BOISE, ID – The Idaho State Tax Commission has released additional information on the Parental Choice Tax Credit program, including new FAQs to guide families interested in applying.
The program is designed to help Idaho families cover education expenses for children not enrolled in public schools. Eligible parents can receive up to $5,000 per child, or $7,500 for each child with a qualifying disability. Priority consideration will go to families whose modified adjusted gross income does not exceed 300 percent of the 2024 federal poverty level.
According to the Tax Commission, parents will be able to apply for the 2025 program beginning January 15, 2026. Applications will be processed in the order received. To prepare, families are advised to:
- Review the program’s FAQs to confirm eligibility and qualifying expenses.
- File their 2024 Idaho Individual Income Tax Return (Form 40) by November 1, 2025.
- Register for a Taxpayer Access Point (TAP) account by December 1, 2025.
- Save receipts for potential qualifying expenses.
The Tax Commission emphasized that only full-time Idaho residents are eligible for the credit.