The Idaho State Tax Commission is reopening the application process for the Idaho Parental Choice Tax Credit program. The application period will be open again from May 21 at 8 a.m. MDT through August 15 at 11:59 p.m. MDT. The period might close sooner if the Tax Commission awards all the funds before then.
More than $7 million in program funds are still available to eligible Idaho residents. Before applying, parents should check out the eligibility checklist and the application checklist on the My School Choice website at myschoolchoice.idaho.gov/resources.
The program is first come, first served. The Tax Commission will process all applications in the order they’re received. Apply for the 2025 parental choice tax credit or the advance payment awarded in 2026 through your Taxpayer Access Point (TAP) account.
Who can apply
- You can apply for the parental choice tax credit for qualifying expenses paid in 2025 if your modified adjusted gross income is above or below 300% of the 2024 federal poverty level. However, families who make 300% or less receive priority.
- You can apply for an advance payment awarded in 2026 if your modified adjusted gross income doesn’t exceed 300%. This is a one-time award per student in their entire K-12 educational career as long as a parental choice tax credit has not been claimed. If you receive an advance payment, be sure to save your receipts for qualifying expenses because you must provide copies to the Tax Commission later.
- You can also apply if you started but didn’t submit a final application for any of your eligible children.
Who can’t apply
- You can’t apply for any child who’s already been awarded an advance payment or parental choice tax credit.
- You can’t reapply for any child who received a final denial in the first application period.
Changes to program requirements for the advance payment
A new law has changed some of the program requirements that apply to the advance payment, but not the 2025 parental choice tax credit. The changes include:
- An eligible student must be at least 5 and no older than 19 by December 31, 2026. If they have a qualifying disability, they must be no older than 22 by December 31, 2026.
- Parents can’t use program money for any semester a student was considered enrolled in a public school or publicly funded entity. However, for the advance payment, a student isn’t considered enrolled if they participated in activities for which no academic credit is awarded, participated in sports or other extracurricular activities at a public school, or took Idaho Digital Learning Alliance courses that the state doesn’t pay for.
Questions? Parents with questions can email the Tax Commission at [email protected]. Parents who have issues with their TAP account should call (208) 334-7660 in the Boise area or toll free at (800) 972-7660. For more information, visit the My School Choice website.
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.
