Last verified: October 2026
When can a donor use Ohio's SGO tax credit versus the new federal credit?
The Ohio credit works now: up to $750 per taxpayer ($1,500 joint) for gifts to an Attorney General-certified SGO, with gifts made by April 15 claimable on the prior year's return. The federal credit of up to $1,700 per taxpayer applies to gifts made on or after January 1, 2027, in states like Ohio that have opted in.
Can one gift earn both the Ohio and the federal credit?
Generally no. Under the federal law a state credit taken for the same contribution reduces the federal credit, so donors planning a 2027 gift should check with a tax adviser before claiming both on one donation.
| When | Credit | What applies |
|---|---|---|
| Today through Dec 31, 2026 | Ohio SGO credit | Give to an Ohio Attorney General-certified SGO and claim up to $750 ($1,500 joint) on your 2026 Ohio return. |
| Jan 1 - Apr 15, 2027 | Ohio SGO credit, prior-year rule | Gifts made by April 15 can still be claimed on the previous year's return. |
| From Jan 1, 2027 | Federal scholarship credit | Gifts to a qualifying SGO in a participating state can earn a federal credit of up to $1,700 per taxpayer. |
| Through 2027 | Ohio's federal SGO list | Ohio is on the IRS participating list; we have not yet found a published list of Ohio SGOs approved for the federal credit. |