The credit amount is 25% of the first $1,000 paid for each dependent for tuition and textbooks.

In the case of divorced or separated parents, only the spouse claiming the dependent can claim the amounts paid by that spouse for tuition and textbooks for that dependent.

Expenses for textbooks or other items for home schooling, tutoring, or schooling outside an accredited school do not qualify for the credit.

Tuition means any charges for the expense of personnel, buildings, equipment and materials other than textbooks, and other expenses that relate to the teaching of only those subjects legally and commonly taught in Iowas public elementary and secondary schools.

Textbooks means books and other instructional materials used in teaching those same subjects. This includes fees, books and materials for extracurricular activities.

Examples of extracurricular activities: sporting events, speech activities, musical or dramatic events, drivers education (if paid to a school), awards banquets, homecoming, prom (clothing does not qualify), and other school related social events.

The cost of the following items are eligible for the credit:

• Books: books and other instructional materials used in teaching subjects legally and commonly taught in Iowas public elementary and secondary schools, including those needed for extracurricular activities
• Clothing: non-street costumes for a play or special clothing for a concert not suitable for everyday wear
• Drivers Education: only if paid to the school
• Dues, Fees and Admissions: includes those paid for extracurricular activities such as activity fees; booster club dues; fees for track and cross-country; activity ticket or admission for high school athletic events; fees for a physical education event such as roller skating
• Materials: includes materials for extracurricular activities, such as sporting events, speech activities, musical or dramatic events, awards banquets, homecoming, prom, and other school-related social events
• Music: rental of musical instruments for school or band; music/instrument lessons at a school; sheet music used in a school; valve oil; cork grease; music books and reeds used in school bands or orchestras
• Shop class and mechanics class: cost of required basic materials
• Shoes: football, soccer and golf shoes; cleats for football shoes; track spike shoes
• Travel: non-travel fees for field trips if the trip is during school hours
• Tuition: the school must be accredited; amounts paid are not allowed if they relate to teaching of religious tenets or doctrines of worship
• Uniforms: band, hockey and football uniforms

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