Tuition Tax Deduction
WI Private School Tuition Tax Deduction
Wisconsin allows parents and guardians to deduct eligible private school tuition expenses from their state taxable income.
Parents may deduct up to $4,000 per student in grades K–8 and up to $10,000 per student in grades 9–12.
This information is provided for general information purposes and is based on information from the Wisconsin Council of Religious and Independent Schools (WCRIS). For questions about your individual tax situation, please consult the WI Department of Revenue or a qualified tax professional.
QUICK FACTS
- Parents may deduct up to $4,000 per K-8 student and up to $10,000 per 9–12 student, regardless of income.
- If a student moves from 8th grade to high school during the same tax year, parents may claim eligible tuition expenses up to the $10,000 high school limit.
- A parent or guardian who pays tuition for a child they claim as a dependent at an eligible private school may claim the deduction.
- The deduction applies only to tuition paid by the parent or guardian. Expenses such as extracurricular activities, uniforms, school supplies, meals, and transportation are not deductible.
HOW TO CLAIM THE DEDUCTION
To claim the deduction, parents must file the current year's Wisconsin Department of Revenue Schedule PS with their state tax return.
HELPFUL RESOURCES
- 2025 Schedule PS — Fillable Form
- Frequently Asked Questions
- How to Claim the Deduction
- More Information from the Wisconsin Department of Revenue
TAX DEDUCTION VS. TAX CREDIT
This is a tax deduction, not a tax credit.
A tax deduction reduces the amount of income subject to tax. It does not directly reduce the amount of taxes owed.
LEGAL REFERENCE
Wis. Stat. § 71.05(6)(b)49
Information on this page is provided for general informational purposes and should not be considered tax advice. Tax laws and individual circumstances may vary.
