Idaho Parental Choice Tax Credit
Refundable tax credit. Up to $5,000 per student.
How PCTC works
| What you get | Up to $5,000 per student. Up to $7,500 for a student with a qualifying disability. It follows the tax year, so 2026 expenses are claimed in early 2027. |
|---|---|
| Who qualifies | Idaho parents of students in nonpublic K-12 schooling, including homeschool. Lower-income families go first, then it is first come, first served. |
| How full it is | Capped at $50 million. The 2026 cycle drew more than 7,000 applications covering about 12,500 students. |
| When to apply | The next window is January 15 to March 15, 2027. |
| How the money moves | The Idaho State Tax Commission pays it as a refundable credit on your return, or as a one-time advance payment you reconcile with receipts. |
| What it covers | Tuition, core-subject curriculum, textbooks, tutoring, transportation and standardized tests. |
Worth knowing: Unless you get the advance payment, you pay first and get the money back at tax time.
We read this on 2026-09-20 from: Idaho State Tax Commission; KMVT, 2026-02-05. Rules change when the legislature meets, so check the official program site before you count on a number.
Run your own numbers
What would you pay?
We filled in the standard PCTC amount. Change it if your award letter says something different. An award can never be more than the school actually charges. This is arithmetic, not a quote.
Which schools take it
Idaho does not approve schools for this credit, because the money goes to parents. Any nonpublic school’s tuition can count.
- Private schools in Meridian (36)
- Private schools in Boise (29)
- Private schools in Nampa (17)
- Private schools in Coeur D Alene (16)
- Private schools in Post Falls (16)
- Private schools in Rathdrum (16)
- Private schools in Caldwell (11)
- Private schools in Idaho Falls (7)
- Private schools in Lewiston (6)
- Private schools in Sandpoint (5)
- Private schools in Sun Valley (5)
- Private schools in Twin Falls (5)
- Private schools in Moscow (4)
- Private schools in Buhl (3)
- Private schools in Pocatello (3)
Get one email when applications open
Most programs open once a year, and several ran out of money or seats in 2026. Pick your state and we will email you the day the next window opens, with the official link. That is the only email you get.
One email per application window. No calls, no sharing your details.
Questions parents ask
How much does PCTC pay in Idaho?
Up to $5,000 per student. Up to $7,500 for a student with a qualifying disability. It follows the tax year, so 2026 expenses are claimed in early 2027.
Who is eligible?
Idaho parents of students in nonpublic K-12 schooling, including homeschool. Lower-income families go first, then it is first come, first served.
Does it cover the full cost of private school?
Not always. The award is a set amount and every school sets its own price. Ask each school for tuition plus fees, then subtract the award. The calculator on this page does the sum for you.
How do I know a school accepts PCTC?
Idaho does not approve schools for this credit, because the money goes to parents. Any nonpublic school’s tuition can count.
When do I apply?
The next window is January 15 to March 15, 2027.
Other states
- Texas: TEFA
- Arkansas: EFA
- Oklahoma: PCTC
- Tennessee: EFS
- Missouri: MOScholars
- Florida: FES / FTC
- Arizona: ESA
- Iowa: Students First ESA
- Utah: UFA
- West Virginia: Hope
- North Carolina: Opportunity Scholarship
- Indiana: Choice Scholarship
- Ohio: EdChoice
- Alabama: CHOOSE Act
- Louisiana: LA GATOR
- Georgia: Promise Scholarship
- South Carolina: ESTF
- New Hampshire: EFA