Indiana § 6-3-2-22 Deduction; unreimbursed education expenditures

Indiana Statutes

§ 6-3-2-22 — Deduction; unreimbursed education expenditures

Indiana § 6-3-2-22

Art. 3STATE INCOME TAXES

Ch. 2Imposition of Tax and Deductions

This text of Indiana § 6-3-2-22 (Deduction; unreimbursed education expenditures) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3-2-22 (2026).

Text

(a)The following definitions apply throughout this section:

(1)"Dependent child" means an individual who:

(A)is eligible to receive a free elementary or high school education in an Indiana school corporation;

(B)qualifies as a dependent (as defined in Section 152 of the Internal Revenue Code) of the taxpayer; and

(C)is the natural or adopted child of the taxpayer or, if custody of the child has been awarded in a court proceeding to someone other than the mother or father, the court appointed guardian or custodian of the child. If the parents of a child are divorced, the term refers to the parent who is eligible to take the exemption for the child under Section 151 of the Internal Revenue Code.

(2)"Education expenditure" refers to any expenditures made in connection with enrollment, a

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(a) The following definitions apply throughout
this section:
(1) "Dependent child" means an individual who:
(A) is eligible to receive a free elementary or high school
education in an Indiana school corporation;
(B) qualifies as a dependent (as defined in Section 152 of the
Internal Revenue Code) of the taxpayer; and
(C) is the natural or adopted child of the taxpayer or, if custody
of the child has been awarded in a court proceeding to someone
other than the mother or father, the court appointed guardian or
custodian of the child.
If the parents of a child are divorced, the term refers to the parent
who is eligible to take the exemption for the child under Section
151 of the Internal Revenue Code.
(2) "Education expenditure" refers to any expenditures made in
connection with enrollment, attendance, or participation of the
taxpayer's dependent child in a private elementary or high school
education program. The term includes tuition, fees, computer
software, textbooks, workbooks, curricula, school supplies (other
than personal computers), and other written materials used
primarily for academic instruction or for academic tutoring, or
both.
(3) "Private elementary or high school education program" means
attendance at:
(A) a nonpublic school (as defined in IC 20-18-2-12); or
(B) a state accredited nonpublic school (as defined in IC 20-18-2-18.7);
in Indiana that satisfies a child's obligation under IC 20-33-2 for
compulsory attendance at a school. The term does not include the
delivery of instructional service in a home setting to a dependent
child who is enrolled in a school corporation or a charter school.
(b) This section applies to taxable years beginning after December
31, 2010.
(c) A taxpayer who makes an unreimbursed education expenditure
during the taxpayer's taxable year is entitled to a deduction against the
taxpayer's adjusted gross income in the taxable year.
(d) The amount of the deduction is:
(1) one thousand dollars ($1,000); multiplied by
(2) the number of the taxpayer's dependent children for whom the
taxpayer made education expenditures in the taxable year.
A husband and wife are entitled to only one (1) deduction under this
section.
(e) To receive the deduction provided by this section, a taxpayer
must claim the deduction on the taxpayer's annual state tax return or
returns in the manner prescribed by the department.