Ohio Home School Expenses Credit

Who can use it

A taxpayer with a dependent who qualifies for Ohio’s home-education exemption may claim eligible expenses. The credit is nonrefundable: it reduces available income-tax liability, rather than paying for a purchase at checkout.

How to use this route

Confirm the learner’s home-education exemption and retain the district notice and acknowledgment. AMP supports mathematics; it does not supply every required subject.

1. Confirm the learner’s home-education exemption and retain the district notice and acknowledgment. AMP supports mathematics; it does not supply every required subject.
2. Review AMP’s current skills and subscription dates. Keep purchase evidence connecting the expense to the qualifying learner and educational use.
3. Use the Ohio income-tax forms for the year you paid. Keep supporting records and provide them if the tax department requests them.

Documents to keep

• Paid itemized purchase record identifying the seller, date, product and amount.
• Payment evidence, access dates and records linking the expense to the qualifying learner.
• Refund and adjustment records; retain home-education eligibility records separately.

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 statutory maximum is the lesser of eligible expenses or $250 multiplied by the number of qualifying students. Tax liability can limit the benefit.
• Computers, similar electronic devices and their accessories are excluded.
• The verified filing instructions are for 2025. Obtain the actual tax-year forms before filing; this page does not supply 2026 form line numbers.