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Montana Tax Credits for Contributions to Student Scholarship Organizations

Tax-credit scholarship. Set by each scholarship organization.

104 private schools listed in Montana

Income limitsHow to applyTuition calculator

How SSO tax credit works

What you getSet by each scholarship organization. EdChoice reports an average of $2,190 in 2022-23. By law a scholarship cannot exceed the state per-pupil average of total public school spending (MCA 15-30-3103).
Who qualifiesMontana residents who are 5 or older by September 10 of the school year and have not yet turned 19. Each scholarship organization sets its own criteria and priorities.
How full it isEdChoice counted 1,050 students in 2022-23. Donor credits are capped at $7.2 million for 2026.
When to applyApply to an approved Student Scholarship Organization. The Department of Revenue lists them on its Education Donations portal.
How the money movesThe scholarship organization sends the money directly to the school or provider the parent chose, and the provider must tell the parent when it arrives.
What it coversAttendance at a qualified education provider: a provider that is not a public school or home school and is accredited or seeking accreditation, or that tells parents in writing it is not. The law does not list other covered costs.
Federal tax credit, 2027Montana 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: A small program funded by donations under a yearly cap. Montana's separate special needs education savings account is not included here: a court ruling blocks it and the appeal is pending.

We read this on from: Montana Department of Revenue, Student Scholarship Organization Credit; Montana Department of Revenue, Education Donations FAQ; EdChoice, Montana tax credit scholarships; MCA 15-30-3102, eligible student and qualified education provider; MCA 15-30-3104, scholarship paid directly to the provider. Rules change when the legislature meets, so check the official program site before you count on a number.

Related programs

SSO tax credit income limits for 2026-27 cycle (2026 federal poverty guidelines)

State rule (all scholarship organizations)

Montana law sets no income test: an eligible student is a Montana resident who is 5 or older by September 10 of the school year and not yet 19. Each scholarship organization runs its own application and award process and may use income in its own criteria. Source.

ACE Scholarships SSO, Montana (one organization's own rule)

350% of the federal poverty guidelines, 2026-27 cycle (2026 federal poverty guidelines). ACE Scholarships, one of 23 approved organizations, accepts households at or below 350% of the federal poverty guidelines. Families it has awarded reapply each year but do not have to requalify on income. Source.

ACE Scholarships SSO, Montana (one organization's own rule): yearly household income limit by household size
Household sizeIncome limit
2$75,740
3$95,620
4$115,500
5$135,380
6$155,260
7$175,140
8$195,020

Who goes first. State law sets no priority order. Each scholarship organization must keep its own application, review and award process and describe it on its public website.

How to apply for SSO tax credit

  1. Find an approved Student Scholarship Organization on the Department of Revenue's Education Donations portal, which lists each one with its contact details.
  2. Read the organization's description of its application and award process, which state law requires it to post on its website.
  3. Apply to the organization by its deadline.
  4. Enroll your child with a qualified education provider. Public schools and home schools do not qualify.
  5. The organization sends the scholarship directly to the provider, which must tell you the payment arrived.

Go to the official application

Steps and limits read on from: Montana Department of Revenue, Student Scholarship Organization Credit; Montana Department of Revenue, Education Donations portal (approved SSOs); MCA 15-30-3101, purpose (terminates December 31, 2029); MCA 15-30-3102, definitions (eligible student, qualified education provider); MCA 15-30-3103, requirements for student scholarship organizations; MCA 15-30-3104, tuition payment limitation; ACE Scholarships, Montana application and financial guidelines. Limits change each year with the federal poverty guidelines, so confirm on the official site before you apply.

Run your own numbers

What would you pay?

We could not confirm this year’s SSO tax credit amount, so type in the figure from your award letter. An award can never be more than the school actually charges. This is arithmetic, not a quote.

Which schools take it

Montana lists approved scholarship organizations on its Education Donations portal but publishes no list of schools. Ask the school which organization it works with.

Browse private schools in Montana The state’s own list

Get one email when applications open

Most programs open once a year, and several ran out of money or seats in 2026. Pick your state and we will email you the day the next window opens, with the official link. That is the only email you get.

One email per application window. No calls, no sharing your details.

Questions parents ask

How much does SSO tax credit pay in Montana?

Set by each scholarship organization. EdChoice reports an average of $2,190 in 2022-23. By law a scholarship cannot exceed the state per-pupil average of total public school spending (MCA 15-30-3103).

Who is eligible?

Montana residents who are 5 or older by September 10 of the school year and have not yet turned 19. Each scholarship organization sets its own criteria and priorities.

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 SSO tax credit?

Montana lists approved scholarship organizations on its Education Donations portal but publishes no list of schools. Ask the school which organization it works with.

When do I apply?

Apply to an approved Student Scholarship Organization. The Department of Revenue lists them on its Education Donations portal.

Is there an income limit?

Not in state law. Any Montana resident who is at least 5 by September 10 and not yet 19 can be eligible, and each scholarship organization sets its own criteria.

Can homeschool families use it?

No. A home school is not a qualified education provider under the law. Private schools and some nonaccredited providers or tutors can qualify if they meet the law's conditions.

Can I use the scholarship at any private school?

Yes, at any qualified education provider you choose. An organization may not limit its scholarships to a single provider or type of provider.

How much can my child get?

Each organization sets amounts, but one student's total awards in a year cannot exceed the state per-pupil average of total public school spending.

Does the money come to me?

No. The organization pays the provider directly, and the provider must notify you that it received the payment.

Is the program permanent?

No. The scholarship organization tax credit law is temporary and ends December 31, 2029 unless the Legislature extends it.

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