Alabama
Education accounts
Check Alabama CHOOSE Act eligibility, school-year income rules, homeschool award limits and ClassWallet purchases for curriculum, software and equipment.
Federal 2027: Advance election recorded
A parent’s reference
Understand ESAs, school vouchers, scholarships and homeschool funding options. Start with your state to see how the rules fit your child’s education.
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ESAs can pay several kinds of approved education expenses. Some support home education; others require private-school enrollment.
Usually connected to tuition at participating schools. A school award is not automatically a parent’s curriculum spending account.
Credits and deductions depend on eligible expenses and tax rules. A donor’s tax credit differs from a family’s scholarship or expense credit.
The Education Freedom Tax Credit (EFTC), also called the Federal Scholarship Tax Credit (FSTC), encourages donations to scholarship granting organizations. ECCA is the earlier proposal whose name is still used for these scholarships. Read our Education Freedom Tax Credit family guide and SGO directory guide to understand eligibility, state participation and applications.
Federal indicators below reflect the IRS advance-election list as of September 14, 2026. An advance election is separate from an approved SGO list, an open application or a student award.
Every state has a starting point below. Open a detailed program guide where available, or follow the official state guidance. An education account, a tuition scholarship and resources supplied by a public school have different eligibility and spending rules.
50 states
Education accounts
Check Alabama CHOOSE Act eligibility, school-year income rules, homeschool award limits and ClassWallet purchases for curriculum, software and equipment.
Federal 2027: Advance election recorded
Home education & school options
Alaska distinguishes district-supported correspondence programs from independent homeschooling. Correspondence allotments, where offered, are tied to the district program and its rules.
Federal 2027: Advance election recorded
DEED describes correspondence as district-supported schooling in the home and homeschooling as schooling without district affiliation. A family should ask its chosen correspondence program about allotment eligibility, curriculum approval and reimbursements instead of assuming every Alaska homeschooler receives the same budget.
Official Alaska guidance →Education accounts
Understand Arizona ESA eligibility, curriculum and educational tablet purchases, with official sources and the distinction from affidavit homeschooling.
Federal 2027: Not listed in the reviewed IRS source
Education accounts
Arkansas Education Freedom Accounts can support homeschool curriculum, tutoring and other eligible services. Awards depend on the program’s student, provider and funding rules.
Federal 2027: Advance election recorded
Home education & school options
California families should distinguish private home education from enrollment in a public charter or independent-study program. Any school-provided resources follow the enrolling school’s rules.
Federal 2027: Not listed in the reviewed IRS source
Home education & school options
Colorado’s nonpublic home-based education route is distinct from public online school and district enrollment. Start with that distinction when evaluating promises of homeschool funding.
Federal 2027: Advance election recorded
The state describes parent responsibilities for nonpublic home education, including notice, instruction and assessment. Public online or part-time enrollment has separate conditions. Ask a district program about specific resources; do not assume nonpublic home education creates an account for parent-selected subscriptions.
Official Colorado guidance →Home education & school options
Connecticut’s homeschool guidance centers on local district procedures and parent-provided instruction. Choosing a curriculum or online provider does not itself create state accreditation or a funding award.
Federal 2027: Not listed in the reviewed IRS source
The state says it does not accredit homeschool or online institutions. Families should discuss their education plan and notice with the local district, and ask how a later return to school handles credit. Budget for materials separately from any unconfirmed funding claim.
Official Connecticut guidance →Home education & school options
Delaware requires a nonpublic-school process for homeschool and private-school arrangements. Opening a homeschool in the state system is an enrollment and reporting step, not an automatic curriculum grant.
Federal 2027: Not listed in the reviewed IRS source
The Department of Education describes opening a homeschool through an EdAccess account and the Nonpublic School System. Active homeschools also have attendance and enrollment reporting responsibilities. Confirm those requirements before selecting materials and avoid mistaking registration for financial approval.
Official Delaware guidance →Education accounts
Florida has several scholarship routes. PEP is particularly relevant to families designing education outside full-time public or private school; school tuition and disability scholarships follow different rules.
Federal 2027: Advance election recorded
Education accounts
Check Georgia Promise Scholarship eligibility, attendance-zone requirements, home-study arrangements and curriculum purchasing rules before applying.
Federal 2027: Advance election recorded
Home education & school options
Hawaii’s home-education guidance explains how families notify the public school and meet instruction and assessment responsibilities. A homeschool notice should not be treated as a scholarship application.
Federal 2027: Not listed in the reviewed IRS source
Families should use the Department of Education’s homeschool instructions to confirm the notice, curriculum and evaluation expectations for their child. If considering a public-school option instead, ask the enrolling school which instructional materials it provides. Those arrangements have different responsibilities.
Official Hawaii guidance →Education tax relief
Idaho’s Parental Choice Tax Credit is a tax-relief route for qualified nonpublic education expenses. It should be evaluated as a credit application, with curriculum definitions and documentation, rather than an upfront ESA balance.
Federal 2027: Advance election recorded
Home education & school options
Illinois treats home education under its private-school framework. Families looking for curriculum assistance should distinguish their instruction responsibilities from any separate education tax provision.
Federal 2027: Not listed in the reviewed IRS source
The State Board of Education describes the subjects and language of instruction required for home education. Selecting a curriculum does not enroll the child in a public program or establish reimbursement. Keep the education plan and any potential tax-benefit inquiry as separate steps.
Official Illinois guidance →Education accounts
Indiana Choice Scholarships and INESA are separate programs. Choice supports participating-school tuition; INESA has targeted eligibility and its administration changed in July 2026.
Federal 2027: Advance election recorded
Education accounts
Iowa Students First ESAs require enrollment at an accredited nonpublic school. Although called an ESA, the program is not a general stipend for independent homeschool curriculum.
Federal 2027: Advance election recorded
School scholarships
Kansas’s tax-credit scholarship program uses scholarship granting organizations to support eligible students at qualified schools. The statutory definition ties awards to school education costs.
Federal 2027: Advance election recorded
The statute defines an educational scholarship around tuition, fees and expenses of a qualified school, with specified school-provided transportation. Independent homeschool curriculum is not automatically covered by that school-based definition.
Official Kansas guidance →Home education & school options
Kentucky’s homeschool guidance explains how families operate a home school within the nonpublic-school framework. That process establishes education responsibilities rather than an automatic materials allowance.
Federal 2027: Advance election recorded
Parents should review the state homeschool information packet, district notice and recordkeeping expectations. A commercial curriculum can support the instruction plan, but the curriculum publisher does not replace the parent’s responsibility to meet Kentucky requirements. Confirm any scholarship independently before spending against it.
Official Kentucky guidance →Education accounts
Louisiana GATOR offers scholarship accounts, but qualification and receiving a funded award are separate. Compare the current priority rules and actual award before committing to educational purchases.
Federal 2027: Advance election recorded
Home education & school options
Maine has town tuition arrangements for some students whose home school administrative unit does not provide the relevant secondary education. Eligibility depends on the local unit and applicable law.
Federal 2027: Not listed in the reviewed IRS source
Town tuition is tied to the district’s obligation and eligible school attendance; it is not a universal home-education materials stipend. Families should ask their school administrative unit whether tuitioning applies to their address and grade before comparing private-school costs.
Official Maine guidance →School scholarships
Maryland BOOST provides scholarships for qualifying students attending participating nonpublic schools. It is tuition assistance, not an unrestricted homeschool curriculum account.
Federal 2027: Not listed in the reviewed IRS source
BOOST eligibility and priorities include household financial criteria and enrollment at a participating nonpublic school. Homeschooling independently does not create a BOOST curriculum budget. Compare the school’s remaining tuition with the actual scholarship offer.
Official Maryland guidance →Home education & school options
Massachusetts home-education planning starts with the local school district’s approval process. Families should separate that approval from claims that a curriculum purchase receives public funding.
Federal 2027: Not listed in the reviewed IRS source
The Department of Elementary and Secondary Education points families toward local home-school approval and applicable education requirements. Discuss the instruction and evaluation plan with the district. Public-school enrollment and approved home education are different arrangements with different resource responsibilities.
Official Massachusetts guidance →Home education & school options
Michigan law permits home instruction by a parent or legal guardian in an organized educational program covering specified subjects. The attendance exemption is different from receiving education funding.
Federal 2027: Not listed in the reviewed IRS source
MCL 380.1561 lists home instruction in reading, spelling, mathematics, science, history, civics, literature, writing and English grammar. Choosing handwriting materials can support writing instruction, but meeting a subject requirement does not create a state reimbursement entitlement.
Official Michigan guidance →Education tax relief
Minnesota offers a K–12 education subtraction and a separate education credit for qualifying expenses. These tax provisions differ from a voucher or an upfront ESA award.
Federal 2027: Not listed in the reviewed IRS source
Home-school expenses may qualify under the state’s education tax rules, but the credit and subtraction have different conditions. Review income limits, eligible expense categories and the treatment of tuition separately. A purchase that is educational is not automatically deductible or creditable.
Official Minnesota guidance →Education accounts
Mississippi has a targeted Education Scholarship Account program for eligible students with disabilities. It is not a universal award for all families choosing home education.
Federal 2027: Advance election recorded
The Office of Special Education publishes ESA applications, school assurance forms and reimbursement guidance. Families need to verify the child’s qualifying documentation and permitted education setting before considering curriculum expenses. A diagnosis or homeschool registration alone does not establish a funded award.
Official Mississippi guidance →School scholarships
MOScholars uses tax-credit-supported donations to Educational Assistance Organizations, which award scholarships to qualifying Missouri students. The Treasurer describes routes for students with IEPs and students in low-income households.
Federal 2027: Advance election recorded
Families considering education at home should ask an approved EAO which education arrangement qualifies and what account spending rules apply. Do not assume a tax-credit donation to an EAO is a direct credit for a parent’s own curriculum purchases.
Official Missouri guidance →School scholarships
Montana law establishes tax credits for donations to student scholarship organizations. Families seeking a scholarship and donors seeking a tax credit follow different processes.
Federal 2027: Advance election recorded
A credit for donating to a scholarship organization is not the same as a parent receiving reimbursement for homeschool supplies. Ask an organization about its qualified education provider and student rules before counting on an award.
Official Montana guidance →Home education & school options
Nebraska home schools use the exempt-school framework. Exempt-school filings concern compliance and enrollment, so they should not be confused with scholarship or curriculum funding approval.
Federal 2027: Advance election recorded
The Department of Education’s exempt-school guidance explains the information families submit for a non-accredited, non-approved school. Check the current filing process and required subjects before choosing materials. Any separate scholarship opportunity needs its own verified eligibility and expense rules.
Official Nebraska guidance →School scholarships
Nevada’s alternative-school-choice law includes the Nevada Educational Choice Scholarship Program, often called Opportunity Scholarships. Its scholarship-organization route should be distinguished from general homeschool registration.
Federal 2027: Advance election recorded
Nevada separately defines home-education responsibilities and scholarship grants for qualifying school expenses. Filing a homeschool notice does not award money. Use the current scholarship organization’s school, household and grant requirements to assess eligibility.
Official Nevada guidance →Education accounts
New Hampshire Education Freedom Accounts can help eligible residents pay approved education expenses. Use current state and administrator guidance because older summaries may contain outdated income rules.
Federal 2027: Advance election recorded
Home education & school options
New Jersey’s home-education guidance focuses on equivalent instruction outside school. Families should distinguish meeting that requirement from participating in a funded public-school program.
Federal 2027: Not listed in the reviewed IRS source
The Department of Education FAQ explains the legal responsibilities for education elsewhere than at school and how local school boards relate to it. Independent curriculum selection does not mean the board has purchased or endorsed the program. Ask about any district services separately.
Official New Jersey guidance →Home education & school options
New Mexico says parents operating a home school are responsible for selecting and purchasing instructional materials. Public online school enrollment is a different route from independent homeschooling.
Federal 2027: Not listed in the reviewed IRS source
The Public Education Department explains home-school notification and parent responsibilities, including notification within 30 days of establishment and annual renewal by August 1. A home-school registration is not an award account. Compare public online schooling separately if school-provided resources are a priority.
Official New Mexico guidance →Home education & school options
New York home instruction requires a district process that includes an Individualized Home Instruction Plan. The IHIP describes the education plan; it is not a curriculum funding application.
Federal 2027: Not listed in the reviewed IRS source
NYSED provides home-instruction regulations and guidance for notices, plans, reports and assessments. Parents should select materials that support required instruction and maintain the applicable records. Any request for district services should be checked separately from private curriculum purchases.
Official New York guidance →Education accounts
North Carolina has an Opportunity Scholarship route for private-school tuition and a separate ESA+ route for eligible students with disabilities. Their eligibility and spending rules should be checked independently.
Federal 2027: Advance election recorded
Home education & school options
North Dakota’s home-education guidance explains the parent’s statement of intent and instruction responsibilities. Families should check those requirements before treating any online schooling offer as homeschool funding.
Federal 2027: Advance election recorded
The Department of Public Instruction provides home-education information, including the required intent process and applicable monitoring or testing. Public-school enrollment and independent home education are different arrangements. Confirm the student’s actual arrangement and any resources supplied by a school.
Official North Dakota guidance →School scholarships
Ohio EdChoice helps eligible families pay tuition at participating private schools. Traditional EdChoice and EdChoice Expansion have different qualification routes.
Federal 2027: Advance election recorded
Education tax relief
Oklahoma’s Parental Choice Tax Credit distinguishes private-school expenses from the separate home-school credit process. Use the form and rules for the child’s actual education arrangement.
Federal 2027: Advance election recorded
Home education & school options
Oregon home education uses a notification process through the local Education Service District. That notification establishes the education arrangement, not an ESA or voucher award.
Federal 2027: Not listed in the reviewed IRS source
The Department of Education describes ESD notification and applicable testing requirements. Public virtual or charter enrollment should be assessed separately because it is school enrollment with its own resources and obligations. Independent homeschool families should verify any claimed reimbursement before buying.
Official Oregon guidance →School scholarships
Pennsylvania EITC supports scholarships through approved organizations funded by tax-credit donations. It is not a household ESA that every family can spend on materials.
Federal 2027: Not listed in the reviewed IRS source
The EITC credit belongs to eligible donors, while families apply for scholarships through organizations. Before planning independent homeschool purchases, confirm whether the particular scholarship supports the student’s school and expense; a donor tax-credit program alone does not establish that.
Official Pennsylvania guidance →School scholarships
Rhode Island law provides tax credits for contributions to scholarship organizations. A family’s scholarship application is separate from a contributor’s tax-credit application.
Federal 2027: Not listed in the reviewed IRS source
The scholarship-organization framework does not itself establish a personal homeschool spending account. Read the definitions of qualifying students and schools and ask the organization which educational expenses its award pays.
Official Rhode Island guidance →Education accounts
South Carolina ESTF has explicit education-arrangement restrictions. The 2026–27 administrator says participants cannot homeschool under the state’s Option 1, 2 or 3 routes.
Federal 2027: Advance election recorded
School scholarships
South Dakota Partners in Education provides tax-credit scholarships that help income-eligible families with K–12 tuition. Its state insurance-premium-tax program is separate from the newer federal scholarship framework.
Federal 2027: Advance election recorded
This state scholarship route is tuition support through a scholarship organization. Independently purchased homeschool curriculum should not be treated as reimbursable simply because an insurance-company donation receives a tax credit.
Official South Dakota guidance →School scholarships
Tennessee Education Freedom Scholarships support attendance at participating private schools. The state lists a $7,530 award for the 2026–27 school year.
Federal 2027: Advance election recorded
Education accounts
Understand Texas TEFA homeschool awards, eligibility, funding dates and approved purchases, including the computer hardware and software spending limit.
Federal 2027: Advance election recorded
Education accounts
Utah Fits All is a scholarship account route for eligible education expenses. Confirm the current award tier and education-arrangement rules instead of assuming the maximum advertised amount applies to every child.
Federal 2027: Advance election recorded
Home education & school options
Vermont law allows certain school districts to pay tuition for resident students rather than operate the relevant high-school program. Town tuition eligibility depends on the district and school arrangement.
Federal 2027: Not listed in the reviewed IRS source
The town tuition provisions are tied to a district’s education obligation and attendance at qualifying schools. They do not establish a general curriculum allowance for every family using home study. Ask the resident district whether tuitioning applies before budgeting for a chosen school.
Official Vermont guidance →School scholarships
Virginia’s Education Improvement Scholarships Tax Credits Program funds scholarships through approved foundations. Families apply for scholarships; donors apply for the tax-credit benefit.
Federal 2027: Advance election recorded
This foundation-based scholarship route should not be confused with a personal homeschool expense credit. Ask the scholarship foundation whether the intended school and student qualify and which costs the scholarship can pay.
Official Virginia guidance →Home education & school options
Washington distinguishes home-based instruction from public Alternative Learning Experience programs. Materials supplied through a public program come with that program’s enrollment and participation requirements.
Federal 2027: Not listed in the reviewed IRS source
OSPI’s home-based instruction guidance explains parent qualifications, required subjects, notices and annual assessment. A district ALE or parent-partnership program is a public-school arrangement. Ask the district what it approves instead of treating a program budget as an unrestricted private-homeschool voucher.
Official Washington guidance →Education accounts
Understand West Virginia Hope Scholarship eligibility, application funding bands, curriculum expenses, technology limits and approved purchasing routes.
Federal 2027: Advance election recorded
School scholarships
Wisconsin operates Milwaukee, Racine and statewide parental choice programs. The correct route depends on residence and the program’s school, income and enrollment requirements.
Federal 2027: Not listed in the reviewed IRS source
Choice programs support participating private-school attendance. Independent home-based private education does not automatically qualify a family for a curriculum spending account. Compare the intended school with the relevant Milwaukee, Racine or statewide program.
Official Wisconsin guidance →Education accounts
Wyoming’s ESA, amended by the Steamboat Legacy Scholarship Act, is proceeding after the injunction was lifted, according to the Department of Education. The underlying legal case continues.
Federal 2027: Advance election recorded
Private grants may support families with financial need or disaster-related losses; state scholarships have separate residency, enrollment and spending conditions. College scholarships for homeschooled graduates do not fund a younger child’s curriculum. Check the awarding organization’s eligibility criteria and permitted expenses before including an award in your budget.
Find official ESA vendor catalogs and provider directories
Our guides summarize official agencies, statutes and program administrators. Each state links to its sources. Program rules and application windows can change; the administrator decides eligibility and expense approval.
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