How to Apply – My School Choice

How to apply for 2025 parental choice tax credit or advance payment awarded in 2026

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

Most full-year residents would have filed this by April 15, 2025. You can still file if you haven’t, but it takes 7-11 weeks to process from when the Tax Commission receives it, and the agency can’t guarantee processing the form in time to apply.

Note: 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.

Someone holding a receipt next to a calculator and laptop.

3

Register for a tap account

You must have a Taxpayer Access Point (TAP) account, which is where you’ll apply from. It can take up to two weeks to finish registering.
Click arrow for more information.

Note: 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 2025 tax credit, gather your receipts for qualifying expenses paid in 2025.

For the advance payment awarded in 2026, 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.

For the 2025 parental choice tax credit or advance payment awarded in 2026: Apply from May 21 at 8:00 a.m. MDT (7:00 a.m. PDT) – August 15 at 11:59 p.m. MDT (10:59 p.m. PDT). The application period might close sooner if the Tax Commission awards all funds before then.

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 apply as soon as possible. The program for the 2025 tax credit or advance payment awarded in 2026 gives priority to parents whose modified adjusted gross income doesn’t exceed 300% of the 2024 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. After considering the income component, 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

May 21

First day to apply during the second application period for the 2025 parental choice tax credit or advance payment awarded in 2026. Application period opens at 8:00 a.m. MDT (7:00 a.m. PDT).

No later than August 15

Applications for the 2025 parental choice tax credit or advance payment awarded in 2026 must be submitted no later than 11:59 p.m. MDT (10:59 p.m. PDT). The application period might close sooner if the Tax Commission awards all funds before then.

Next Step: After you Apply →