Oklahoma

How it works

The Parental Choice Tax Credit is a refundable tax credit, not an account. For a homeschooled student you buy qualifying materials, keep the receipts, and claim up to $1,000 per student when you file your return. The larger private-school credit is applied for through OkTAP and is capped statewide ($275 million for 2026-27).

Programme

Parental Choice Tax Credit

Administered by

Oklahoma Tax Commission

Credit amount

Homeschool: up to $1,000 per student each tax year, refundable. Private school: $5,000 to $7,500 per student, depending on household income.

For homeschoolers

Homeschoolers can use it

Who qualifies

Any Oklahoma taxpayer paying qualified expenses for a homeschooled student who is an Oklahoma resident, eligible to enrol in a public school and at least four by 1 September. Form 591-D sets no income limit. The expenses cannot be claimed for a year in which the student was enrolled in a public or private school for two semesters.

How to claim it

1. Confirm you qualify for this year — see "Who qualifies" above.
2. Check this year's window. Homeschool families do not apply in a window. You claim the credit on your state income tax return (Form 511 or 511-NR) with a separate Form 591-D for each student and copies of your receipts. The private-school application for 2026-27 ran 16 March to 15 June 2026 through OkTAP and is closed. Dates move every year, so confirm on the official page before you plan around them.
3. Buy what you need and keep every receipt. Textbooks, curriculum and other instructional materials qualify, along with online or in-person learning programmes, tutoring and standardised test fees. Internet access, computers and tablets, elective-activity equipment, memberships and field trips do not. Keep legible copies of every receipt, because you file them with Form 591-D.
4. Claim it the way the programme directs — on your state return, or through its application where it has one. A credit repays documented spending; it does not pay a vendor for you, so your paperwork is the whole thing.

Official programme page: oklahoma.gov/tax/individuals/parental-choice-tax-credit/pctc-taxpayers.html. Amounts, deadlines and eligibility are set by the state and change every year — always confirm there before you plan around them.

Sources

Checked 18 September 2026 against these sources:

• oklahoma.gov/…/pctc-taxpayers.html
• oklahoma.gov/…/parental-choice-tax-credit.html
• oklahoma.gov/…/591-D.pdf