Ohio Home Education Expense Credit

Ohio has a new credit for those who choose home education for their children. Beginning on 2021 Ohio tax returns, taxpayers who choose home education may deduct up to $250 of education expenses for home instruction of their children. According to the Ohio Revised Code: “Education expenses” means expenses or fees for any of the following items used directly for home instruction of a qualifying student: books, supplementary materials, supplies, computer software, applications, or subscriptions. “Education expenses” does not include expenses or fees for computers or similar electronic devices or accessories.”

Note this credit is for taxpayers who choose home education instead of sending their children to public or private schools  under section 3321.04 of the Revised Code for the school year. This is not for expenses related to your children learning from home during school shutdowns due to the pandemic.

To see additional information on this credit, click here.

You can also read the Ohio Revised Code wording here.

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