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Oklahoma Homeschool Funding

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Last updated: October 8, 2025

Oklahoma Homeschool Funding

Parental Choice Tax Credit details.

OK
Funding guide
State programs

Main program

Program name: Oklahoma Parental Choice Tax Credit (Private School & Homeschool)

Admin: Oklahoma Tax Commission (OTC)

Typical award

Amount: Private school: $5,000–$7,500 per student (income-tiered; $7,500 for families receiving SNAP/TANF/SoonerCare). Homeschool: up to $1,000 per eligible student, per tax year.

Disbursement: Refundable state income tax credit. Private-school credits are paid to the school in two installments; homeschool credits are claimed on the family’s Oklahoma income tax return.

Who qualifies

  • Residency: Student must be an Oklahoma resident.
  • Age/grade: K–12 students.
  • Needs/other:
    • Homeschool track: Student is educated at home under the state’s “other means of education” provision (70 O.S. §10-105). Receipts required.
    • Private school track: Student attends an accredited Oklahoma private school; amount based on household AGI tier or participation in certain means-tested benefits.

Timeline

  • Application opens (private school): Feb 15 at 9:00 a.m. CT for the upcoming school year.
  • Priority window (private school): First 60 days for prior-year recipients and families ≤ $150k AGI.
  • Fund availability (private school): Payments targeted by Aug 30 and Jan 15.
  • Homeschool claim: File with your OK income tax return for that tax year (attach receipts).

Overview

Oklahoma does not operate an ESA. Instead, the Parental Choice Tax Credit provides a refundable state income tax credit to families either (1) enrolled in an Oklahoma accredited private school (credit paid directly to the school in two installments) or (2) educating their child via homeschool (“other means of education”), who claim up to $1,000 per student in qualified homeschool expenses on their state return. The program is administered by the Oklahoma Tax Commission and is subject to annual statewide caps, with a $5 million annual carve-out specifically for homeschool claims.

Programs

Parental Choice Tax Credit — Private School Track

  • Type: Refundable income tax credit (paid to the school).
  • Award: $5,000–$7,500 per student, depending on AGI; $7,500 if family receives SNAP/TANF/SoonerCare.
  • Uses: Tuition/fees at the accredited Oklahoma private school listed on the application (funds are issued to the school).
  • Admin: Oklahoma Tax Commission; online application with school enrollment verification.

OTC: Parental Choice Tax Credit

Parental Choice Tax Credit — Homeschool Track

  • Type: Refundable income tax credit (claimed on your OK return).
  • Award: Up to $1,000 per eligible homeschooled student, per tax year.
  • Uses: Qualified homeschool expenses (see “Covered expenses”). Receipts must be kept and submitted with the return.
  • Admin: Oklahoma Tax Commission.

OTC Rules (OAC 710:50-15-170 to -174)

Eligibility

  • Residency: Student must reside in Oklahoma.
  • Age/grade: K–12 students.
  • Prior enrollment: Not required for either track.
  • Income / IEP: Homeschool: no income test. Private school: credit amount is income-tiered; families on SNAP/TANF/SoonerCare receive $7,500.
  • Other criteria:
    • Homeschool: Student must be educated under 70 O.S. §10-105 (“other means of education”). You cannot claim the homeschool credit for any semester the student is enrolled in a public or private school. Each expense may be claimed once even if shared by siblings.
    • Caps: The homeschool portion is capped statewide at $5 million annually; private-school credits are capped separately at program-level limits.

How to apply

  1. Private school track
    1. Ask your accredited Oklahoma private school to complete the Enrollment Verification form for your student.
    2. On/after Feb 15 (9:00 a.m. CT), submit the online application for each student and upload required income/enrollment documentation.
    3. Watch for approval email. Approved credits are paid to the school in two installments (Aug 30 and Jan 15 target dates).
  2. Homeschool track
    1. Keep legible receipts for all qualified homeschool expenses for each student (see list below).
    2. When filing your Oklahoma income tax return, claim the Homeschool Tax Credit (up to $1,000 per student) and attach/upload receipts as instructed.
    3. Retain documentation in case of audit; credits may be recaptured if expenses aren’t qualified or if the student was enrolled in school both semesters.

Go to OTC info & application page

Covered expenses

  • Eligible for Homeschool Credit (examples)
  • Tuition/fees for nonpublic in-person or online learning programs
  • Private tutoring (in person or online)
  • Curriculum packages & textbooks
  • Standardized test fees (e.g., AP, SAT/ACT)
  • Instructional materials & supplies (including lab supplies)
  • Educational software & subscriptions
  • Devices needed for instruction (computers, tablets, screens)
  • Not covered
  • Club/association dues
  • Equipment for extracurricular events or athletic camps
  • Internet service fees
  • Transportation costs
  • Uniforms
  • Room & board

Note: Each expense can be claimed only once even if used by multiple students.

Deadlines

Milestone Date Notes
Private-school application opens Feb 15 (9:00 a.m. CT) Applies to the upcoming school year
Priority window First 60 days after opening Prior-year recipients & ≤ $150k AGI
Payment target (installment 1) Aug 30 To the school (private track)
Payment target (installment 2) Jan 15 To the school (private track)
Homeschool credit claim With your OK income tax return Attach receipts for the tax year’s expenses

Docs & forms

Official sources

FAQs

Can funds cover extracurriculars?

Homeschool: Club dues, athletic camp fees, uniforms, and similar extracurricular costs are not eligible. Instructional items (curriculum, tutoring, software, and required devices) are eligible.

Private school: The credit is paid to the school and applied to tuition/fees listed on your enrollment verification.

How long do homeschool reimbursements take?
The homeschool credit is part of your Oklahoma income tax refund (it’s refundable). Timing follows standard OK return processing for the year you claim it.
Can I dual-enroll?
You cannot claim the homeschool credit for any semester the student is enrolled in a public or private school. If you homeschool one semester and enroll the other, you may only claim eligible expenses for the homeschool semester.

Contacts

Program support (OTC)

Phone: (405) 521-3160 or (800) 522-8165
Web: OTC Contact & Help

Program page

OTC Parental Choice Tax Credit

Law & regulations

  • 70 O.S. §28-101 — establishes the Parental Choice Tax Credit (private & homeschool tracks) and statewide caps.
  • OAC 710:50-15-170 to -174 — OTC administrative rules (amounts, application windows, qualified expenses, documentation, and recapture).