Idaho Parental Choice Tax Credit Guide 2026–2027

Eligibility

All K–12 students; families must apply for and be awarded the credit before claiming it. Up to $5,000 per student, or $7,500 for a student with a qualifying disability. Administered through the Idaho State Tax Commission, not a traditional ESA marketplace.

What the money can be used for

• Tuition
• Tutoring
• Curriculum
• Therapies

Generally not allowed

• Non-approved expenses
• Expenses not paid in the tax year

See our full eligible-expenses guide for the gray areas (technology caps, transportation, religious instruction, family-member compensation).

How to apply

1. Confirm eligibility. All K–12 students; families must apply for and be awarded the credit before claiming it. Up to $5,000 per student, or $7,500 for a student with a qualifying disability. Administered through the Idaho State Tax Commission, not a traditional ESA marketplace.
2. Gather documents. Proof of residency, the student’s birth certificate, the prior-year tax return (where income matters), and any IEP or 504 documentation.
3. Open the application. This is a refundable tax credit, not a traditional ESA marketplace. Claimed on the state tax return for qualifying expenses
4. Track tax-year rules and caps. Because this is a tax-credit program, follow the official claim process, documentation requirements, and any annual cap or award-allocation rules published by the program administrator.
5. Find approved providers. Start with the official Idaho approved-provider list or spending platform. Our provider directory is an editorial resource and is not a state-approved list.

Curriculum & provider considerations

Start with the official Idaho provider list, spending platform, or reimbursement rules. Our provider directory is an editorial resource and is not a state-approved list.

Curriculum and provider approval is state-specific. Before purchasing, check the official approved-provider list, marketplace, or reimbursement rules for Idaho. Some states require provider-level, product-level, service-level, or course-level approval.

Editorial notes

Idaho’s program was enacted in 2025. Award amounts and eligibility thresholds are reviewed each legislative session; we re-verify each state page on a rolling cadence and date-stamp the last review. See our methodology page for details. The final word on eligibility, deadlines, and approved providers is always the state administrator — verify with the Idaho State Tax Commission before spending.