The Oklahoma Parental Choice Tax Credit

General FAQs

• What is the Parental Choice Tax Credit?

  A refundable income tax credit between $5,000-$7,500 is provided to eligible Oklahoma taxpayers who pay, or expect to pay, qualified expenses, such as tuition and fees, to an eligible private school on behalf of an eligible student that currently attends or plans to attend an eligible private school during that school year.

• Who is eligible?

  An eligible Oklahoma taxpayer includes biological or adoptive parents, grandparents, aunts, uncles, legal guardians, custodians, or other persons with legal authority to act on behalf of the eligible student.

• What if there are multiple eligible students in one household?

  In the case of having multiple eligible students, the taxpayer may receive the tax credit for each eligible student. For example, if the federal Adjusted Gross Income (AGI) of the household where the students reside is $75,000 or less, the taxpayer may qualify for up to $7,500 per year per eligible student. While only one application is required for multiple eligible students, it is important to note that a separate Enrollment Verification Form from the school is required for each student. 

• How do I apply for the Oklahoma Parental Choice Tax Credit?

  To apply for the PCTC, taxpayers will visit the OTC Parental Choice Tax Credit Information Page to submit their application. 

• How soon will I find out if I get the tax credit?

  The Parental Choice Tax Credit program priority applicants will be notified of approval status within approximately 90 days of the opening date of the application window. Applicants who are approved for the tax credit will receive notification via their email. Applicants who are denied will receive notification via a mailed letter, which will contain a reason for the denial. The letter will also let denied applicants know how to request a hearing before the OTC to appeal. 

• Which applicants are considered priority?

  Priority will be given to applicants claiming credits for eligible students who are members of a household in which the federal Adjusted Gross Income (AGI) that does not exceed One Hundred Fifty Thousand Dollars ($150,000) (“priority applicants”) for the tax year two years prior. For example, if you're applying in 2025 your 2023 taxes will be the relevant year.