The parental choice tax credit application period is approaching. Starting on January 15 at 12:01 a.m., eligible Idaho residents can apply for the credit or the advance payment through their Taxpayer Access Point (TAP) (https://idahotap.gentax.com/T
The program is first come, first served. Interested parents should apply as soon as possible. The Idaho State Tax Commission will process all applications in the order they’re received. If you plan to apply for the parental choice tax credit or advance payment, you’ll need the following information, including electronic versions of some documents.
Parent info:
* TAP account set up using your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Be sure to log on to your account in advance to ensure you can see the panel for Individual Income Tax.
* Your SSN or ITIN.
* An electronic copy of your government-issued ID (state ID or driver’s license). You can scan documents or take a photo.
* Checking or savings account routing and banking information (for advance payment application only).
Student info:
* Your student’s SSN or ITIN.
* An electronic copy, if any, of your student’s government-issued ID (state ID or driver’s license). You can scan documents or take a photo.
* Electronic copies of receipts for nonpublic school expenses paid in 2025 (for the parental choice tax credit).
* Electronic copies of documentation that prove the student has a disability, if applicable. Example: a letter from an Idaho licensed healthcare provider or a school Individualized Education Program (IEP).
* Electronic copies of documentation of proof of guardianship. Examples: child custody agreements or other court documents.
* If the student ever attended an Idaho public school, know the school district, name of the last public school attended, and if they attended all of calendar year 2025.
* For nonpublic schools, know the date of enrollment in the nonpublic school (or the planned enrollment date) and the nonpublic school’s name and address.
The refundable tax credit program provides nearly $50 million in state funds to help pay for eligible nonpublic school expenses. It’s available for Idaho K–12 students ages 5 to 18, as well as Idaho students ages 5 to 21 who have a qualifying disability and require ancillary personnel. The Tax Commission is administering the program.
The Tax Commission processes and reviews applications as they come in. The program prioritizes awards to parents whose 2024 modified adjusted gross income doesn’t exceed 300% of the 2024 federal poverty level (https://aspe.hhs.gov/sites/de
For more information, visit the state’s official website for this program, myschoolchoice.idaho.gov (https://myschoolchoice.idaho.
