Get up to $7,500 for Private School Expenses
The Parental Choice Tax Credit program provides a refundable income tax credit of $5,000-$7,500 for eligible Oklahoma Taxpayers who pay, or expect to pay, qualified expenses such as tuition and fees to an eligible private school on behalf of an eligible student that attends or plans to attend an eligible private school during that tax year.
Click the button below if you are a school administrator looking for more information.
Click the button below if you are a parent or legal guardian looking for more information.
Is your student's Oklahoma private school participating in the Parental Choice Tax Credit (PCTC) program? Click the link below for the participating accredited school directory.
Step 1 - School Participation
Eligible private schools that wish to participate in the Parental Choice Tax Credit program must register with the Oklahoma Tax Commission on OkTAP.
Step 2 - Enrollment Verification Number
The parent or legal guardian must request an Enrollment Verification Number (EVN) for each student from the school their student(s) attends or plans to attend. The school will provide a unique EVN for each student that will be submitted on the taxpayer’s application.
Step 3 - Apply Online
To apply for the Parental Choice Tax Credit, taxpayers will visit OkTAP to submit their application. Taxpayers will need to provide the unique EVN for each student as part of the application.
Step 4 - Application Status Notification
Once verification has been completed, the taxpayer will be notified about the status of the application. Taxpayers can also check the status of their application on OkTAP.
Step 5 - Checks Will Be Mailed To Schools
Parental Choice Tax Credit checks will be mailed directly to the participating private school. Taxpayers will either pick up the check or sign the check over to the school for payment of tuition and fees.
Form L-25 Application for Protest or Demand for Hearing
Form L-26 Application for Commission Hearing
Form L-27 Protest of Denial of Parental Choice Tax Credit Application
Form 591-D Parental Choice Tax Credit for Qualified Homeschool Expenses
Form 591-D-SUP Parental Choice Tax Credit for Qualified Homeschool Expenses Supplement Schedule for Form 591-D
Form 591-F Parental Choice Tax Credit Consent Form
