Article: 50518

Overview 

Ohio provides a refundable income tax credit to taxpayers who home educate their children in accordance with state law. This credit helps offset the cost of eligible home schooling supplies and materials. 

To determine your eligibility and apply the credit, you must complete the Home School Expenses Credit Questionnaire as part of your Ohio IT-1040 return. 

Who Is Eligible? 

You may qualify for this credit if: 

• You are an Ohio resident, and 

• You are the parent or guardian of a child who is officially excused from attending school under Ohio Revised Code 3321.04 (i.e., home schooling notification was filed and approved), and 

• You incurred qualified expenses for home schooling your child during the tax year. 

Note: You cannot claim this credit if your child was enrolled in a chartered or non-chartered private school, even if the school operated from your home. 

Credit Amount 

• The credit is refundable, meaning it can be refunded even if you owe no tax. 

• The maximum credit is $250 per qualifying child, capped at $1,250 per return. 

Example: If you home schooled 3 children, and had $1,000 in eligible expenses, your credit would be $750. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select Ohio. 

4. Click on the General tab. 

5. Select Home School Expenses Credit Questionnaire to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see: Ohio IT-1040/SD-100 Booklet – 2024 Instructions