Iowa Tuition and Textbook Credit

Who can use it

Iowa taxpayers with qualifying expenses for a dependent’s K–12 attendance at an accredited or approved Iowa nonprofit school meeting applicable civil-rights requirements, or eligible private instruction, including qualifying homeschooling. The credit is nonrefundable and depends on tax liability.

How to use this route

Confirm that the expense qualifies before claiming a credit. Retain itemized purchase and private-instruction records.

1. Confirm the child’s dependent status and qualifying school or private-instruction arrangement.
2. Ask Iowa Revenue or your tax preparer about the treatment of the exact online subscription and included downloadable materials before claiming it.
3. Retain an itemized expense list, paid receipts and records for each child.
4. Use the filing instructions for the year you paid and exclude expenses paid with Students First ESA funds.

Documents to keep

• Dependent’s name and school, or family-held records establishing qualifying private instruction.
• Itemized eligible expenses and paid receipts.
• Refund records and the expense calculation for each child.
• Records identifying any expenses paid with Students First ESA funds.

Use the program’s secure submission process for personal documents. Do not send account credentials or full payment details to Corpora.

Limits to check

• The 2026 statute provides 25% of up to $2,000 in qualifying expenses per dependent, a maximum $500 credit limited by applicable tax liability.
• The reviewed expense guidance does not resolve AMP’s bundled online access and download rights. No AMP-specific savings amount is established.
• Expenses paid with Students First ESA funds cannot also receive this credit.
• The linked filing instructions cover 2025; use the instructions for the year you paid.