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Oklahoma Homeschool Tax Credit (Form 591-D)
Oklahoma's Parental Choice Tax Credit includes a refundable income tax credit of up to $1,000 per homeschooled student each tax year for qualified expenses like curriculum and tutoring. Here is how it works, in plain English, with links to the official sources.
Not tax advice. Life Academy is a curriculum and tutoring provider, not a tax preparer. This page summarizes public Oklahoma Tax Commission (OTC) material as of October 2026. Rules can change, and whether your expenses qualify is up to the OTC. Check the official sources below or ask a tax professional before you file.
The basics
| Amount | Up to $1,000 in qualified expenses per eligible homeschooled student, per tax year (refundable) |
|---|---|
| Form | Form 591-D, one per student, filed with your Oklahoma return (Form 511 or 511-NR). Form 591-D-SUP if you have more than 10 expenses. |
| Application? | No separate application for the homeschool credit; you claim it on your tax return |
| Which year? | The tax year the expense is actually paid. To count for 2026, pay by December 31, 2026. |
| Proof | Legible copies of receipts for every expense, separated and marked for each student |
Who is eligible
- An Oklahoma taxpayer who pays qualified expenses for an eligible homeschool student.
- Per Form 591-D, the student must be eligible to enroll in an Oklahoma public school (an Oklahoma resident, at least 4 years old on or before September 1 of the year the expenses are claimed).
- On Form 591-D you attest that the expenses were not incurred in a year when the student was enrolled in a public and/or private school for two semesters.
- Each expense can be claimed only once.
Private-school families use a different part of the program (up to $5,000–$7,500, with an application on OkTAP). This page covers only the homeschool credit.
What counts as a qualified expense
Form 591-D lists four expense types:
- Tuition and fees for nonpublic online or in-person learning programs.
- Academic tutoring by an individual or a private academic tutoring facility.
- Textbooks, curriculum, or other instructional materials, including supplemental materials or associated online instruction.
- Fees for nationally standardized assessments (such as college-admission and AP exams), plus tutoring or prep courses for them.
For the full definition, see OTC Rule 710:50-15-173.
How to claim it
- Pay the qualified expenses during the tax year and keep every receipt.
- Fill out a Form 591-D for each student: the expense type (1–4), vendor, description, date paid, and amount.
- Attach the receipts, marked by student, and file Form 591-D with your Form 511 or 511-NR. The OTC says a stand-alone 591-D will not be processed.
- Enter the credit (the lesser of your qualified expenses or $1,000) on Form 511, Part Three, line 29, or Form 511-NR, line 29.
Where Life Academy fits
Online K–12 curriculum
A parent-directed online curriculum: daily lessons, labs, and quizzes. Week 1 is free, then $35/month for one student or $69/month for a family plan. Start Week 1 free
Live 1:1 tutoring
Academic tutoring with a real person over Zoom or Google Meet, $35/hour (first full hour $25). See tutoring
Keep your receipts
Payments go through Stripe, which emails a receipt showing the vendor (Life Academy), date, and amount. Save those emails for your Form 591-D. Whether a specific expense qualifies is the OTC's call.
Official sources
- OTC: Parental Choice Tax Credit for taxpayers (homeschool section)
- OTC: Parental Choice Tax Credit program
- Form 591-D (2026) and instructions (PDF)
- Form 591-D-SUP (2026) (PDF)
- Statute: 70 O.S. § 28-101; OTC Rule 710:50-15-173
Sources checked October 23, 2026.