Qualifying Home School Expenses for K-12 Education Subtraction and Credit


Income Tax Fact Sheet 8a


This fact sheet contains information for taxpayers who home school their children and have questions about which home school education expenses qualify for the K-12 Education Subtraction and Credit.

For information on eligibility and documentation requirements, general qualifying educational expenses, and limitations of the education subtraction and credit, see Income Tax Fact Sheet 8, K-12 Education Subtraction and Credit.

In general, expenses that qualify for either the subtraction or the credit include:

  • Purchases of required materials and miscellaneous fees for use during the normal school day
  • Instructor fees and tuition for enrichment classes or instruction taken outside the normal school day or school year, provided the instructor is not the child’s sibling, parent, or grandparent
  • Computer hardware and educational software

Qualifying expenses that apply only for the subtraction include instructor fees and tuition for classes taken during the regular school day.


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