Three states, three different rules
Oklahoma's and Ohio's homeschool credits are for homeschool families only; Minnesota's covers public, private and home school. None of these three credits has a list of products or vendors: each family decides what to claim, with their tax advisor. Here is what each state's own law and instructions say.
Oklahoma
Parental Choice Tax Credit — homeschool portion
Its official name is the “Parental Choice Tax Credit for Qualified Homeschool Expenses”, claimed on Form 591-D.
- Who can claim
- Full-time homeschool families only. The student must live in Oklahoma, be at least 4 years old by September 1, and be taught at home full time. The Oklahoma Tax Commission's rule leaves out students enrolled in a virtual charter school, tutoring or extra practice for a child enrolled in public or private school, and summer breaks from public or private school. The person claiming must be an Oklahoma taxpayer and the child's parent, grandparent, aunt, uncle, legal guardian, custodian or other person with legal authority for the child — and only one person may claim each child.
- How much
- A refundable credit of up to $1,000 per student each tax year: 100% of the covered costs you paid, up to that cap. If the credit is more than your Oklahoma income tax, the rest is refunded. No income limit. Costs above $1,000 don't carry over to another year. Starting with tax year 2026, the law caps the statewide total at $5 million a year, and the Tax Commission can reduce every credit by a percentage it publishes to stay under that cap.
- Is software named?
- Not by that word. The law lists “textbooks, curriculum, or other instructional materials including, but not limited to, supplemental materials or associated online instruction required by an education service provider” — ask your tax advisor how that last phrase applies to you. The Tax Commission's rule uses “an online learning program subscription” as its example of a cost two homeschool students share: it counts only once. Devices, internet access and memberships are left out.
- Pay-by date
- Pay between January 1 and December 31, 2026, then claim it on your 2026 Oklahoma return (Form 511 or 511-NR, with Form 591-D), filed in 2027. The credit goes on the return for the year you actually paid.
- What to file
- No application: you claim it on your return. File one Form 591-D for each student with your Form 511 or 511-NR (a stand-alone 591-D isn't processed) and attach legible copies of every receipt. For each cost, the form asks for the vendor, a description, the date paid and the amount. The 2026 Form 591-D isn't posted yet; the 2025 form is the latest.
- Official pages
📅 Pay by December 31, 2026 for the 2026 return
Refundable · up to $1,000 per student
Ohio
Home School Expenses Credit
Ohio Revised Code 5747.72 — listed as “Home school expenses credit” on the Ohio Schedule of Credits (line 14 on the 2025 schedule).
- Who can claim
- Homeschool families only. Your child must be excused from compulsory school attendance for home education under R.C. 3321.042 for the school year — the superintendent then sends a written acknowledgment, which is your proof — and be your dependent. Public, community and e-school, and private school students aren't covered. Ohio's compulsory school age starts at 6, so Pre-K costs are likely outside it.
- How much
- Up to $250 times the number of home-schooled students, or what you actually spent in total if that's less (since tax year 2025 it's $250 per student; before, it was $250 per return). It's nonrefundable: it can only lower the Ohio income tax you owe, so a family that owes little or no Ohio tax gets little or nothing from it. No income limit.
- Is software named?
- Yes. The law counts “books, supplementary materials, supplies, computer software, applications, or subscriptions” used directly for home education, and leaves out “computers or similar electronic devices or accessories”.
- Pay-by date
- The law counts costs in the tax year they're incurred, and Ohio's instructions say you must pay them. Pay by December 31, 2026, then claim it on your 2026 Ohio IT 1040 with the Schedule of Credits, filed in 2027. The 2026 forms aren't posted yet.
- What to keep
- The Schedule of Credits says to include copies of all required documentation, and Ohio can ask for more before it allows the credit. Keep the superintendent's acknowledgment, your itemized receipt and proof of payment (a card or bank statement) for at least four years.
- Official pages
📅 Pay by December 31, 2026 for the 2026 return
Nonrefundable · up to $250 per student
Minnesota
K–12 Education Credit and K–12 Education Subtraction
Minnesota Statutes § 290.0674 — the credit is claimed on Schedule M1ED, the subtraction on Schedule M1M.
- Who can claim
- Families with children in kindergarten through grade 12 at a public, private or home school — Pre-K isn't covered. A home school must report to your local school district each year, as Minnesota's compulsory-attendance law requires. The child must have lived with you more than half the year. The credit has income limits: for tax year 2026, income (adjusted gross income on Schedule M1ED) under $83,550 with one or two K–12 children, $86,550 with three, and more for larger families (the state's fact-sheet page still shows the 2025 limits). Married couples filing separately can't take the credit. The subtraction has no income limit.
- How much
- The credit is refundable and pays back 75% of what you spend (at most $1,500 per child, and less as income rises) — but computer hardware and educational software together count only up to $200 per family, so software alone brings back at most $150. A laptop or printer bought the same year uses up the same $200. The subtraction lowers your Minnesota taxable income instead (up to $1,625 per child in K–6 and $2,500 per child in grades 7–12), with the same $200 limit for software. The same cost can't be used for both.
- Is software named?
- Yes, as educational software. The Department of Revenue lists “Educational software and computer hardware for personal use in your home” and says “Software must have a clear educational purpose.” Its guidance doesn't use the words “subscription” or “online program” either way, so ask your tax advisor how an online subscription fits.
- Pay-by date
- Minnesota counts a cost in the year you pay it. Pay by December 31, 2026, then claim it on your 2026 Minnesota Form M1 — the credit on Schedules M1ED and M1REF, the subtraction on Schedule M1M — filed in 2027.
- What to keep
- You don't send receipts with your return, but you must show them if the Department of Revenue asks: itemized receipts or invoices, plus proof of payment. If you don't usually file a Minnesota return, you have to file one to get the credit.
- Official pages
📅 Pay by December 31, 2026 for the 2026 return
Refundable credit · software counts up to $200 per family
Checked against each state's official pages on 12 Oct 2026. Several 2026 forms aren't posted yet, so form names and line numbers come from the 2025 versions, and we don't list 2027 filing due dates — check each state's page. Our public standards reports cover Kansas, Missouri, Alaska, Arizona, Arkansas, Georgia and Louisiana today, so we don't claim Oklahoma, Ohio or Minnesota standards alignment.