Last verified: October 2026. Program rules change; confirm with the agency named on each page.
What happens on Dec 1, 2026?
Date OSDE lists for Lindsey Nicole Henry (LNH) scholarship applications for the 2026-27 school year; later applications roll to the next year. OSDE guidance also mentions an August 1 date, so confirm with the LNH office.
What happens on Dec 15, 2026?
Scholarship granting organizations must file the Oklahoma Tax Commission's updated SGO application to take part in tax year 2027, for both the state program and the federal credit.
What happens on Dec 31, 2026?
Last day for families already approved for the 2026-27 Parental Choice Tax Credit to submit school changes or tuition adjustments.
What happens on Jan 1, 2027?
The federal Scholarship Tax Credit (IRC 25F) takes effect. Oklahoma has opted in, and gifts in 2027 are claimed on 2027 federal returns.
What happens on Feb 1, 2027?
OKDHS child care subsidy entry eligibility moves to 55% of state median income; families renewing can stay eligible up to 70%.
What happens on Mar 15, 2027?
The 2027-28 Parental Choice Tax Credit application opens at 9 a.m. on OkTAP. The 60-day priority period starts the same morning.
What happens on Mid-May 2027?
The 60-day priority period ends. After it, remaining applications are processed in the order received while money remains under the cap.
What happens on Jun 15, 2027?
The 2027-28 Parental Choice Tax Credit application closes at 11:59 p.m. The OTC says it will accept no late submissions.
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.