BOISE, ID — The Idaho State Tax Commission reports more than 4,650 applications have been submitted for the Parental Choice Tax Credit program as of January 20, representing more than 7,300 eligible students statewide.

According to the commission, more than 6,150 applications request the parental choice tax credit, while more than 1,150 seek an advance payment option.

The application period remains open through March 15 unless halted by a law change or court order. As with other tax programs, the commission said recipients may be subject to audits.

Parents seeking additional details about the program can find information on the state’s official website at myschoolchoice.idaho.gov.

The advance payment is a one-time option intended to help cover anticipated qualifying education expenses. To be eligible for the 2026 advance payment, a parent’s 2024 modified adjusted gross income must not exceed 300% of the federal poverty level, as defined in the 2024 federal poverty level guidelines.

Families awarded an advance payment must keep receipts for qualifying expenses and repay any unused funds. The Tax Commission plans to notify applicants by April 15, with payments issued by August 15. The advance payment may be used once per eligible student.

Families may also apply for the parental choice tax credit for qualifying expenses paid in 2025. Approved applicants will claim the credit on their 2025 Idaho individual income tax return. Those who wait to file are advised to ensure they have a valid extension, available at the Idaho tax filing extension page, to avoid penalties.