How to Apply

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

By November 1, ensure you’ve filed your 2024 Idaho Form 40, Individual Income Tax Return. You must submit a return to be considered for the program.

Someone holding a receipt next to a calculator and laptop.

3

Register for a tap account

By December 1, register for a Taxpayer Access Point (TAP) account. This can take up to 14 days. You can’t apply for the parental choice tax credit or advance payment until you have a TAP account for individual income tax. Click arrow for more information.
  1. To find out more about TAP
  2. Register for a TAP account

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 for tax year 2026.

View Qualifying Expenses

5

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.

Login to TAP

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, by this date. You must submit a return to be considered for the program.

December 1

Register for a TAP account by this date. (This can take up to 14 days.) You can’t apply for the parental choice tax credit and advance payment until you have a TAP account for individual income tax.

January 15

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

March 15

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

April 15

The Tax Commission will notify parents about whether they’ll receive the parental choice tax credit, advance payment, or both.

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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