Homeschool Tax Deductions and Credits in Montana
No. Montana has no homeschool tax credit or deduction. Its Education Savings Account for children with disabilities was partly struck down in December 2025, and a court stay kept it running only through the 2025-26 school year.
How the disability savings account works
The Montana special needs equal opportunity Education Savings Account (ESA) is a reimbursement program run by the Office of Public Instruction (OPI). Parents buy approved items and send receipts; OPI pays them back from the account.
Allowed expenses include curriculum, tutoring and online programs, therapies, assessments, public school classes and activities, college tuition and books, co-op fees, and up to $50 a year of consumable supplies. The law does not require the child to enroll in a private or online school, so learning at home is allowed.
The amount follows the state's per-student funding formula, varies slightly by district, and is reduced by 5 percent for administration.
The case is Montana Quality Education Coalition and Disability Rights Montana v. State of Montana, decided by a state district court on December 9, 2025. OPI's page, as of October 2026, still describes the stay and lists only 2025-26 amounts.
Who qualifies
Disability under federal law
Your child is identified as a child with a disability under the Individuals with Disabilities Education Act (IDEA) and is between 5 and 19 on September 10.
Prior public funding
Your child was counted for school district funding the previous year, was in another listed program, or is eligible for kindergarten. A child who was already homeschooled does not meet this rule.
The parent contract
You sign a contract with OPI and release the district from its duty to educate your child, including providing a free appropriate public education or an individualized education program (IEP).
Applying and paying
First step
Before you plan around the ESA, ask OPI whether it is accepting contracts for 2026-27.
What can rule you out
Re-enrolling full time in a public school ends the account. Account money is never refunded or shared with the family.
What you still pay
Families pay every homeschool cost the account does not reimburse, and without an account they pay everything.
When to apply or file
When the program runs, applications open twice a year, May 1 to June 1 and November 1 to December 1.
Teaching that takes the work off you
We teach every subject starting at your child's level, grade the work as it is submitted, and keep the attendance, grades, and transcript, so homeschooling asks less of your time.
$149/month per child after the trial.
Confirm current tax, scholarship, and ESA rules with the program before you rely on them.