Oklahoma Parental Choice Tax Credit

The Oklahoma Parental Choice Tax Credit program offers Oklahoma taxpayers a refundable income tax credit of $5,000-$7,500 dollars for qualified expenses (such as tuition and fees) to eligible private schools on behalf of an eligible student that attends or plans to attend an eligible private school during that tax year.

 

Frequently Asked Questions:

 

Is University School considered an eligible school for use of the OK PCTC?

Yes. University School is an eligible participant registered with the Oklahoma Tax Commission.

What defines an eligible student?

An eligible student is a resident of Oklahoma and is eligible to enroll in an Oklahoma public school for grades pre-k through 12th grade. Please note that the child must be 4 years old on or before September 1st of the ensuing school year to qualify. Additionally, the student must be enrolled in and attending or planning to enroll in an eligible private school in Oklahoma.

What do I need to do to apply?

1. Plan to have your student attend a private school and apply to them for an Enrollment Verification Number.
2. Apply online through oktap.tax.ok.gov. Application for the 2025-26 school year will be available Tuesday, February 18, 2025.
3. Taxpayers must provide the student’s parent or legal guardian’s federal Adjusted Gross Income (AGI) for the second preceding tax year.

What is an Enrollment Verification Number?

An Enrollment Verification Number (EVN) is required for each student for whom you are applying for the tax credit.

Taxpayers must request an EVN for each student from the school their student(s) attends or plans to attend. An email containing the EVN will be sent directly to the taxpayer on behalf of the participating school, which will be used during the Parental Choice Tax Credit program application process.

Only a registered accredited private school can provide an EVN to a taxpayer and the unique EVN can only be used once.

If my application is accepted, how is the tax credit issued?

Tax credits will be paid in two installments, and each payment will not exceed half of the allowable credit. The checks will be made payable to the taxpayer submitting the application, but the payment is sent to the school. Taxpayers will be required to personally appear at the school, where it can be applied to an outstanding balance by signing the check over to the school or collected.

I have more questions. Where should I look?

A more extensive FAQ is available on the Oklahoma Parental Choice Tax Credit website.