About the Program

What are the Parental Choice Tax Credit and Advance Payment?

You might be able to apply for either the parental choice tax credit or the advance payment.

• You can apply for the parental choice tax credit for qualifying expenses paid in 2025 if your modified adjusted gross income is above or below 300% of the 2024 federal poverty level. However, families who make 300% or less receive priority.

• Or, you can request a one-time advance payment if your modified adjusted gross income doesn’t exceed 300%. This means you can apply to get the funds up front to help cover all or part of your eligible student’s qualifying expenses that you pay. This is a one-time payment per student in their entire K-12 educational career. If you receive an advance payment, be sure to save your receipts for qualifying expenses because you must provide copies to the Tax Commission at a later date.

For either the parental choice tax credit or advance payment, your child can’t be older than 18 (21 for a child with a qualifying disability) on December 31 in the year for which you’re applying.

Parental Choice Tax Credit

For eligible nonpublic full-time K-12 students ages 5-18 or students ages 5-21 with a qualifying disability.

Up to $5,000 per child, or up to $7,500 per child with a qualifying disability.

Refundable tax credit claimed when filing your Idaho Form 40 tax return for that tax year. You must have applied for and been awarded the credit.

Advance Payment

Only for parents whose modified adjusted gross income doesn’t exceed 300% of the federal poverty level.

Up to $5,000 per child, or up to $7,500 per child with a qualifying disability.

One-time, upfront payment that can only be spent on qualifying expenses.