Oklahoma homeschool tax credit receipt checklist
Tax year 2025 · from Oklahoma Tax Commission's published rules, checked Oct 12, 2026. General information.
Every receipt shows
- Legible copies of all receipts for the claimed expenses go to the Tax Commission with Form 591-D, filed with Form 511 or 511-NR (a stand-alone Form 591-D is not processed).
- One Form 591-D per student; each expense line shows the expense type (1-4), vendor, description, date the expense was paid and amount. An expense may not be claimed more than once.
- Not qualified: internet access, laptops, computers, tablets, screens or other devices; equipment for sports, dance, music or other elective lessons; memberships; field trips.
- Keep all receipts as proof of the amounts paid each year the credit is claimed, and send them to the Tax Commission on request.
- The taxpayer attests that the expenses were not incurred in a year in which the student was enrolled in a public and/or private school for two semesters.
It's for an allowed expense
- Tuition and fees for nonpublic online or in-person learning programs
- Academic tutoring services provided by an individual or a private academic tutoring facility
- Textbooks, curriculum, or other instructional materials, including, but not limited to, supplemental materials or associated online instruction required by an education service provider
- Fees for nationally standardized assessments, including, but not limited to, assessments used to determine college admission and advanced placement examinations, as well as tuition and fees for tutoring or preparatory courses for the assessments
Receipt log
| Date | Vendor | Amount | Category | Child | Sent | OK |
|---|---|---|---|---|---|---|
Dates
- Pay the expenses within the tax year: The credit is claimed on the Oklahoma return for the tax year in which the qualified expenses were actually paid (calendar 2025 for the 2025 return).
- File the 2025 Oklahoma return with Form 591-D: The 2025 Oklahoma income tax return was due Wednesday, April 15, 2026.
Sources: Oklahoma Tax Commission: Parental Choice Tax Credit - Taxpayers (homeschool tax credit and FAQ) · Form 591-D (2025): Parental Choice Tax Credit for Qualified Homeschool Expenses, with instructions · Oklahoma Statutes Title 70, § 28-101 (Oklahoma Parental Choice Tax Credit Act) · Oklahoma Tax Commission: 2026 income tax filing season announcement (Jan. 15, 2026) · Parental Choice Tax Credit report for school year 2026-2027 (Sept. 3, 2026) · Parental Choice Tax Credit report for school year 2025-2026 (April 2026) · Oklahoma House bill summary, SB 684 conference committee substitute (May 21, 2025). Rules change every year; check before you spend.