Beginning with the 2025-26 school year, the Parental choice Tax program will be aligned with the school year.
Pursuant to new legislation, students who attended an accredited private school physically located in Oklahoma and were approved and received the credit for Fall 2024 will automatically be approved for the Spring 2025 semester without having to reapply. The credit amount payable for Spring 2025 will be based upon the Fall 2024 installment disbursement payment amount.
*Please note, the automatic approval and payment is for the Spring 2025 semester only. Any taxpayer wishing to participate in the program for the 2025-2026 school year must reapply when applications open on February 18, 2025.
The Oklahoma Parental Choice Tax Credit provides parents of students in private schools a refundable tax credit ranging from a minimum of $5,000 up to a maximum of $7,500 per child. Refundable tax credits are called "refundable" because if you qualify for a refundable credit and the amount of the tax credit is larger than the tax you owe, you will receive a refund for the difference.
The tax credits will be tiered based on the household income for the second year preceding (meaning the 2023 tax year Adjusted Gross Income for the 2024 tax year credit).
Family Adjusted Gross Income (AGI)
Maximum Tax Credit Amount
(per child in private school)
$75,000 and below
$7,500
$75,000.01 - $150,000
$7,000
$150,000.01 - $225,000
$6,500
$225,000.01 - $250,000
$6,000
$250,000.01 and above
$5,000
FAQ
Q: When do applications open for the 2025-26 school year? A: The application period for the tax credit for the 2025-26 school year will open February 18, 2025. The tax credit is given on a first-come, first-served basis, with a priority window for families with a 2023 Adjusted Gross Income (AGI) of $150,000 or less.
The priority application window is Feb. 17, 2025 - April 17, 2025. Lincoln Christian School strongly recommends anyone not in the priority window apply as soon as the window opens. All applications will be time-stamped and accepted on a first-come, first-serve basis.
*The final deadline to apply is July 15, 2025.
Q: How does it work?
A:
The tax credits are tiered based on the household income for the second year preceding.
Priority applications MUST be submitted within the first 60 days to receive priority consideration.
Payments will be made in two installments – paid on or before August 30 and January 15.
The credit is now exempt from Oklahoma taxable income beginning in tax year 2024 and thereafter.
All families who choose to apply for the tax credit for a child attending Lincoln Christian School will receive an email from the state with your student’s Enrollment Verification Form. Once you have received your EVF from the state, please review that all information is correct. If any information needs to be corrected, please email info@lincolnchristianschool.com or contact the Enrollment Office at 918-828-9433.
Once you submit your EVF, it cannot be changed. If you need to change your EVF after you have submitted an application, you will withdraw your original application and reapply with the new, updated EVF, and lose your place in line.
This application checklist has all of the things you will need to complete the application process.
Unpaid Tuition: If our records show that you have not fully paid for this semester, your check (as required by law) must be signed over to Lincoln Christian School (LCS). It will then be applied to your account for future payments.
Endorsement Requirements: Only the spouse whose name is on the check may endorse it. Please bring a driver’s license or other valid state-issued ID; an ID is required to sign over the check.
If you have any further questions, please let us know!
