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.
