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    TAXPAYERS

    HOMESCHOOL TAX CREDIT

    Beginning in tax year 2024, a refundable income tax credit of up to $1,000 per student is allowed for Oklahoma taxpayers who pay qualified expenses on behalf of an eligible student who is homeschooled.

     

    Taxpayers must request an EVN for each student from the school their student(s) attends or plans to attend. An email containing the number will be sent directly to the taxpayer on behalf of the participating school, which will be used during the application process. Only a registered accredited private school can provide an EVN to a taxpayer and an EVN can only be tied to one application.


    HERE'S HOW IT WORKS

    UP TO $1,000

    Homeschooled students may be eligible for the credit based on the amount of annual qualified expenses paid on behalf of each eligible student, not to exceed $1,000 per student.

     

    QUALIFIED EXPENSE
    Qualified expenses include:

    • Expenses the taxpayer paid during the tax year for tuition and fees for nonpublic online learning programs;
    • Academic tutoring services provided by an individual or a private academic tutoring facility;

    HERE'S HOW IT WORKS

    UP TO $1,000

    Homeschooled students may be eligible for the credit based on the amount of annual qualified expenses paid on behalf of each eligible student, not to exceed $1,000 per student.

     

    QUALIFIED EXPENSE
    Qualified expenses include:

    • Expenses the taxpayer paid during the tax year for tuition and fees for nonpublic online learning programs;
    • Academic tutoring services provided by an individual or a private academic tutoring facility;
    • Textbooks, curriculum, or other instructional materials including, but not limited to, supplemental materials or associated online instruction required by an education service provider;
    • Fees for nationally standardized assessments including, but not limited to, assessments used to determine college admission and advanced placement examinations as well as tuition and fees for tutoring or preparatory courses for the assessments.

     

    CLAIMED ON TAX RETURN
    The credit will be claimed on the Oklahoma income tax return for the tax year in which the qualified expenses are actually paid.

     

    ATTACHMENTS
    Proof of purchase for qualifying expenses must be shown for each student.

    PARTICIPATING ACCREDITED SCHOOLS

     

    Is your student's Oklahoma private school participating in the Parental Choice Tax Credit (PCTC) program? Click the link below for the participating accredited school directory.

     

    PARTICIPATING ACCREDITED SCHOOLS LIST