ESA Approved Curriculum Guide 2026: What Expenses Qualify
Updated: February 2026 | 10 min read
iTeachWise ESA Team
ESA Compliance Specialists
Education Savings Accounts (ESAs) give families unprecedented control over how they educate their children. But with that freedom comes a critical question: What can you actually spend ESA funds on?
Education savings accounts and school-choice scholarships have different rules across programs and school years. This guide explains what to ask about expenses and documentation; only your program can determine eligibility and acceptance.
Important:
ESA rules vary by state. Always verify specific requirements with your state's ESA program before making purchases. This guide provides general guidance based on common patterns across programs.
Check Your Program's Current Rules
Eligibility and Selection
Broad eligibility does not guarantee selection or an award.
- • Confirm residency, age, and enrollment requirements
- • Check funding availability and selection priorities
- • Use current school-year application guidance
Award and Expense Rules
Requirements differ by scholarship and educational setting.
- • Check any income or student-needs criteria
- • Confirm whether homeschool or private-school expenses qualify
- • Ask what actual records and submissions are required
Expense Categories to Ask Your Program About
The examples below are not an approved-expense list. Confirm the specific item, provider, purchasing method, and any prior authorization with your program before paying.
Curriculum & Instructional Materials
- ✓Textbooks and workbooks (print or digital)
- ✓Online curriculum programs — standards alignment alone does not establish ESA eligibility
- ✓Educational software and apps
- ✓Supplemental learning materials
Tutoring & Educational Services
- ✓Individual tutoring (in-person or online)
- ✓Educational therapy (speech, occupational, behavioral)
- ✓Test preparation courses
- ✓Educational assessments and testing
Technology & Equipment
- ✓Computers and tablets (with educational purpose)
- ✓Educational software subscriptions
- ✓Internet service (often percentage-based)
- ✓Assistive technology for special needs
Common ESA Compliance Mistakes
Missing Documentation
Ask what itemized purchase records and educational-purpose information your program requires. A general description or sample format does not guarantee acceptance.
Non-Educational Purchases
A product marketed as educational is not necessarily eligible. Check your program's current permitted and prohibited expense rules.
Unverified Reporting Requirements
Ask whether your program requires learning evidence, an assessment, or progress documentation, and confirm applicable deadlines. Do not assume another state's rules apply.
Instructional Tools and Sample Documentation
iTeachWise offers instructional tools and sample documentation formats. It does not automate family compliance reporting or state submissions:
Sample Purchase Documentation
Preview an itemized, timestamped purchase-record format. Samples are illustrative, not actual family records; eligibility and acceptance are determined by your ESA program.
Direct Purchase & Reimbursement
iTeachWise is not an approved or listed ESA vendor in any state. Families in states with active ESA programs may be able to purchase directly and submit for reimbursement, subject to their program's requirements — confirm with your program administrator before purchasing.
Expense Records
Maintain your actual receipts and expenses using your program's process. iTeachWise does not provide state expense-category codes or automatic ESA expense reports.
Supporting Materials
Learning-progress tools can support instruction. The quarterly PDF is a sample format only, not a report generated from your child's activity.
Current Award Information and Official Resources
| State | Award Guidance | Official Resource |
|---|---|---|
| Arizona | Varies by school year, grade, student needs, and district funding | Arizona ESA |
| Florida | Varies by scholarship, school year, grade, student needs, and district or county | Florida school-choice resources |
| Texas | 2026–27: $10,474 for private-school students; homeschool maximum $2,000; up to $30,000 only for private-school students with a current IEP | Texas family guidance. 2026–27 applications closed March 17; check the official site for later cycles and selection rules. |
| Utah | Check the current program and school-year award rules | Utah education resources |
| Iowa | Check the current program and school-year award rules | Iowa education resources |
| Wyoming | Check the current program and school-year award rules | Wyoming education resources |
Explore Instructional and ESA Resources
Explore instructional tools and sample documentation. Families maintain their own ESA records, and each program determines eligibility and acceptance.
iTeachWise Editorial Team
Educational Resources
The iTeachWise Editorial Team publishes guides to AI-assisted teaching workflows and educational resources. Review guidance for your classroom context and confirm applicable requirements with official sources.