591-D: 2025 Form 591-D Parental Choice Tax Credit for Qualified Homeschool Expenses (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 591-D reports qualified homeschool expenses and calculates the Parental Choice Tax Credit, up to $1,000 per eligible student for the tax year. It records taxpayer and student information, expense details, and the credit amount to claim on Form 511 or 511-NR.
Who files this form
Oklahoma taxpayers who claim the Parental Choice Tax Credit for qualified homeschool expenses must submit Form 591-D. File a separate form for each eligible homeschool student.
The student must be eligible to enroll in an Oklahoma public school. For tax year 2025, this means the student is an Oklahoma resident and at least four years old on or before September 1, 2025.
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.
What you'll need
Have these items ready:
- Legible copies of all receipts for the expenses you claim. These must be submitted to the Oklahoma Tax Commission (OTC).
- Your name, SSN or ITIN, mailing address, 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 511 or Form 511-NR, which must be filed with Form 591-D.
- Form(s) 591-D-SUP, if applicable, for the additional expenses included in your credit calculation.
How to file
- Complete Part 1 with your taxpayer information and select one relationship to the student.
- Complete Part 2 with 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. Use expense type codes 1 through 4 and enter the vendor, description, payment date, 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 supplement applies. The credit on line 5 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 29.
- Sign and date the attestation. Submit a separate Form 591-D for each eligible student with Form 511 or Form 511-NR, and submit legible copies of all claimed expense receipts to the OTC.
A stand-alone Form 591-D will not be processed. The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Filing Form 591-D by itself. It must be filed with Form 511 or Form 511-NR.
- Using one Form 591-D for multiple students. A separate form is required for each eligible student.
- Leaving out receipts or sending unreadable copies. Legible copies of all receipts for claimed expenses must be submitted to the OTC.
- Claiming the same expense more than once. The form expressly prohibits this.
- Claiming excluded costs. Internet access, computers and other listed devices, equipment for sports, dance, music or other elective activities, memberships, and field trips do not qualify.
- Overlooking the enrollment attestation. You must attest that the claimed expenses were not incurred during a year when the student attended public and/or private school for two semesters.
Questions people ask
What is the maximum credit for tax year 2025?
The maximum is $1,000 per eligible student. Your credit is the smaller of your total qualified expenses or $1,000.
Which expenses qualify?
The form lists four categories: tuition and fees for nonpublic online or in-person learning programs; academic tutoring by an individual or private academic tutoring facility; textbooks, curriculum, and other instructional materials; and fees for nationally standardized assessments, including related tutoring or preparatory-course tuition and fees.
Can I claim a computer or internet service used for homeschooling?
No. Qualified expenses exclude internet access, laptops, computers, tablets, screens, and other devices that provide internet access or are required to use instructional materials, tutoring, or learning programs.
Can I submit Form 591-D separately from my income tax return?
No. Form 591-D must be filed with Form 511 or Form 511-NR. A separate stand-alone form will not be processed.