Ohio

K–12 Home Education Tax Credit

  • Individual Tax Credit/Deduction
  • Enacted 2021
  • Launched 2021

Ohio provides a tax credit of up to $250 for qualifying home education expenses, including books, supplementary materials, supplies, computer software, applications, or subscriptions.  

We do not administer this program. 

Eligibility Test Apply

Jump Links

  • 100%

    of Homeschool Students are Eligible

  • $250

    Maximum Tax Credit Value (2024)

  • 2%

    Value as a Percentage of Public School Per-Student Spending

  • 7,227

    Participating Taxpayers (2021-22)

  • $239

    Average Credit (2021-22)

Student Funding

Use of Funds 

Qualifying home education expenses include books, supplementary materials, supplies, computer software, applications, or subscriptions. 

Funding Amount and Source 

Ohio provides a nonrefundable tax credit of up to $250 for qualifying home education expenses. The tax credit value is quite low—only a tiny fraction (about 2%) of the state’s average per-pupil spending at district schools.  

 (Last updated July 19, 2024) 

Student Eligibility

All Ohio students who are exempt from the state’s compulsory attendance law for the purpose of home instruction are eligible to receive the tax credit.  

(Last updated July 19, 2024) 

EdChoice Expert Feedback

Ohio’s home education tax credit has the potential to help tens of thousands of homeschooling families in Ohio. However, the tax credit value is quite low—only a tiny fraction (about 2%) of the state’s average per-pupil spending at district schools. Moreover, because the tax credit is nonrefundable, lower-income families that do not have a tax liability are unable to benefit. Ohio lawmakers should consider increasing the value of the tax credit and making it refundable. (Last updated December 18, 2023) 

Rules and Regulations

Program Guidelines

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Refundable: No
  • Enrollment Cap: None
  • Credit Value: N/A
  • Taxpayer Credit/Deduction Cap: $250
  • Testing Mandates: None
  • Special Needs Pathway: N/A

(Last updated October 11, 2024)

Governing Statutes

Ohio Rev. Code § 5747.72 

 (Last updated July 19, 2024)