Families hoping to apply for Idaho’s new private education tax credit should prepare for a late night Wednesday. 

The application window for the Parental Choice Tax Credit will open at 12:01 a.m. Thursday. The limited credits will be awarded on a first-come-first-served basis, the Idaho State Tax Commission announced last week. 

“Interested parents should apply as soon as possible,” said a news release from the commission, the agency responsible for administering the new program. “The Idaho State Tax Commission will process all applications in the order they’re received.”

As the state’s first private school choice program, created last year through House Bill 93, the refundable tax credit offers non-public school students up to $5,000 — or $7,500 for students with special needs — to offset education expenses. 

All K-12 students who live in Idaho and don’t attend a public school are eligible for the credits. Households that earn 300% or below the federal poverty level — $96,450 in annual income for a family of four — will be first in line. Families at or below the poverty level can also apply for an advance payment covering expenses they expect to incur in 2026. 

But the number of credits issued is capped at nearly $50 million, so some applicants might not receive the money this year. 

If all applicants claimed a $5,000 credit then nearly 10,000 students would qualify before the cap is reached. Claims probably will vary widely, however, since the credit only covers expenses already incurred, and a variety of expenses are eligible for reimbursement, from private-school tuition to Advanced Placement exam fees. One claim could be anywhere from $100 for a home-schooler seeking reimbursement for an AP exam to $7,500, for a special-needs student attending a private school. 

It’s unclear how many non-public school students live in Idaho because the state doesn’t track enrollment outside the public system. Best guesses put private school enrollment around 18,000 students, and the number of home-schoolers may be comparable.

The controversial tax credit faces a constitutional challenge before the Idaho Supreme Court. Oral arguments are scheduled for Jan. 23, but the Tax Commission said applications will open as scheduled unless there’s a law change or court order. 

Aspiring applicants should have already done some legwork. They must have filed a 2024 Idaho income tax return by Nov. 1, and they must have a Taxpayer Access Point (TAP) account to submit an application. Registration for a TAP account can take up to 14 days, according to the Tax Commission. 

The commission also shared a checklist of documents and information required for the application: 

Parent info: 

• A TAP account set up using your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN). Be sure to log on to your account in advance to ensure you can see the panel for Individual Income Tax.
• Your SSN or ITIN.
• An electronic copy of your government-issued ID (state ID or driver’s license). You can scan documents or take a photo.
• Checking or savings account routing and banking information (for advance payment application only).

Student info: 

• Your student’s SSN or ITIN.
• An electronic copy, if any, of your student’s state ID or driver’s license. You can scan documents or take a photo.
• Electronic copies of receipts for nonpublic school expenses paid in 2025 (for the parental choice tax credit).
• Electronic copies of documentation that prove the student has a disability, if applicable. Example: a letter from an Idaho licensed healthcare provider or a school Individualized Education Program (IEP).
• Electronic copies of documentation of proof of guardianship. Examples: child custody agreements or other court documents.
• If the student ever attended an Idaho public school, know the school district, name of the last public school attended and if they attended all of calendar year 2025.
• For nonpublic schools, know the date of enrollment in the nonpublic school (or the planned enrollment date) and the nonpublic school’s name and address.

The last day to apply for a credit or advance payment is March 15.