How to Apply – My School Choice

How to Apply-Step by Step

1

Read all FAQs

Carefully read all instructions and FAQs to ensure you and your potential expenses qualify. Then, use the eligibility checklist to confirm you meet all requirements before applying.

2

File your 2024 Idaho Form 40

You can still file, but the Tax Commission can’t guarantee it can process your return in time for the January 15 to March 15 application period. If you already filed it earlier this year, don’t file again.

Someone holding a receipt next to a calculator and laptop.

3

Register for a tap account

You can still request a Taxpayer Access Point (TAP) account, but the Tax Commission can’t guarantee you’ll get one in time to apply when the application period opens on January 15.
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Note: To qualify for the program, you must have filed a 2024 Idaho Form 40, Individual Income Tax Return, even if you don’t normally need to file a tax return. The Tax Commission must have processed at least one of your Idaho returns before you can get a TAP account.

4

Track expenses

For the parental choice tax credit, keep your receipts of qualifying expenses paid in 2025 to your current nonpublic school or expenses you paid for homeschool instruction.

For the advance payment, you’ll need to estimate expected expenses and keep receipts of paid expenses.

View Qualifying Expenses

5

Prepare to apply

Make sure you have everything you need ready. See the application checklist.

6

Submit application

You’ll apply online through your TAP account. You can apply January 15 through March 15. Submitting an application is the first step, but approval isn’t guaranteed.

First Come, First Served

This is a first-come, first-served program, so we recommend you apply as soon as possible. The program gives priority to parents whose modified adjusted gross income doesn’t exceed 300% of the federal poverty level. In addition, applicants must keep receipts for qualifying expenses.

All other applicants will be placed on a waitlist until the Tax Commission has processed priority applications. The Tax Commission will process all applications in the order in which it received them.

Parents doing accounting at home on a computer and holding paper documents.

Timeline & Deadlines

November 1

Ensure you’ve filed your 2024 Idaho Form 40, Individual Income Tax Return. The date to file by for this program has passed. You can still file, but the Tax Commission can’t guarantee it can process the return in time for the January 15 to March 15 application period.

December 1

Ensure you’ve registered for a TAP account. The date to request an account has passed. You can still request an account, but the Tax Commission can’t guarantee you’ll get an account in time for the January 15 to March 15 application period.

January 15

First day to apply for the parental choice tax credit and advance payment.

March 15

Applications must be submitted no later than 11:59 p.m. Mountain Time (10:59 p.m. Pacific Time) on this day.

April 15

The Tax Commission will notify parents if they’ll receive a parental choice tax credit or advance payment.

To be determined

The Tax Commission might reopen the application process if any funds remain.

Note: The filing deadline for 2025 tax returns is April 15, 2026. The Tax Commission recommends that you file your return anyway, even if you think you might be eligible for the parental choice tax credit, to avoid any potential penalties and interest. If you do receive the parental choice tax credit, you can file an amended return.

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