Last verified: October 2026
When does Ohio's SGO credit apply, and when does the federal credit start?
The Ohio credit is available now: up to $750 per taxpayer, or $1,500 on a joint return, for gifts to an Attorney General-certified SGO, and gifts made by April 15 count for the year before. The federal credit, up to $1,700 per taxpayer, applies to gifts made on or after January 1, 2027 in participating states, and Ohio is one.
Can one donation earn both credits?
Generally not in full. Under the federal law a state credit taken for the same gift reduces the federal credit, so a donor planning a 2027 gift should ask a tax adviser before claiming both.
| When | Credit | What applies |
|---|---|---|
| Now through Dec 31, 2026 | Ohio SGO credit | Give to an Attorney General-certified SGO, such as the Angel Scholarship Fund, and take up to $750 ($1,500 joint) on the 2026 Ohio return. |
| Jan 1 - Apr 15, 2027 | Ohio SGO credit, look-back | Give by April 15 and the credit still lands on your 2026 Ohio return. |
| From Jan 1, 2027 | Federal scholarship credit | Gifts to a qualifying SGO in a participating state such as Ohio can earn up to $1,700 per taxpayer. |
| 2027 | Ohio's federal SGO list | Ohio has not yet named which SGOs qualify for federally credited gifts; we will add the local ones when it does. |