The Idaho State Tax Commission has started sending award notifications to parents who applied for the Idaho Parental Choice Tax Credit program. The award notifications will appear in their TAP accounts under Messages, and parents will also receive an email saying they have a notification in TAP.
Parental choice tax credit award
- You can claim a parental choice tax credit only for students that you received an award notification for. You can only claim up to the amount awarded.
- Claim the tax credit by entering the total amount for all awarded students on line 42 of your 2025 Idaho Form 40, Individual Income Tax Return.
- You must file your 2025 income tax return on time to remain eligible. File by April 15, 2026, or see more about a valid filing extension: idaho.gov/extension.
- You must have paid invoices or receipts for the actual amount you’re claiming for each student. Keep these in case you’re audited.
Advance payment award
If you’re awarded the advance payment, you’ll receive it by direct deposit to the bank account you specified on your application. You should receive the payment within 60 days of the notification, or by August 30 at the latest. If the bank account is closed, we’ll send a check to your mailing address on file.
Later, you’ll have to reconcile the money you received with paid invoices or receipts for qualifying expenses. You’ll have to pay back any money not used for qualifying expenses, or for which you don’t have proper receipts.
You must file your 2025 Idaho Form 40 tax return on time to remain eligible. File by April 15, 2026, or see more about a valid filing extension: idaho.gov/extension.
Questions?
Have questions about the award notifications? Please call the Tax Commission at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.
About Idaho State Tax Commission
The Tax Commission informs taxpayers about their obligations so everyone can pay their fair share of taxes, and it must enforce Idaho’s laws to ensure the fairness of the tax system with those who don’t voluntarily comply.
