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WI Private School Tuition Tax Deduction

Wisconsin has passed a state law (Wis. Stat. s. 71.05(6)(b)49) which allows Wisconsin parents to deduct private school tuition on their taxes.
 
Parents can deduct up to $4,000 per student in grades K-8 and up to $10,000 for each high school student.
 
The following information was taken from the Wisconsin Council of Religious and Independent Schools (WCRIS) website. It is provided strictly for your information.

The subtraction may be claimed by a full-year resident, part-year resident, or non-resident of Wisconsin. You must have paid tuition during the taxable year for your child to attend an eligible institution. The child must have been claimed as a dependent on your Wisconsin income tax return, and the child must have been an “elementary pupil” or a “secondary pupil” during the taxable year.

“Elementary pupil” means an individual who is enrolled in grades kindergarten to 8 at an eligible institution. “Secondary pupil” means an individual who is enrolled in grades 9 to 12 at an eligible institution. “Eligible institution” means a private school with an educational program that meets all the following criteria:

  • The primary purpose of the program is to provide private or religious-based education.
  • The program is privately controlled.
  • The program provides at least 875 hours of instruction each school year.
  • The program provides a sequentially progressive curriculum of fundamental instruction in reading, language arts, mathematics, social studies, science, and health.
  • The program is not operated or instituted for the purpose of avoiding or circumventing the compulsory school attendance requirements.
  • The pupils in the institution’s educational program, in the ordinary course of events, return annually to the homes of their parents or guardians for not less than 2 months of summer vacation, or the institution is licensed as a child welfare agency

Tuition includes any amount paid by the claimant for a pupil’s tuition to attend an eligible institution and mandatory book fees paid to the institution. Tuition does not include amounts paid with a voucher or any amounts paid as a separate charge for other items, such as:

  • Room and board
  • Supplies
  • Cap and gown fees
  • Rentals of equipment
  • Meals
  • Transportation
  • Registration fees
  • Building fees
  • Personal use items such as uniforms, gym clothes, and towels
  • Before-school and after-school child care
  • Social and extracurricular activities, including musical or athletic activity fees
  • High school classes not required for graduation and for which no credits toward graduation are given

You can find an example of the Private School Tuition Tax Form HERE.

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