The first deadline to apply for Idaho’s new private education tax credit is approaching.
Enacted by the Legislature and Gov. Brad Little earlier this year, the Parental Choice Tax Credit offers private schoolers and home-schoolers up to $5,000 — or $7,500 if they have special needs — to offset tuition and other non-public education expenses.
Aspiring recipients must first apply and be accepted before they receive the credit through their annual income tax returns. The program is capped at nearly $50 million. While an ongoing lawsuit seeks to block the credit from taking effect, the application period is scheduled to open Jan. 15.
The Idaho State Tax Commission — the agency responsible for administering the state’s first private school choice program — last week launched a website to help applicants prepare. Myschoolchoice.idaho.gov has an application timeline, a list of qualifying education expenses, a calendar of webinars and answers to frequently asked questions.
Key dates, requirements and considerations include:
2024 tax returns. Applicants must have filed their 2024 income tax returns by Nov. 1. Most have probably already done this — the deadline was April 15 — but the Tax Commission grants some deadline extensions into October.
Filing a 2024 Idaho income tax return is required to qualify for the Parental Choice Tax Credit, even though the credit covers education expenses from the 2025 tax year. Program administrators need 2024 returns to verify residency and income before the application period opens, said Julie Eavenson, public information director for the State Tax Commission.
Only full-time Idaho residents qualify for the program, and households that earn 300% or below the federal poverty level — about $94,000 in annual earnings for a family of four — will be first in line for credits. Otherwise, applications will be processed on a first-come-first-served basis.
Idaho residents who moved here in 2025 will not be eligible for the credit in 2026, Eavenson confirmed Tuesday.
TAP registration. Applicants must have a Taxpayer Access Point (TAP) account.
The Tax Commission is using its existing online portal to process Parental Choice Tax Credit applications, and the agency recommends registering by Dec. 1. Registration can take up to 14 days.
Advance payment. Applicants who don’t exceed the 300% poverty level can ask for a one-time advance payment, designed for families that couldn’t afford private school tuition without the state assistance.
The payment covers “expected, qualifying expenses,” and recipients will eventually have to show their receipts to the Tax Commission, according to an FAQ on the agency’s new website.
Nov. 1 – Deadline to file a 2024 Idaho income tax return.
Dec. 1 – Recommended deadline to register for a Taxpayer Access Point (TAP) account.
Jan. 15 – First day to apply for the tax credit and advance payment.
March 15 – Last day to apply for the tax credit and advance payment.
April 15 – Target date for notifying applicants about whether they will receive a tax credit or advance payment.
Other resources. The Mountain States Policy Center (MSPC) and American Federation for Children — advocacy groups that lobbied for HB 93 — also launched a website and broader campaign, “Idaho Kids Win,” to promote the Parental Choice Tax Credit.
MSPC is hosting town halls in the coming weeks across Idaho. Click here to see dates and locations.
