K-12 Tuition Tax Deduction

Overview

As a result of advocacy by WCRIS, state law allows Wisconsin parents to deduct private school tuition on their taxes. This deduction to state taxes was established in 2013, beginning in the 2014 tax year.

Under the program, parents statewide can deduct up to $4,000 per student in grades K-8, and up to $10,000 per high school student.

It’s important to remember that this is tax deduction, not a tax credit.

WCRIS urges schools to promote the deduction and families to “use it or lose it.” Lawmakers have set aside state dollars each year to benefit private K-12 school tuition-payers through the deduction. However, if parents don’t “use it,” there’s a risk that they’ll “lose it” and lawmakers will allocate those funds to other causes.

Don’t Miss Out on Claiming This Deduction on Your Taxes

Schools can share this Parent Packet with families on their websites and in their newsletters to help spread the word about the tuition tax deduction. The packet includes instructions on how to claim the deduction; answers to Frequently Asked Questions (FAQ); and the most recent Schedule PS Form.

There are also several resources on the right that you can share with families or your tax professional.

In order to claim the deduction, parents must file the current tax year’s Wisconsin Department of Revenue Schedule PS form, which is posted on the right and also in the Parent Packet. You can give parents a head start by filling in your school’s name in the first column, school address in the second column and school/church Federal Employer Identification Number (FEIN) in the third column.

A Win for WCRIS Schools

When parents collect the private school tuition tax deduction, they’re also indirectly helping their schools. Because of the tax deduction, schools may be able to make necessary increases in tuition without parents feeling it on their overall income. However, this only works if parents are actually collecting the deduction.

Quick Facts
  • Parents can deduct up to $4,000 per K-8 student and up to $10,000 per 9-12 student, regardless of income.
  • If your student moves from 8th grade to high school in the same tax year, you may claim both tuition expenses up to $10,000.
  • The average Wisconsin family will see their taxes cut by around $240 per elementary student and around $600 per high school student.
  • Any parent or guardian who pays tuition expenses for a child they claim as a dependent at an eligible private school can claim the deduction.
  • The deduction can only be used for tuition paid out by the parent or guardian. Fees for extracurricular activities, uniforms, school supplies, meals, transportation, etc. are not deductible.
  • However, schools may want to reassess their tuition structure to include some of these expenses so parents can benefit from tax savings.

Updated January 2024.