Last verified: October 2026. Program rules change; confirm with the agency named on each page.
What do you need before March 15, 2027?
You need an Enrollment Verification Number (EVN) from your child's school for each student, your personal and student information, and your federal adjusted gross income from the second preceding tax year, which for 2027-28 is your 2025 return.
What extra documents apply to some families?
Benefit recipients need the case number or member ID and confirmation of benefits for the parent filling out the application. Applicants who are not the parent or legal guardian need the parental consent form, and some applicants are asked for an IRS 1040.
Do you file one application per family?
No. The Tax Commission requires a separate application for each student, each with its own EVN.
What can you change after approval?
Approved applicants can submit school changes and tuition adjustments through December 31 of the application year. Withdrawing an application is final; the Tax Commission says it cannot be reopened or resubmitted.
What happens if your child leaves the school?
The credit is recaptured if the student enrolls in a public school or a nonaccredited private school for the period claimed, and the taxpayer must notify the Tax Commission electronically within 30 days of the change.
How do the options compare?
| When | Step | What happens |
|---|---|---|
| Before March 15 | Ask the school for an Enrollment Verification Number | Each accredited school registered on OkTAP generates an EVN for each student. You need one per child to apply. |
| March 15, 9 a.m. | Application opens on OkTAP | File one application per student with the EVN, your student and personal details, and your federal AGI from the second preceding tax year. |
| First 60 days | Priority review | Households at or below $150,000 come first, then families who received the credit the year before, provided they applied in the first 60 days. |
| After the priority period | Everyone else, in order | Remaining applications are processed in the order received while money remains under the annual cap. |
| June 15, 11:59 p.m. | Window closes | No late submissions are accepted. |
| By August 30 | Check goes to the school | Starting with 2026-27, the rules say the full credit is paid by August 30 as a warrant payable to the taxpayer and mailed to the school. |
| July 1 to December 31 | Changes and adjustments | Approved families can redirect the credit to a new participating school or adjust tuition on OkTAP; the school submits new enrollment verification. |
| Within 30 days of leaving | Report non-use | If the student moves to a public or nonaccredited school, the taxpayer must tell the Tax Commission within 30 days. Credit for that period is recaptured. |
What should I do next?
Take the two-minute funding check, and a tuition counselor will line up your credit tier, any LNH eligibility and the dates that apply.