You’ll receive notification about whether you’re getting an award through your TAP account. No one is guaranteed to get an award.
For anyone who applied by March 15, 2026
You should have received a notification for each child on April 8, 2026, about the 2025 parental choice tax credit or advance payment awarded in 2026.
What if I receive a 2025 parental choice tax credit?
You can’t claim the 2025 parental choice tax credit unless you receive notification that you’re allowed to.
If you receive notification that you were awarded a 2025 parental choice tax credit, you must claim it on your 2025 Idaho Form 40, Individual Income Tax Return. Find out more on the Idaho State Tax Commission’s website.
Keep the paid invoices and receipts for qualifying expenses paid in 2025 that you’re claiming. Everyone is subject to audit.
Qualifying expenses
The 2025 parental choice tax credit is for tuition to a nonpublic school or a single curriculum that covers, at a minimum, all four core subjects of English language arts, mathematics, science, and social studies. Then, it could pay for tutoring in the four core subjects, textbooks, reasonable transportation to and from the nonpublic school, and certain academic testing. The law doesn’t mention any other kinds of expenses.
I received an advance payment awarded in 2026. Now what?
After you receive notice of the advance payment award for 2026, the money goes to the bank account you specified in the application. You’ll receive it within 60 days of the award notification or by August 30 at the latest.
No later than December 31, 2027, you’ll have to reconcile any money you got with receipts for qualifying expenses. You’ll have to pay back any money you didn’t spend on qualifying expenses, or for which you don’t have proper receipts.
You must have submitted your Idaho Form 40, Individual Income Tax Return, on time to continue to be eligible. It was due April 15, 2026. Or, explore what a valid filing extension entails.
Qualifying expenses
The advance payment is for tuition to a nonpublic school or a curriculum that covers, at a minimum, all four core subjects of English language arts, mathematics, science, and social studies. Then, it could pay for tutoring in the four core subjects, textbooks, reasonable transportation to and from the nonpublic school, and certain academic testing. The law doesn’t mention any other kinds of expenses.