What is the Parental Choice Tax Credit?

Parental Choice Tax Credit is a refundable Idaho income tax credit that helps families pay for their child's education costs. It's for students not enrolled in public school Kindergarten-Twelfth grade. Families may receive up to $5,000 per child or $7,500 for a child with a qualifying disability. Parents may also request advance payments for upcoming school year for educational expenses.

What Parents Should Do:

-Make sure you have filed your 2024 tax return.

-Register/verify your Taxpayer Access Point (TAP) account by Dec. 1, 2025. Use this link: (https://tax.idaho.gov/online-services/tap/introduction/)

-Save receipts for 2025 qualifying expenses (tuition, textbooks, tutoring, field trips, etc.) Apply online, opens Jan. 15 2026 (first-come, first-served) Watch for approval by Apr. 15, 2026

Advance Tuition Payment For 2026 School Year

-On Jan 15th you can also apply for advance tuition payment for 2026-2027 school year.

Important:

If you are interested in applying for the Parental Choice Tax Credit, you MUST apply for a TAP (Taxpayer Access Point) number by December 1st in order to submit receipts for the 2025 tax year. 

Use this link: https://tax.idaho.gov/online-services/tap/introduction/

Helpful Resources