private School funds for tuition and fees at accredited private schools in Oklahoma. Fees include enrollment, registration, or application fees; textbook fees; technology fees; activity fees; testing and assessment fees; and fees paid for school uniforms, if paid directly to the school.
The Oklahoma Tax Commission (OTC) sends the tax credit payments directly to the school in two installments. Installments are sent on or before August 30 and January 15. Each installment payment will not exceed half of the allowable credit for the applicable school year. The school receives the payments, but the checks are made payable to the taxpayer. Taxpayers must personally appear at the school to either sign the check over to the school or collect it if they have already paid tuition and fees.
What are the program rules and requirements?
- Income Level: Based on a household’s federal adjusted gross income (AGI) during the second preceding tax year:
- Up to $75,000 AGI: $7,500 credit per student
- $75,001 – $150,000 AGI: $7,000 credit per student
- $150,001 – $225,000 AGI: $6,500 credit per student
- $225,001 – $250,000 AGI: $6,000 credit per student
- Over $250,000 AGI: $5,000 credit per student
- Residency: Applicants must be residents of Oklahoma and households must have filed an Oklahoma state income or Federal tax return (if a new Oklahoma resident) two years preceding the application tax year date. If you did not file a Federal tax return, submit a completed 591-C. You can find more detailed information on the Oklahoma Parental Choice Tax Credit site.
- Educational Status: K-12 students eligible to enroll in an Oklahoma public school.
- School Requirements: Funds can be used at eligible private schools that are registered with the state of Oklahoma.
- Other Oklahoma School Choice Options: You can also apply to the Oklahoma Lindsey Nicole Henry (LNH) Scholarship for Children with Disabilities.
- Tax Credit Amounts: The Oklahoma Tax Commission (OTC) will reduce your tax credit if you have outstanding delinquent tax balances or other qualified debts. Seek assistance from professional advisors if needed to ensure compliance with program requirements and maximize your tax benefits.
How do families apply?
- Check Eligibility: Ensure your private school and tax eligibility requirements are met. You can check your eligibility directly on the Oklahoma Parental Choice Tax Credit site.
- Gather Documentation: Collect required documents, including proof of income information and private school Enrollment Verification Form for each student for which you are applying.
- Complete the Application: Follow the application process on the Oklahoma Parental Choice Tax Credit site. You will need to submit information for each student for which you are applying.
- Submit: Review and submit the application along with any necessary documentation, and await approval.
- Receipt of Funds: The OTC sends the Parental Choice Tax Credit – Private School checks directly to the participating private school. Checks are sent on or before August 30 and January 15. Taxpayers will either sign the check over to the school for payment of tuition and fees, or pick up the check.
Where can families learn more?
For other Oklahoma School Choice Programs: Refer to our Oklahoma State Summary.