Article: 50435
Overview
Ohio offers a refundable income tax credit to eligible taxpayers who paid tuition to an approved nonchartered, nonpublic school (NCNP school) for one or more dependents during the tax year. You can claim this credit by completing the Nonchartered, Nonpublic School Tuition Credit Questionnaire within your Ohio IT-1040 return.
Who Is Eligible?
You may qualify if:
- You are an Ohio resident,
- You paid tuition during the tax year for one or more of your dependents enrolled in a recognized nonchartered, nonpublic school, and
- Your household income is $100,000 or less (to receive full credit).
Note: A nonchartered, nonpublic school is one that has chosen not to be chartered by the Ohio Department of Education for religious reasons, but is registered and meets all required legal conditions for exemption from chartering.
Credit Amount
- Up to $500 per student, or
- Up to $1,000 per student if your federal adjusted gross income (FAGI) is $50,000 or less,
- The credit is refundable, so you may receive it even if you owe no tax.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: “I’d like to see the forms I’ve filled out or search for a form.”
- In the dropdown menu, select Ohio.
- Click on the General tab.
- Select Nonchartered, Nonpublic School Tuition Credit Questionnaire to open the screen.
- Enter all applicable information.
- Click ‘Save‘ once complete.
Additional Resources
For further guidance, see: Ohio IT-1040/SD-100 Booklet – 2024 Instructions