Private School Tuition

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.

  1. May I claim a subtraction for tuition I paid to send my child to a private school?

  2. What if my child was an elementary and secondary pupil in the same year?

  3. What are the "elementary" and "secondary" grades for the private school tuition subtraction?

  4. Is the private school tuition subtraction allowed for tuition paid for 3K or 4K kindergarten?

  5. Is there an income limitation for persons who claim the private school tuition subtraction?

  6. May a grandparent claim the private school tuition subtraction if he or she pays private school tuition for a grandchild who is the dependent of the parent?

  7. If grandparents pay the tuition to help out the parents, but the parents claim the child as a dependent, may the parents claim the private school tuition subtraction?

  8. Are amounts paid to third parties (e.g., Amazon) for books eligible for the private school tuition subtraction?

  9. Can practitioners get a list of private schools to assist with claiming the private school tuition subtraction?

  10. Does tuition paid to charter or choice schools (where parent receives a voucher) qualify for the private school tuition subtraction?

  11. Does home schooling qualify for the private school tuition subtraction?

  12. A parent is home schooling their child. Does the amount paid to enable the child to take one or more courses over the internet qualify for the private school tuition subtraction?

  13. What happens when a divorced taxpayer pays tuition for a child but the former spouse claims the child as a dependent?

  14. Is the private school tuition subtraction based on the amount billed or the amount paid during the year?

  15. Are private schools required to send an information return of tuition paid to parents and students?

  16. Do part-year residents and nonresidents of Wisconsin qualify for the private school tuition subtraction?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of October 22, 2019: Sections 71.05(6)(b)49., 115.001, 118.53, 118.165 and 118.167, Wis. Stats.

Laws enacted and in effect after October 22, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 22, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

Guidance Document Number: 100191

October 22, 2019