ESA-eligible expenses are the educational products and services your state allows you to buy with public education funds for homeschooling. These can include items like textbooks, courses, and tutoring services.
Research from the National Home Education Research Institute (NHERI) shows that homeschooled students typically score 15 to 25 percentile points higher than public school students on standardized academic achievement tests. As of 2024, 12 states have enacted universal or near-universal Education Savings Account (ESA) programs, with Arizona's program alone serving over 75,000 students — making state-funded homeschooling more accessible than ever (EdChoice, 2024).
What are ESA-eligible expenses?
ESA-eligible expenses are educational products and services approved by your state for use with public education funds. Instead of just funding schools, ESA programs give money to families. You can use these funds for things like textbooks, online courses, and tutoring. Each state has its own list of approved expenses, so what works in Arizona might not be okay in Florida. Remember: expenses need to be genuinely educational and from approved vendors. If you're not sure, check your state's handbook before you buy.
Commonly approved expense categories
Most state ESA programs cover:
- Curriculum and Instructional Materials: This includes textbooks, workbooks, online courses, and learning kits.
- Tutoring Services: You can use funds for certified tutors in core subjects.
- Educational Therapies: If needed for education, you can pay for speech, occupational, or physical therapy.
- Testing and Assessment: This includes standardized tests, AP exams, and SAT/ACT fees.
- Educational Technology: You can buy calculators, microscopes, and educational software, but some states like Arizona don’t allow computers.
- Supplemental Learning: Funds can cover educational field trips, museum memberships, and enrichment programs.
Documentation tips
Good documentation is key to avoiding denied claims. Every purchase needs a detailed invoice—not just a simple receipt. This should show the student’s name, vendor info, service dates, item descriptions, and costs. For tutoring, include the tutor's credentials with your first claim. Upload receipts to your state’s portal during the quarter you made the purchase, and keep copies for 3-7 years. If an expense seems questionable, it’s better to ask for pre-approval before buying—it's less hassle than fighting a denial later.
The bottom line
Knowing what expenses are eligible helps you make the most of your ESA funds without running into compliance issues. Start with your state’s official handbook and approved expense list—these are your go-to guides. When thinking of a purchase, ask yourself:
- Is it genuinely educational?
- Is the vendor approved?
- Can I document how it connects to my child's education?
If you say 'yes' to all three, you’re likely in good shape. If you're unsure, reach out to your state ESA office before making a purchase.
