Idaho families: Important dates for the Parental Choice Tax Credit program
- Meg Goudy
- 23 minutes ago
- 2 min read
Idaho parents, my name is Meg Goudy, and as the Director of the Bill & Milly Kay Baldwin Center for Education at Mountain States Policy Center, I am excited to help Idaho families navigate through the eligibility and application process for the new Parental Choice Tax Credit Program. This exciting new tax credit was enacted through House Bill 93 to help Idaho families pay for qualified private education expenses.
Several key deadlines are approaching, and I strongly encourage you to review our Idaho Kids Win website for additional details and follow the Idaho State Tax Commission’s timeline listed below for the 2026 advance payment and the 2025 tax credit reimbursement.
November 1, 2025 — File Your 2024 Idaho Tax Return
To qualify, the Idaho Tax Commission must receive your 2024 Idaho Form 40 individual tax return by November 1, 2025.
If you haven’t filed yet, it’s not too late. You can:
Drop your return off at one of the six Idaho Tax Commission offices (located in Boise, Twin Falls, Pocatello, Lewiston, and Idaho Falls) or
Send via certified mail to: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
Even if you have no income or have never filed before, you still need to submit a return to establish your individual taxpayer account.
Eligibility for the 2026 advance payment, and
Priority level for the 2025 qualified expense reimbursement.
December 1, 2025 — Register for a TAP Account here.
By December 1, 2025, register for an individual Taxpayer Access Point (TAP)Â account through the Idaho State Tax Commission. Business account users will need to set up an individual account to apply for this program. You must have a TAP account in order to apply for the Parental Choice Tax Credit Program.
Same-day access is possible, but full registration can take up to 10 business days if validation requires a mailed access code.
To speed up registration, have the following ready:
Taxpayer name
Social Security number
ZIP code
Information from your 2024 tax return
January 15, 2025 — Application Portal Opens
Starting January 15, 2025, families can begin submitting applications for both the 2025 reimbursement and the advance tax credit using their TAP account.
March 15, 2025 — Application Deadline
All applications must be submitted by March 15, 2025. The tax commission expects all $50 million of funding to be awarded, but a waitlist may be opened depending on the number of applicants.
April 15, 2025 — Eligibility Notifications
By April 15, 2025, families will receive notifications from the Idaho State Tax Commission regarding:
2025 tax credit reimbursement, and
2026 advance payment eligibility
Final Reminder
This program operates on a first-come, first-served basis, with priority given to families under 300% of the 2024 Federal Poverty Limit. We encourage you to review the deadlines carefully and act early to secure your family’s spot. If you have any questions, please review our FAQ page, send me a message at MGoudy@MountainStatesPolicy.org, or attend one of our upcoming Idaho Kids Win townhall events: