Last verified: October 2026. Program rules change; confirm with the agency named on each page.
What does a school need to join the tax credit program?
It needs accreditation from the State Board of Education or an approved accrediting association, then an annual online registration with the Tax Commission on OkTAP. Registration asks for the school's name, addresses, FEIN, website, primary and secondary contacts with proof of employment, and proof of accreditation.
What does the school do once it is registered?
It issues a unique Enrollment Verification Number to each family, and it receives the state's checks, which are made out to the parent and either endorsed to the school or picked up by the family.
What reporting comes at the end of the year?
By June 15 each year the school submits reconciliation information: instructional days, days each student was enrolled, tuition and fees paid, and any scholarships or discounts not shown on the original enrollment verification. Missing it can remove the school from the next year's program.
How do discounts affect families?
The credit is figured on tuition and fees after the school's scholarships or discounts, so a school that cuts a family's price lowers the credit by the same amount.
How do the state programs differ for a school?
| 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 |