Last verified: October 2026. Program rules change; confirm with the agency named on each page.
What does the Oklahoma homeschool tax credit pay for?
It reimburses up to $1,000 per student of four kinds of expense: nonpublic online program tuition and fees, academic tutoring, curriculum and instructional materials, and fees for standardized tests or the courses that prepare for them.
The Tax Commission asks for proof of purchase for each student, filed with Form 591-D and its supplement. An expense outside those four categories does not count, and the credit is calculated on what you actually paid, not a flat amount.
When do you claim the homeschool credit?
You claim it on the Oklahoma income tax return for the year the expense was paid, so 2026 purchases go on the 2026 return you file in 2027.
There is no spring application window as there is for the private school credit. Tax Commission reports show 2,716 returns claiming the homeschool credit for tax year 2024 and 4,001 for tax year 2025, still preliminary until the end of the following year.
Can a hybrid or part-time student claim the homeschool credit instead of the private school credit?
A student is either homeschooled full-time or enrolled at an accredited private school for the purposes of these two credits, and the private school credit is the one that applies to tuition at an accredited school.
Families looking at an online Christian program, such as American Faith Academy (AmFaith), should ask how the program classifies its students and keep itemized receipts; the Tax Commission makes the final call on what counts.
How does the Oklahoma Homeschool Tax Credit compare with other Oklahoma programs?
| Program | What it is | Who | Amount | How it is paid | What it is not |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable state income tax credit | Oklahoma students age 4 (pre-K) through grade 12 at an accredited private school; no income ceiling | $5,000-$7,500 per student by household income, capped at tuition and fees | State check mailed to the school, endorsed by the parent | Not a voucher, not an ESA, and not money you can spend on outside services |
| Lindsey Nicole Henry Scholarship (LNH) | State scholarship for students with disabilities and certain other groups | PK3-12 students with an IEP or IDEA eligibility, plus military PCS, foster, adopted, OJA and homeless-school students | Formula based on state aid factors and grade/disability weights, capped at tuition and fees | Warrant to the parent mailed to the school | Not available at schools OSDE has not approved |
| Homeschool tax credit | Refundable state income tax credit | Students educated at home under Oklahoma's other-means-of-education exception | Up to $1,000 per student | Claimed on your Oklahoma income tax return | Not a credit for private school tuition |
| Tax-credit scholarships (SGO) | Private scholarship funded by donors who get a state credit | Set by each scholarship granting organization, often lower-income families | Varies by organization | Paid by the organization, usually to the school | Not an entitlement; awards depend on donations |