Ohio

How it works

Ohio has no education savings account for homeschoolers. What it does have is a nonrefundable income tax credit for home-education expenses (Ohio Revised Code 5747.72). House Bill 96 raised it from $250 per return to $250 per qualifying student, from tax year 2025. EdChoice, the state’s voucher, is paid to a participating private school and cannot be used for homeschooling.

Programme

Home School Expenses Credit (and EdChoice, for private school)

Administered by

Ohio Department of Taxation (the credit); Ohio Department of Education and Workforce (EdChoice)

Credit amount

Up to $250 per homeschooled student each tax year, nonrefundable. It was $250 per tax return until tax year 2024. EdChoice pays a private school $6,166 for K-8 or $8,408 for grades 9-12.

For homeschoolers

Homeschoolers can use it

Who qualifies

Ohio taxpayers whose child is excused from compulsory attendance for home education by the local superintendent, for a school year that includes the tax year. Because the credit is nonrefundable, it can only reduce the Ohio tax you owe.

How to claim it

1. Confirm you qualify for this year — see "Who qualifies" above.
2. Check this year's window. There is no application. You claim the credit on your Ohio income tax return for the year you bought the materials. Keep the superintendent’s excuse letter and your receipts. Dates move every year, so confirm on the official page before you plan around them.
3. Buy what you need and keep every receipt. Books, subscriptions, school supplies, supplementary materials and educational software qualify. Computers and other devices, co-op fees, field trips and tuition paid for someone else to teach do not. If the Department reviews your claim, you must send the excuse letter, proof of payment and receipts, so keep them.
4. Claim it the way the programme directs — on your state return, or through its application where it has one. A credit repays documented spending; it does not pay a vendor for you, so your paperwork is the whole thing.

Official programme page: codes.ohio.gov/ohio-revised-code/section-5747.72. Amounts, deadlines and eligibility are set by the state and change every year — always confirm there before you plan around them.

Sources

Checked 18 September 2026 against these sources:

• tax.ohio.gov/…/income-individual-credits
• codes.ohio.gov/ohio-revised-code/section-5747.72
• education.ohio.gov/…/EdChoice-Scholarship