South Dakota Partners in Education Tax Credit Guide 2026–2027

Eligibility

Income-eligible students at accredited non-public schools.

What the money can be used for

• Tuition

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

How to apply

1. Confirm eligibility. Income-eligible students at accredited non-public schools.
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. South Dakota Department of Revenue runs the program; applications typically open rolling.
4. Submit early. Universal programs with appropriation caps reward applications during the priority window.
5. Find approved providers. Start with the official South Dakota 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 South Dakota 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 South Dakota. Some states require provider-level, product-level, service-level, or course-level approval.

Editorial notes

South Dakota’s program was enacted in 2016. 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 South Dakota Department of Revenue before spending.