About the Program

$50M

in state funds

$5,000

per eligible student

$7,500

per eligible student with a qualifying disability

Mother helping her daughter with homework on a laptop.
Students Listening to Teacher In Classroom

Are you Eligible for the Advance Payment?

If your modified adjusted gross income doesn’t exceed 300% of the federal poverty level, you can request an advance payment of the Idaho Parental Choice Tax Credit. This means you can apply to get the funds up front to help cover all or part of your student’s eligible education expenses.

If you receive an advance payment, be sure to save your receipts for qualifying expenses to provide them to the Tax Commission. The application includes an option to apply for the advance payment.

Parental Choice Tax Credit

For any qualifying nonpublic school K-12 student ages 5-18 or student 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.

A classroom full of students wearing uniforms. One student is raising his hand to answer a question.

Advance Payment

Female teacher or tutor helping students with homework in an at-home setting.

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.

Want to Learn More?

Join one of the upcoming webinars or in-person seminars to get the latest updates and ask any questions.

Woman typing on a computer in home office.

View list of webinars and in-person seminars:

Sept. 11 Webinar


Oct. 15 Webinar

  • Webinar for the advance payment
  • Applicants only, please
  • FULL (Join Waitlist)

Oct. 21 Webinar


Nov. 4 Seminar


Nov. 20 Webinar


Dec. 2 Seminar


Dec. 4 Webinar

  • Webinar for the advance payment
  • Applicants only, please
  • Register Now

Dec. 9 Webinar


More webinars and seminars to come.

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Next Step: See if your Expenses Qualify →