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View Eligibility Checklist
See if you’re eligible for the Idaho Parental Choice Tax Credit program.
File your 2024 Form 40
This is the form for full-year Idaho residents in 2024. You must file this to apply for the 2025 parental choice tax credit or advance payment awarded in 2026. Most full-year residents would have already filed this by April 15, 2025. If you haven’t yet filed, it takes 7-11 weeks to process it from the date the Tax Commission receives it, and the agency can’t guarantee processing the form in time to apply.
For parents not required to file a tax return: Special Instructions
Register for a TAP Account
You can still request a TAP account, which is where you’ll apply from. It takes up to two weeks to finish your registration.
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View Application Checklist
Get your information to apply ready using this checklist.