Important: Only expenses for students who are exempt from the compulsory attendance law for the purpose of home education qualify for this credit.
The credit equals the lesser of $250 per qualifying student or the amount you paid for educational expenses.
The following expenses qualify:
- Books and subscriptions
- School supplies and supplementary materials
- Computer software and applications
Expenses or fees for computers or other electronic devices or accessories do NOT qualify.
Expenses for dependents that attended an online school do NOT qualify.