591-D: 2024 Form 591-D Parental Choice Tax Credit for Qualified Homeschool Expenses (2024)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2024
Oklahoma Form 591-D reports qualified homeschool expenses and calculates the Parental Choice Tax Credit, up to $1,000 per eligible student for 2024. It records taxpayer and student information, expense details, and the credit amount.
Who files this form
Oklahoma taxpayers claiming the Parental Choice Tax Credit for Qualified Homeschool Expenses must submit Form 591-D with Form 511 or Form 511-NR.
The credit is available to an Oklahoma taxpayer who incurs qualified expenses for an eligible homeschool student. Submit a separate Form 591-D for each eligible student.
What you'll need
Have these documents and details ready:
- Legible copies of all receipts for the expenses you claim. These must be submitted to the Oklahoma Tax Commission (OTC).
- Form 511 or Form 511-NR, which must be filed with Form 591-D.
- Your name, mailing address, SSN or ITIN, and relationship to the student.
- The student's name, Social Security number, and date of birth.
- Each expense's type, vendor, description, payment date, and amount.
- Form(s) 591-D-SUP, if applicable, for the additional expenses included in the credit computation.
How to file
- Complete your taxpayer information and choose one relationship to the student.
- Enter the student's information. Answer whether the student is eligible to enroll in an Oklahoma public school and whether you are claiming the student as a dependent on your Oklahoma income tax return.
- List qualified expenses in Part 3, using expense type codes 1 through 4. Include the vendor, description, date paid, and amount.
- In Part 4, total the expenses from Part 3 and any Form(s) 591-D-SUP. Enter zero on line 2 if no supplemental expenses apply. The credit is the smaller of total qualified expenses or $1,000.
- Enter the credit on Form 511, Part Three, line 29, or Form 511-NR, line 30.
- Sign and date the attestation. Submit Form 591-D with Form 511 or Form 511-NR, and submit legible copies of all claimed expense receipts to the OTC.
The supplied text does not provide a mailing address or e-file instructions.
Common mistakes
- Filing Form 591-D by itself. A stand-alone form will not be processed. File it with Form 511 or Form 511-NR.
- Combining students on one form. A separate Form 591-D is required for each eligible homeschool student.
- Claiming an expense more than once. The form expressly prohibits this.
- Omitting receipts or submitting unreadable copies. Legible copies of all claimed expense receipts are required.
- Overlooking the school-enrollment attestation. You must attest that the claimed expenses were not incurred during a year in which the student was enrolled in a public and/or private school for two semesters.
Questions people ask
How much is the credit?
The maximum is $1,000 per eligible student for each tax year. Your credit is the smaller of your total qualified expenses or $1,000.
What expenses qualify?
The form lists four categories:
- Tuition and fees for nonpublic online or in-person learning programs.
- Academic tutoring provided by an individual or a private academic tutoring facility.
- Textbooks, curriculum, and other instructional materials, including supplemental materials or associated online instruction required by an education service provider.
- Fees for nationally standardized assessments, including college-admission assessments and advanced placement exams, plus tuition and fees for tutoring or preparatory courses for those assessments.
How does the form describe eligibility to enroll in an Oklahoma public school?
The student must be an Oklahoma resident and at least four years old on or before September 1 of the year for which the expenses are claimed, which is 2024 for this form.
Can I claim expenses from a year when the student attended public or private school for two semesters?
The form requires you to attest that the claimed expenses were not incurred during a year in which the student was enrolled in a public and/or private school for two semesters.