Idaho ESA and voucher money for homeschoolers
Parental Choice Tax Credit: what taking the money does to your homeschool status, then the amount, who can apply, what it buys and how vendors are approved.
This is general information, not legal advice; check your state's own page. Laws change, and Idaho's own statute and education department are the final word. The links below go straight to them.
Deadlines, forms and amounts checked on against the sources linked on this page.
What taking the money does to your homeschool status
A program is open to homeschool families. It is a refundable income tax credit, not an account, and the law says it gives the state no control over nonpublic schools. Instruction not from an accredited school is documented in a portfolio or learning record, parents answer a yearly survey, and you cannot claim for teaching you give yourself.
Source: Idaho Code 63-3029N, Idaho parental choice tax credit (legislature); Idaho State Tax Commission: My School Choice FAQs
- How much
- Up to $5,000 per child, or $7,500 with a qualifying disability, within $50 million of credits a year statewide.Source: Idaho State Tax Commission: My School Choice, about the program; Idaho Code 63-3029N, Idaho parental choice tax credit (legislature)
- Who can apply
- Full-year Idaho residents with children in nonpublic education, which includes home schooling. Students in public at-home programs such as the Idaho Home Learning Academy are not eligible.Source: Idaho Code 63-3029N, Idaho parental choice tax credit (legislature); Idaho State Tax Commission: My School Choice FAQs
- What it can pay for
- A base curriculum covering English language arts, math, science and social studies, then tutoring in those subjects, textbooks and tests, among others. Not big-screen televisions or entertainment.Source: Idaho State Tax Commission: qualifying expenses
- How vendors and providers are approved
- There is no vendor list. You apply to the State Tax Commission and, if awarded, claim the credit on your Idaho income tax return.Source: Idaho State Tax Commission: My School Choice FAQs
- How and when to apply
- For the 2026 credit (or a 2027 advance payment), apply online through your TAP account from January 15 to March 15, 2027.Source: Idaho State Tax Commission: how to apply
- Court cases
- The Idaho Supreme Court rejected a constitutional challenge to the credit on February 5, 2026.Source: Idaho Attorney General: Supreme Court upholds the school choice tax credit (February 5, 2026)
The program's own page: Parental Choice Tax Credit. Programs change their amounts, dates and rules every year, so read the current handbook before you apply or spend.
Before you decide
- Read what the money changes first. In some states taking it means you are no longer homeschooling under the homeschool law, and the program's own rules (an agreement, tests, a learning plan) apply instead.
- Keep every receipt and the program's approval emails; programs ask for them.
- Peabody Teach is free and sells nothing, so it is not a vendor in any program and has no stake in what you buy. There are no affiliate links on this page.
Idaho checklist for this year · ESA and voucher money in every state
Where this comes from
- Idaho Code 33-202, school attendance compulsory (legislature) (the law)
- Idaho Code 33-203, dual enrollment (legislature) (the law)
- Idaho Code 63-3029N, Idaho parental choice tax credit (legislature) (the law)
- Idaho Code 33-1030, empowering parents grant definitions (legislature) (the law)
- Idaho Code 33-1031, empowering parents grant program (legislature) (the law)
- Idaho State Tax Commission: My School Choice, about the program (state agency)
- Idaho State Tax Commission: My School Choice FAQs (state agency)
- Idaho State Tax Commission: qualifying expenses (state agency)
- Idaho State Tax Commission: how to apply (state agency)
- Idaho Attorney General: Supreme Court upholds the school choice tax credit (February 5, 2026) (state agency)
Checked on October 29, 2026. This is general information, not legal advice. Laws and forms change; confirm a date with your school district or the state agency before you rely on it. For legal advice, ask a lawyer licensed in Idaho; homeschool legal-help organizations and your state's homeschool groups can also point you to help. Something out of date? Tell us and we will fix it.