Overview
The Idaho Parental Choice Tax Credit program gives some parents the ability to choose educational services that meet the needs of their individual children.
The new refundable tax credit program provides nearly $50 million in state funds to help full-time Idaho residents pay for eligible nonpublic school expenses. It’s available for Idaho K–12 students. The Idaho State Tax Commission administers the program.
Nearly
$50M
in state funds
Up to
$5,000
per eligible student
Up to
$7,500
per eligible student with a qualifying disability
2025 parental choice tax credit or advance payment awarded in 2026
The second application period is open from May 21, 2026, at 8:00 a.m. MDT (7:00 a.m. PDT) through August 15, 2026, at 11:59 p.m. MDT (10:59 p.m. PDT). The application period might close sooner if the Tax Commission awards all the funds before then.
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.
- You can apply for an advance payment awarded in 2026 if your modified adjusted gross income doesn’t exceed 300%. This is a one-time award 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 later.
Who can apply during the second application period?
- You can apply if you haven’t applied for an eligible child before.
- You can apply if you started but didn’t submit a final application for an eligible child.
Who can’t apply
- You can’t apply for any child who’s already been awarded an advance payment or parental choice tax credit.
- You can’t reapply for any child who was disallowed in the first application period.
For the 2025 parental choice tax credit: Your child must have been at least 5 and no older than 18 by December 31, 2025. If they have a qualifying disability, they must have been no older than 21 by December 31, 2025.
For the advance payment awarded in 2026: Your child must have been at least 5 and no older than 19 years old by December 31, 2026, to apply. If they have a qualifying disability, they must have been no older than 22 by December 31, 2026.
2025 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 Awarded in 2026
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 award that can only be spent on qualifying expenses.
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