Idaho Parental Choice Tax Credit Guide 2026–2027

Eligibility

All K–12 students; income priority under $300K AGI.

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; income priority under $300K AGI.
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. Idaho State Tax Commission runs the program; applications typically open tax year.
4. Submit early. Universal programs with appropriation caps reward applications during the priority window.
5. Pick approved providers. Browse our provider directory and the state’s official approved-provider list for participating schools, tutors, and therapists.

Curriculum & classes parents buy with Idaho funds

Most ESA-friendly curriculum and live-class platforms — Time4Learning, Outschool, BJU Press, Khan Academy, AoPS — are on multiple state approved-provider lists. See our curriculum guide for the picks by subject and learning style, and verify each item with the Idaho administrator before purchasing.

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.