Idaho School Choice Tax Credit: Can You Claim SAT, ACT, and Testing Fees?

Yes — Testing Fees Are Qualified Expenses

Under Idaho Code § 63-3029N, fees for nationally standardized norm-referenced achievement tests, test preparation courses, Advanced Placement (AP) examinations, college entrance examinations (SAT and ACT), and industry-recognized certification exams are all qualified expenses for the Parental Choice Tax Credit.

Keep the paid, itemized receipt required for other credit expenses; it should identify the testing service, provider, payment date and amount, and show that payment was completed.

What Specifically Qualifies

College entrance exams. Fees for SAT and ACT examinations qualify. The fee amount depends on the exam and registration; keep the paid receipt rather than relying on a fixed price.

AP exams. Advanced Placement examination fees qualify. Use the amount shown on the paid registration receipt.

Achievement tests. Nationally normed tests like the Iowa Assessments (ITBS), Stanford Achievement Test, CAT (California Achievement Test), and the Peabody Individual Achievement Test qualify. Many Idaho homeschool families already use one of these for portfolio assessment, even though Idaho doesn't require it — the credit now offsets the cost.

Test preparation courses. A third-party SAT/ACT test-preparation course qualifies. The research identifies courses, not standalone prep books or materials, as the qualified expense category.

Industry-recognized certifications. The statute includes certification exams in this category. If your student pursues an industry credential — CompTIA, Microsoft Office Specialist, ServSafe, or similar — the exam registration fee qualifies.

What Doesn't Qualify Under Testing

A few testing-adjacent expenses fall outside the statute:

• Standalone practice books are not identified in the research as a qualifying test-preparation course
• Travel to a testing center is not listed as a testing expense. The transportation category covers trips to and from a nonpublic school, microschool, or instructional facility and requires a contemporaneous mileage log
• Subject-specific tutoring around test content qualifies under the tutoring provision, not testing — the distinction matters because tutoring requires a non-family third-party instructor

Documentation for Testing Expenses

Keep a paid, itemized receipt from the College Board, ACT Inc., or the testing agency that shows:

• Provider's legal name and contact details
• Test or service purchased
• Payment date and amount
• Proof of completed payment (zero balance or transaction confirmation)

Save the registration confirmation email and the payment receipt. If you register through a school or testing coordinator, get an itemized invoice that separates the test fee from any administrative charges the coordinator adds.

For test prep courses, keep the provider's invoice or receipt showing the course name, dates, amount paid, and the provider's business information.

Stacking Testing With Other Qualified Expenses

Testing fees alone won't reach the $5,000 per-student cap for most families. They can be combined with qualified curriculum purchases, third-party tutoring, and eligible transportation costs. For a high school student taking AP exams, the SAT, an achievement test, and a certification exam, use the actual paid receipts to calculate the qualifying total; exam fees change and are limited by the per-student cap.

The Idaho Parental Choice Tax Credit Parent Guide includes a complete qualified expense matrix that maps every spending category — including testing — to the statutory requirements, with the documentation checklist for each.

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