Ohio's Home School Expenses Tax Credit: A Guide for Homeschooling Families (2025-2026 Tax Year)
Homeschooling in Ohio offers families flexibility and personalized education, and the state provides a small but helpful financial incentive: the Home School Expenses Credit. This nonrefundable state income tax credit helps offset some costs of home education. As of the 2025 tax year (filed in 2026), the credit has been updated to allow up to $250 per qualifying homeschooled dependent (child/student), a change from the previous $250 per tax return limit.
Who Qualifies?
To claim the credit, you must meet these criteria:
- Your dependent (child/student) must be homeschooled in Ohio during the tax year.
- The homeschooling must be primarily directed by the parent(s) or guardian(s) claiming the dependent on the tax return.
- The dependent must have been excused from compulsory school attendance by the local school district superintendent (via a letter or notification) for the school year that overlaps with the tax year.
- Online schooling primarily led by external teachers (not parent-directed) does not qualify.
- There is no income limit, and no requirement for prior public school attendance or testing.
- The credit applies to dependents claimed on your Ohio income tax return.
Key update for 2025 and later: The credit is now per qualifying dependent (up to $250 each), not capped at $250 per tax return. This benefits larger homeschool families!
Qualifying Educational Expenses
The credit covers the lesser of $250 per dependent or the actual amount spent on specific items used directly in home instruction. Acceptable categories include:
- Books and subscriptions
- School supplies and supplementary materials
- Computer software, applications, or subscriptions (educational only)
Non-qualifying expenses (examples of what does not count):
- Computers, tablets, printers, headphones, or other hardware/devices
- Furniture (desks, chairs)
- Tuition, fees, or payments to others for teaching (e.g., co-op fees, tutors, music lessons, sports)
- Field trips, museum/park entry, vacations
- College course materials
- Non-educational software/apps
How to Claim the Credit: Step-by-Step Guide
- File your Ohio state income tax return (Form IT 1040) for the relevant tax year (e.g., 2025 taxes filed in early 2026).
- Claim the credit on the appropriate section of the IT 1040 or its schedules (refer to the current year's instruction booklet for the exact line—typically under individual credits).
- Keep supporting documentation ready:
- Copy of the school district superintendent's letter excusing your dependent from in-class attendance.
- Receipts for qualifying expenses (circle relevant items).
- Proof of payment (bank statements, credit card records).
- Submit if requested: The Ohio Department of Taxation (ODT) may review your claim and send a notice. Respond promptly via eServices (OH|TAX account), guest upload, or mail with all required proof.
- Use tax software or a professional: Programs like TurboTax or a CPA familiar with Ohio taxes can help ensure accurate claiming.
The credit is nonrefundable, meaning it reduces your Ohio income tax owed but won't result in a refund if you owe no tax. It's claimed directly on your state return—no separate application needed.
Important Notes and Tips
- Always check the latest details on the Ohio Department of Taxation website (tax.ohio.gov) or the instruction booklet for your tax year, as rules can evolve.
- This credit is separate from other programs like EdChoice Scholarships (for private schools) or the Jon Peterson Special Needs Scholarship (for students with IEPs, which generally does not apply to homeschooling in the same way).
- For families with multiple children, the per-dependent update (effective 2025+) makes it more generous.
If you're homeschooling in Ohio, this credit is a straightforward way to get a little back on your taxes. Gather your receipts, confirm your excuse letter, and file confidently! Consult a tax professional for personalized advice. Happy homeschooling!
