Idaho Parental Choice Tax Credit
A parent-friendly summary of Idaho's refundable tax credit for qualified education expenses — including tutoring.
- Up to $5,000 per eligible child, per tax year, for qualified education expenses.
- Up to $7,500 per eligible child with a documented disability.
- Refundable — families may receive the credit even if it exceeds their Idaho income tax owed.
- Tutoring may qualify as an eligible expense under Idaho law when the tutoring supports the child's academic instruction.
What is the Idaho Parental Choice Tax Credit?
The Idaho Parental Choice Tax Credit is a state program that helps offset the cost of a child's education by returning money to families through the Idaho income tax system. Qualifying parents can claim a refundable credit for a range of education expenses — including private-school tuition, curriculum, testing, and tutoring — up to the annual per-child limits.
Who is eligible?
In general, the program is designed for Idaho families with a K-12 school-aged child. Eligibility is based on Idaho residency and the child's schooling situation. The Idaho State Tax Commission publishes the official eligibility criteria and any income-based prioritization each year — always confirm details with the state and a qualified tax professional before you file.
What expenses can qualify?
Qualified education expenses generally include costs directly tied to a child's academic learning, such as:
- Tuition and fees at a nonpublic school
- Curriculum, textbooks, and instructional materials
- Standardized testing and assessment fees
- Academic tutoring (which may include math tutoring)
- Certain educational therapies or services for a child with a disability
The list of qualified expenses is defined by Idaho law and may change year to year. Keep documentation (invoices, receipts, and a description of services) for any expense you plan to claim.
How does tutoring fit in?
Tutoring that supports a child's academic instruction is generally treated as a qualified expense under the program. That can include personalized math tutoring like the sessions offered through Ritzi Tutoring. We provide clear, itemized receipts that show the student's name, service dates, subject area, and total paid — the kind of documentation the Tax Commission expects if your return is reviewed.
How do families apply?
The credit is claimed through the Idaho State Tax Commission, typically as part of your annual Idaho income tax return or via a dedicated application window announced by the Tax Commission. Application timing and forms can change each year. Check the Idaho State Tax Commission website for the most current guidance, and consider working with a CPA or tax preparer to make sure your claim is complete.
Important disclaimer
This page is a plain-language overview provided for parents, not tax or legal advice. Program rules, eligibility thresholds, and qualifying expenses are set by Idaho statute and administered by the Idaho State Tax Commission. Always verify current details with the state and consult a qualified tax professional before claiming any credit on your return.
Want tutoring receipts you can submit with confidence?
Book a free consultation and we'll walk through your student's goals, session frequency, and how our receipts are prepared for education-credit documentation.
Give your student the confidence to succeed.
Book a free consultation with Brandi. We'll talk about your student's goals, current challenges, and how personalized tutoring can help them thrive.