Idaho Parental Choice Tax Credit
Refundable tax credit. Up to $5,000 per student.
- Award
- Up to $5,000 per student
- Read
- Who qualifies
- Idaho parents of students in nonpublic K-12 schooling, including homeschool.
- Read
- School list
- The state publishes no list of participating schools.
- Next date
- Application window for 2026 expenses: January 15, 2027 to March 15, 2027.
- Read · all deadlines
- Notices sent for the 2025 credit (applications filed by March 15, 2026) (passed) source
- Application window for 2026 expenses: opens source
- Application window for 2026 expenses: closes source
Each date read on the official page linked beside it (myschoolchoice.idaho.gov), checked .
Deadlines by state Homeschooling in Idaho All 144 private schools in Idaho
How PCTC works
Checked against the program's own pages on
| What you get | Up to $5,000 per student. Up to $7,500 for a student with a qualifying disability. It follows the tax year, so 2026 expenses are claimed in early 2027. |
|---|---|
| Who qualifies | Idaho parents of students in nonpublic K-12 schooling, including homeschool. Starting with the 2027 application period, parents who received the credit the year before go first, then parents whose taxable income is at or below 300% of the federal poverty level, then everyone else, first come, first served. |
| How full it is | Capped at $50 million. The application period held in 2026 drew 7,055 applications for 12,561 students, the state’s My School Choice site reports. |
| When to apply | The next window is January 15 to March 15, 2027. |
| How the money moves | The Idaho State Tax Commission pays it as a refundable credit on your return. Families at or below 300% of the poverty level can instead get a one-time advance payment, once per child, reconciled with receipts. A child who has already received the credit can never get an advance payment later, and the 2026 advance payment is taxable on your federal return. |
| What it covers | Tuition, core-subject curriculum, textbooks, tutoring, transportation and standardized tests. |
| Federal tax credit, 2027 | Idaho is on the IRS list of states that opted in to the federal scholarship tax credit (as of September 14, 2026), so scholarship organizations here can take federally credited gifts from January 2027. |
Worth knowing: Unless you get the advance payment, you pay first and get the money back at tax time.
We read this on from: Idaho State Tax Commission (advance payment rules and tax treatment); Idaho Code 63-3029N (priority from the 2027 application period); KMVT, February 5, 2026; My School Choice Idaho, FAQs (2026 applications: 7,055 for 12,561 students). Rules change when the legislature meets, so check the official program site before you count on a number.
Is there an income limit for PCTC?
Parental Choice Tax Credit
No income limit; 300% of the federal poverty level sets priority, 2026 tax year credit, applied for January 15 to March 15, 2027. Any income can apply for the credit, but income sets priority: from the 2027 application period, parents who received a credit the year before go first, then parents whose taxable income on their most recent return is at or below 300% of the federal poverty level, then everyone else in the order received. Idaho states this only as a percentage and links to the federal poverty guidelines; it publishes no dollar table. Source.
Advance payment (one time per child)
300% of the federal poverty level, advance payment awarded in 2027, applied for January 15 to March 15, 2027. Only parents whose modified adjusted gross income on their most recently filed return is at or below 300% of the federal poverty level can get the upfront advance payment. Idaho publishes this only as a percentage, not a dollar table. Source.
Who goes first. From the 2027 application period, applications from parents who received a credit the year before come first, then parents with taxable income at or below 300% of the federal poverty level. Everyone else is served first come, first served until the $50 million yearly cap is reached, and the Tax Commission keeps a waiting list.
Apply for PCTC: how it works
- Read the FAQs and use the eligibility checklist to confirm that you, your child and your expenses qualify.
- File your Idaho Form 40 income tax return as a full-year resident and list the children as dependents, even if you do not normally need to file. Processing can take 7 to 11 weeks.
- Register for a Taxpayer Access Point (TAP) account with the Idaho State Tax Commission. Registration can take up to two weeks, and the Tax Commission must have processed at least one of your Idaho returns first.
- Gather paid receipts for qualifying expenses if you are applying for the credit, or an estimate of expected expenses if you are applying for the advance payment.
- Apply online through your TAP account during the application window. For the 2026 credit or the advance payment awarded in 2027, the window is January 15 to March 15, 2027.
- Watch for the award notice in TAP. If you get the credit, claim it on your Idaho Form 40. If you get an advance payment, it goes to the bank account in your application and you later reconcile it with receipts in TAP.
What to have ready
- Government-issued photo ID such as a driver's license
- Student's Social Security number
- Proof of guardianship if needed (for example a custodial grandparent)
- Student's school information
- Paid invoices or receipts for the year's expenses (credit) or an expense estimate (advance payment)
- For the $7,500 amount: a diagnosis from an Idaho licensed health care provider or proof of IEP eligibility
Go to the official application
Steps and limits read on from: My School Choice, How to Apply; My School Choice, About the Program; My School Choice, FAQs; My School Choice, Application Checklist 2026; My School Choice, Eligibility Checklist 2026; My School Choice, After you Apply; Idaho State Tax Commission, Parental Choice Tax Credit and Advance Payment; Idaho Code 63-3029N, Idaho Parental Choice Tax Credit (amended 2026). Limits change each year with the federal poverty guidelines, so confirm on the official site before you apply.
Which schools take it
Idaho does not approve schools for this credit, because the money goes to parents. Any nonpublic school’s tuition can count.
Browse private schools in Idaho
- Private schools in Boise (27 nearby)
- Private schools in Nampa (25 nearby)
- Private schools in Rathdrum (21 nearby)
- Private schools in Caldwell (15 nearby)
- Private schools in Meridian (15 nearby)
- Private schools in Coeur D Alene (14 nearby)
- Private schools in Eagle (12 nearby)
- Private schools in Post Falls (11 nearby)
- Private schools in Idaho Falls (7 nearby)
- Private schools in Lewiston (7 nearby)
- Private schools in Sandpoint (7 nearby)
- Private schools in Twin Falls (7 nearby)
- Private schools in Moscow (6 nearby)
- Private schools in Sun Valley (5 nearby)
- Private schools in Buhl (3 nearby)
- Private schools in Mountain Home (3 nearby)
- Private schools in Pocatello (3 nearby)
Run your own numbers
What would you pay?
Enter amounts of $0 or more.
We filled in the standard PCTC amount. Change it if your award letter says something different. An award can never be more than the school actually charges. This is arithmetic, not a quote.
Put the next PCTC window in your calendar
Most programs open once a year, and several ran out of money or seats in 2026. Pick your state's program to add its next dated window to your own calendar, with the official link, or subscribe to every program's dates.
January 15, 2027 to March 15, 2027 Idaho PCTC: Application window for 2026 expenses.
Every program's dates in one calendar that updates when we confirm new dates: subscribe in Google Calendar · subscribe in Apple Calendar or Outlook · all deadlines
Free. Nothing to sign up for: the calendar file is made in your browser and nothing is sent to us. Dates can change, so confirm on the official site.
Questions families ask
These are questions people search for about PCTC. Each answer is our short summary of the official page linked under it.
Does Idaho pay parents to homeschool?
No. The tax credit does not pay a parent for teaching: the state lists homeschool academic instruction that a parent provides among the expenses that do not qualify. Costs such as a base curriculum covering at least the four core subjects, and tutoring in those subjects, can qualify.
Source: My School Choice Idaho (Idaho State Tax Commission), qualifying expenses. Checked .
Questions parents ask
Answers with a source line are short summaries of the program document named under them. Follow the link for the full wording.
How much does PCTC pay in Idaho?
Up to $5,000 per student. Up to $7,500 for a student with a qualifying disability. It follows the tax year, so 2026 expenses are claimed in early 2027.
Who is eligible?
Idaho parents of students in nonpublic K-12 schooling, including homeschool. Starting with the 2027 application period, parents who received the credit the year before go first, then parents whose taxable income is at or below 300% of the federal poverty level, then everyone else, first come, first served.
Does it cover the full cost of private school?
Not always. The award is a set amount and every school sets its own price. Ask each school for tuition plus fees, then subtract the award. The calculator on this page does the sum for you.
How do I know a school accepts PCTC?
Idaho does not approve schools for this credit, because the money goes to parents. Any nonpublic school’s tuition can count.
When do I apply?
The next window is January 15 to March 15, 2027.
How do I apply for PCTC?
Read the FAQs and use the eligibility checklist to confirm that you, your child and your expenses qualify. The 6 steps are listed under “Apply for PCTC” on this page, with the documents to have ready.
Do I have to apply every year?
Yes. Credits are issued yearly and you must apply and be awarded before you can claim one. Starting with the 2027 application period, parents who received a credit the year before get first priority. You must also complete the yearly satisfaction and engagement survey to stay eligible.
Can homeschool families use it?
Yes. Idaho counts homeschool, microschools and learning pods as nonpublic schooling if instruction covers English language arts, math, science and social studies. You cannot claim tuition or fees for instruction you provide yourself, but curriculum, textbooks and core-subject tutoring can qualify.
Is the money taxable?
The credit and the advance payment are not Idaho taxable income under state law. The Tax Commission says the advance payment awarded in 2026 is taxable on your 2026 federal return.
Can my child take a class or play sports at a public school?
You cannot use the money for any semester your child is enrolled in a public school. For 2026 and later, sports, other extracurriculars, activities without academic credit and IDLA courses you pay for yourself do not count as enrollment.
What happens if I get the advance payment and do not spend it all?
You must reconcile the payment with paid receipts in TAP, and the deadline for the 2026 advance payment is December 31, 2027. Any money not spent on qualifying expenses, or spent without proper receipts, must be repaid.
Can I get the advance payment every year?
No. Each child can receive the advance payment only once in their K-12 career, and a child who has already received the tax credit cannot get an advance payment later. After an advance payment, you apply for the tax credit in later years.
Which students qualify?
Full-time Idaho residents aged 5 to 18 during the tax year, or 5 to 21 for a child with a disability who needs extra support staff. The child must be a dependent on the parent's full-year Idaho resident tax return.
Source: Idaho Code 63-3029N, Idaho Parental Choice Tax Credit, undated page, read October 7, 2026.
How much can we get?
Up to $5,000 per student for qualifying expenses, or up to $7,500 for a student with a qualifying disability.
Source: Idaho State Tax Commission, My School Choice, About the Program, undated page, read October 7, 2026.
When do we apply for 2026 expenses?
From January 15 to March 15, 2027, online through a Taxpayer Access Point account. Applying does not guarantee approval.
Source: Idaho State Tax Commission, My School Choice, How to Apply, undated page, read October 7, 2026.
Which schools count?
Private schools, microschools and learning pods that teach English language arts, math, science and social studies, in person or online. The school must be accredited, or the learning must be documented in a portfolio that shows the student's growth.
Source: Idaho Code 63-3029N, Idaho Parental Choice Tax Credit, undated page, read October 7, 2026.
What happens if the money runs out?
Credits are capped at $50 million a year. If approved applications from the first window stay under the cap, the Tax Commission reopens applications until August 15 or until the cap is reached.
Source: Idaho Code 63-3029N, Idaho Parental Choice Tax Credit, undated page, read October 7, 2026.
Who goes first in 2027?
Parents who received the credit the year before, then parents whose taxable income on their latest return is at or below 300% of the federal poverty level. Everyone else follows in the order received.
Source: Idaho Code 63-3029N, Idaho Parental Choice Tax Credit, undated page, read October 7, 2026.
Can I just claim the credit on my tax return?
No. You must apply and be approved first. A parent who claims the credit on a return without an approved application gets no credit.
Source: Idaho Code 63-3029N, Idaho Parental Choice Tax Credit, undated page, read October 7, 2026.
School choice programs in every state: 33 of the 50 states and DC have a program that pays toward private school, compared side by side.