A growing number of primary and secondary students are being educated outside of the public school system. Alternative education includes home schooling, private schools, and tutors. There are many personal and financial factors that impact a parent’s decision about a child’s education. The choice can raise tax issues that should be recognized.

Home Schooling

Today there are an estimated 1.77 million students being home-schooled nationwide, according to the U.S. Department of Education (http://www2.ed.gov/about/offices/list/oii/nonpublic/statistics.html). Parents assume the responsibility for educating their children at home for a variety of reasons, including concerns about the environment of schools and dissatisfaction with academic instruction.