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Homeschool Tax Credit

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

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Here’s how it works.

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Certain Oklahoma taxpayers who pay qualified expenses on behalf of an eligible student who is homeschooled 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. Nonresident military servicemembers stationed in Oklahoma qualify as eligible Oklahoma taxpayers.

The student must be a resident of Oklahoma who is eligible to enroll in a public school in Oklahoma, but receives their education by means other than a public or private school during the school year.

Qualifying 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; and 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.

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Claiming the Homeschool Tax Credit

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

For example, the credit for tax year 2024 will be claimed on the 2024 Oklahoma income tax return which will be filed in 2025. Receipts supporting the claimed expenses will be required to be submitted with the tax return.

Where qualified expenses are paid in excess of the allowable credit for any given tax year, the excess of qualified expenses cannot be used to claim the credit for any other tax year.