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. Note: The advance payment component of this credit is taxable under federal law — consult a tax professional.

What the money can be used for

• Tuition
• Tutoring
• Curriculum

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. Note: The advance payment component of this credit is taxable under federal law — consult a tax professional.
2. Gather documents. Use the current official checklist from Idaho State Tax Commission for the exact proof of residency, guardianship, enrollment, income, or other documentation that applies to your eligibility category.
3. Open the application. This is a refundable tax credit, not a traditional ESA marketplace. The application cap for 2026–2027 was reached July 17, 2026. No new applications are being accepted for this award year. The advance payment feature is subject to federal income tax — consult a tax professional. Check tax.idaho.gov for the next cycle.
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.

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.