The short answer: There are no federal or state income tax breaks for homeschool parents in Wisconsin. Homeschool parents may not claim the educator expense deduction, nor can tax-favored funds from a 529 plan be used to pay expenses for homeschool students.

Homeschooling expenses are not deductible in Wisconsin.

Please read why public dollars put Wisconsin homeschooling law at risk.

The long answer: The definition of an eligible educator for the purpose of the deduction is found at 26 USC §62(d)(1)(A)which says, “For purposes of subsection (a)(2)(D), the term ‘eligible educator’ means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.”

The definition of school is detailed at 26 USC §62(d)(1)(B), which defines a school as “any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.”

In Wisconsin, homeschooling is legally known as a “home-based private educational program” and is statutorily different than a “school” as defined in federal and state tax code. The authority for statutory adjustments to income (the technical name for above-the-line deductions) is found in the statute at 26 USC §62(a)(2) titled “Certain trade and business deductions of employees.” The deduction was designed and is intended to reimburse paid employees for out-of-pocket expenses, not to serve as a catchall for educators.

Both IRS Publication 17 and the Wisconsin Department of Revenue Private School Tuition FAQ state that homeschooling expenses are not deductible.