About the Program

Are you Eligible for the Advance Payment?

You can apply for the parental choice tax credit for 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. If your modified adjusted gross income doesn’t exceed 300%, you can also request an advance payment for 2026. 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’ll pay in 2026.

The application includes an option to apply for the advance payment using estimated expenses. Only families that make 300% or less of the 2024 federal poverty level will see this option. If you receive an advance payment, be sure to save your receipts for qualifying expenses because you must provide receipt copies to the Tax Commission at a later date.

Parental Choice Tax Credit

For eligible nonpublic school 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.