BOISE, Idaho — The application period for the Parental Choice Tax Credit will open at 12:01 a.m. on Jan. 15.
The Parental Choice Tax Credit provides families with up to $50 million in state funds to help pay for "eligible nonpublic school expenses," reports the Idaho State Tax Commission. Students 5-18 years of age in K-12 education can receive up to $5,000, while students 5-21 years of age with a disability may receive up to $7,500.
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If approved, the refundable tax credit may be obtained after filing the Idaho Form 40 during the tax year in question.
Applications will be evaluated on a first-come, first-served basis. All applications must be submitted through the Taxpayer Access Point, otherwise known as TAP.
The Idaho Tax Commission says parents must provide the following info to be considered for the tax credits:
- 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).
Furthermore, parents must have the following info for their child:
- Your student’s SSN or ITIN.
- An electronic copy, if any, of your student’s government-issued ID (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.
Learn more: Parental Choice Tax Credit FAQ
