What Is the Idaho Parental Choice Tax Credit?

Idaho’s Parental Choice Tax Credit is a refundable state tax credit that helps families pay for qualifying nonpublic education expenses—including private school tuition, tutoring, curriculum, textbooks, and assessments.

Refundable means that even if you owe little or no state income tax, you can still receive the full benefit. You pay tuition throughout the school year, keep your receipts, then apply for the credit and claim it on your Idaho tax return.

How Much & How It Works

• Up to $5,000 per eligible student (up to $7,500 for students with a qualifying disability).
• Application window: January 15 – March 15 each year. Applications are processed first-come, first-served.
• You apply through your Taxpayer Access Point (TAP) account at myschoolchoice.idaho.gov.
• Approval decisions are typically issued by April 15.
• You then claim the credit on your Idaho Form 40 tax return for that year.

For the 2026–27 school year, the application window will open on January 15, 2027. Keep all tuition receipts and records of qualifying expenses throughout the year.

Does River Tech Qualify?

Yes, but it depends on which program your child is enrolled in:

Program	Qualifies?
4–5 day students (full-time program)	✅ Yes — qualifies as tuition at a nonpublic school
1–2 day students (homeschool program)	❌ Does not qualify

Important Details

• Income Priority: Families earning up to 300% of the federal poverty level receive priority processing, but there is no income cap. All families can apply.
• Enrollment Restrictions: Students enrolled in any public school program (including virtual charters, Harmony, Braintree, or HomeEd 360) are not eligible. They would need to fully disenroll to qualify.
• Limited Funding: The program is capped at roughly $50 million statewide and is first-come, first-served. In its first year (2026), over 6,000 families applied covering more than 13,000 students.
• Advance Payment Option: Lower-income families (below 300% of the poverty level) may also apply for a one-time advance payment of up to $5,000 per student to help cover expenses upfront. This is a one-time benefit per child.
• School Requirements: Schools do not need accreditation. River Tech tracks progress in all core subjects as required.
• Receipts Required: Keep all receipts for tuition, fees, textbooks, and other qualifying expenses. You must submit copies when you apply.

For full program details and eligibility requirements, visit myschoolchoice.idaho.gov or email the Tax Commission at parentalchoice@tax.idaho.gov.

River Tech School: Where Creativity Meets Innovation

Small classes. Personal attention. River Tech School of Performing Arts & Technology delivers outstanding private Christian education in Post Falls, Idaho. Parents and students consistently rate us the top choice in the area for a learning experience that is both rigorous and personal.