Advance payment, more info shared for Parental Choice Tax Credit program

Advance payment, more info shared for Parental Choice Tax Credit program

BOISE, Idaho - Sept. 10, 2025 - The Idaho State Tax Commission website now has information about the advance payment for the Idaho Parental Choice Tax Credit program. The website also includes more clarification on expenses that might qualify, the age criteria for students, and that eligible parents and children must have lived in Idaho for all of 2024 and 2025. Find the updated information at tax.idaho.gov/parentalchoicecredit.

The Idaho Parental Choice Tax Credit helps some families cover the cost of qualified education expenses for students who aren't enrolled in public school. They can receive up to $5,000 per eligible student, or $7,500 for each eligible student with a qualifying disability. Parents whose modified adjusted gross income doesn't exceed 300% of the 2024 federal poverty level will receive priority.

The advance payment is a one-time payment that, when funded, parents can use to pay for expected, qualifying expenses related to nonpublic academic instruction for an eligible student. The amount of the advance payment is up to $5,000 per eligible student, or up to $7,500 for each eligible student with a qualifying disability. To be considered for the advance payment for 2026, a parent's modified adjusted gross income can't exceed 300% of the 2024 federal poverty level.

To learn more about the advance payment, parents can sign up to be added to the waitlist for the Tax Commission's advance payment webinar on Oct. 15. The Tax Commission also will schedule more webinars this fall.

To get updates whenever the Tax Commission adds information to the Idaho Parental Choice Tax Credit webpage, parents should go to tax.idaho.gov/parentalchoicecredit and click on the Subscribe to Newsletter button.

Parents with questions can email the Tax Commission at [email protected]. They can also call (208) 334-7660 in the Boise area or toll free at (800) 972-7660.