591-D-SUP: 2025 Form 591-D-SUP Parental Choice Tax Credit for Qualified Homeschool Expenses Supplement Schedule for Form 591-D (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 591-D-SUP is a supplement to Form 591-D for reporting additional qualified homeschool expenses for the Parental Choice Tax Credit. It lists expense types, vendors, descriptions, dates and amounts, with the total carried to Form 591-D.
Who files this form
For tax year 2025, you must file Form 591-D-SUP in addition to Form 591-D if you are claiming the Parental Choice Tax Credit for Qualified Homeschool Expenses for more than 10 expenses.
Use as many supplement schedules as needed to claim all expenses. The student listed on the supplement must be the student identified in Part 2 of Form 591-D.
What you'll need
You need Form 591-D and Form 511 or 511-NR along with this supplement to claim the credit.
Have the following information ready:
- Your name and SSN or ITIN. The taxpayer instructions also ask for your mailing address.
- The eligible student's name, SSN and date of birth.
- Each qualified expense's type, vendor, description, payment date and amount.
How to file
File Form 591-D-SUP with Form 591-D and your Form 511 or 511-NR. A stand-alone Form 591-D and Form 591-D-SUP will not be processed.
To complete the supplement:
- Enter the taxpayer information in Part 1 and the eligible student's information in Part 2.
- In Part 3, enter an expense type code from 1 through 4, the vendor, a description, the date the expense was paid and the amount.
- Add the amounts in Column E to calculate Item F.
- Enter the total amount(s) on Form 591-D, Part 4, line 2.
The provided text does not give a mailing address or e-filing directions.
Common mistakes
- Filing the credit forms by themselves. Forms 591-D and 591-D-SUP must be filed with Form 511 or 511-NR. Stand-alone credit forms will not be processed.
- Skipping the expense instructions. The form tells you to read the Part 3 instructions on page 2 before completing the qualified expense section.
Questions people ask
Which expense type codes should I use?
Use these codes in Column A:
- 1: Tuition and fees for nonpublic online or in-person learning programs.
- 2: Academic tutoring services provided by an individual or a private academic tutoring facility.
- 3: Textbooks, curriculum or other instructional materials, including supplemental materials or associated online instruction required by an education service provider.
- 4: Costs or fees for nationally standardized assessments, including college admission assessments and advanced placement examinations, plus tuition and fees for tutoring or preparatory courses for those assessments or examinations.
Can I use more than one supplement?
Yes. Use as many Forms 591-D-SUP as needed to claim all expenses.
Which date goes in Column D?
The instructions say to enter the date the qualified expense was paid.
Where can I find more information about qualifying expenses?
The form refers you to Rule 710:50-15-173 on the Oklahoma Tax Commission website at tax.ok.gov.