To qualify for the Home School Expenses Credit, the taxpayer must pay for “educational expenses” for their dependent who is home schooled in Ohio. The credit equals the lesser of $250 or the amount actually paid for educational expenses.
Only expenses for dependents who have been excused by an Ohio school district superintendent for formal home schooling qualify for the credit. Additionally, the credit is nonrefundable, and only one credit can be claimed per return.
The following educational expenses used directly in home school instruction qualify for the credit:
- Books and subscriptions;
- School supplies and supplementary materials;
- Computer software and applications.
The following expenses do not qualify for the credit:
- Computers, tablets, printers, headphones, and other electronic devices and their supplies;
- College course materials;
- Non-educational computer software, subscriptions, apps;
- Furniture (desks, chairs, tables etc.);
- Tuition, classroom, or instructional fees/hours for someone else to teach the dependent, including sports fees, music lessons, and driver's ed classes;
- "Homeschool co-op" fees;
- "Field trips", museum/park fees, vacations;
- Items not used directly in home instruction.
Receiving this tax credit requires supporting documentation be uploaded to the Ohio DOT, either attached to the tax return in PDF form or at the Ohio OHID website. The supporting documentation should include a copy of the school district superintendent's letter excusing the taxpayer's dependent from attending school in-class and also a copy of the receipt(s) supporting the credit. (If attaching to the tax return, this documentation must be included in a single PDF document.)
To enter the total of educational expenses in the Ohio individual income tax return in TaxSlayer ProWeb, from the Ohio Return menu select:
- Credits
- Nonrefundable Credits
- Home School Expenses Credit - Enter the qualifying educational expenses up to $250.
After entering the amount, select Attach PDF and either drag and drop a PDF document into the drag and drop window or click the window and navigate to the PDF document in Windows and select it.
Additional Information: