Education Savings Account funds can be used for a defined list of educational expenses: private school tuition, curriculum and textbooks, tutoring, educational therapies, standardized and college entrance testing, technology, and many enrichment activities. Several states also let families save unspent balances for future college costs. What ESA funds can be used for varies by state, but the categories below appear in most of the eighteen state programs currently operating, with annual awards typically ranging from $7,000 to $11,000 per student for general education and higher amounts for students with disabilities.1National Conference of State Legislatures. Education Choice State Policy Scan: Education Savings Accounts
Private School Tuition and Fees
Paying tuition at a private school is the most straightforward use of ESA funds. Families can direct their account balance toward enrollment at non-public institutions, including religious schools, independent schools, and micro-schools that meet their state’s eligibility requirements. Mandatory school fees such as registration, lab access, or building charges generally qualify alongside base tuition.
Before paying any school with ESA funds, confirm the institution meets your state’s definition of a qualified school. Most states require participating schools to maintain basic academic and safety standards, though the specifics differ from one program to another.
Curriculum and Instructional Materials
ESA funds cover curriculum packages, textbooks, workbooks, and digital course subscriptions used for academic instruction.1National Conference of State Legislatures. Education Choice State Policy Scan: Education Savings Accounts This category matters most for homeschooling families building their own course of study. A curriculum in this context means a structured course for a specific subject, such as a complete math program for a given grade level, rather than a single reference book.
Purchases should connect to a documented subject area and the student’s grade level. Many programs ask families to submit a school supply list, a course syllabus, or similar documentation showing why the materials are needed. General-interest books unconnected to academic instruction typically fall outside what programs will reimburse. Keep your purchases focused on structured learning materials and hold onto every receipt.
Tutoring and Professional Services
Individualized tutoring is eligible when the tutor meets your state’s credentialing standards.1National Conference of State Legislatures. Education Choice State Policy Scan: Education Savings Accounts Those standards vary. Some states require a teaching license or a degree from an accredited institution; others accept a high school diploma combined with accreditation from a recognized organization. Check your program’s handbook for the credentials your state accepts before hiring anyone.
Small-group instruction led by a credentialed provider also qualifies in most programs. Tutoring can cover core academic subjects as well as enrichment areas like foreign languages or computer science, depending on the state. You will generally need to submit the tutor’s credentials alongside payment documentation.
You Cannot Pay Yourself
A common rule across ESA programs: parents and guardians cannot pay themselves to teach their own children with ESA money. Most states extend this restriction to other immediate family members living in the household. Any tutor you hire generally must be someone outside the student’s immediate family who meets the program’s credentialing rules.
Educational Therapies for Students with Disabilities
Students with documented disabilities often qualify for a broader range of ESA-funded services, and their annual awards are typically higher to reflect those needs. Eligible therapies generally include speech-language pathology, occupational therapy, physical therapy, and applied behavior analysis. The service must be delivered by a licensed practitioner, and families usually need to provide supporting documentation such as an Individualized Education Program, a 504 plan, or an independent educational evaluation showing that the therapy addresses the student’s learning needs.1National Conference of State Legislatures. Education Choice State Policy Scan: Education Savings Accounts
Paraprofessional and Aide Support
Some state programs cover the cost of a paraprofessional or educational aide for students with disabilities. Aides assist a teacher, tutor, or parent with the student’s education; they are not the same as a standalone tutor. Credentialing rules vary by state and may include an associate degree, a minimum number of college credit hours, or passing a recognized paraprofessional assessment. If your child’s documentation identifies the need for classroom support, check whether your program covers it.
Testing and Examination Fees
Fees for standardized assessments that measure academic progress are eligible, including national norm-referenced achievement tests. College entrance exams also qualify. The SAT currently costs $68 per registration, and the ACT costs $68 for the standard test without the optional writing section.2College Board. SAT Test Fees3ACT. Fees
Advanced Placement exams and postsecondary credentialing exams are covered in most programs when they align with the student’s educational goals. Some states also include vocational certification tests for career and technical education tracks.
Educational Technology and Supplies
Coursework often requires hardware that ESA funds can cover: laptops, tablets, desktop computers, scientific calculators, printers, microscopes, and similar tools. Most programs cap high-cost technology purchases, for example by restricting computer purchases to a specific dollar amount over a set period. Check your state’s current spending rules before buying.
A clear line separates educational technology from consumer electronics. Televisions, phones, video game consoles, and home theater equipment are excluded as primarily non-educational. Basic school supplies like pencils, notebooks, and paper may face stricter reimbursement rules or spending caps. Keep an inventory of purchased technology; it helps during audits and shows the items remain in the student’s possession for educational use.
Extracurricular and Enrichment Activities
Many programs allow spending beyond core academics on activities that contribute to a student’s broader development. Depending on the state, eligible enrichment can include:
- Fine and performing arts: music lessons, art classes, drama programs, dance instruction, and instrument purchases.
- Sports and physical activities: sports league fees, martial arts, gymnastics, swimming lessons, and individual gym memberships for the student.
- Educational camps with an academic or enrichment focus, though camp-related travel, overnight lodging, and meals are typically excluded.
- Single-admission tickets to museums, zoos, plays, and science centers.
- Skill-building programs like chess clubs, cooking classes, and woodworking.
Some states let ESA students participate in extracurricular programs at local public schools, such as sports teams, band, or debate, and pay the associated fees with ESA funds. The activity generally must have an educational or developmental purpose. Purely recreational activities with no structured learning component are not covered.
Saving Unused Funds for Later
Unused ESA funds generally do not expire at the end of the school year. In most states, unspent balances roll into the next year’s account, giving families flexibility to budget across multiple school years. Several states also allow families to set aside unused ESA funds for future postsecondary expenses, including college tuition and fees.
If a student leaves the program, the treatment of remaining funds depends on the state. Some programs hold the balance for a set period in case the family re-enrolls; others return unused funds to the state’s general fund once the account is formally closed. If you are considering leaving an ESA program, spend down or understand the disposition of any remaining balance before withdrawing.
What ESA Funds Cannot Be Used For
Knowing what you cannot buy matters as much as knowing what you can. Exclusion lists differ by state, but commonly prohibited expenses include:
- Entertainment and recreation, including video games, streaming subscriptions, vacations, and unstructured recreational activities.
- Non-educational electronics such as televisions, smartphones, audio equipment, and gaming consoles.
- Household items like furniture, appliances, clothing, and general household goods.
- Payments to parents, guardians, and other household members for teaching or other services.
- Travel, overnight accommodations, and meals, including those tied to otherwise eligible camps or programs.
Spending ESA funds on prohibited items can result in account suspension, a requirement to repay the misspent amount, or termination from the program. In cases of intentional fraud, states may refer the matter to their attorney general’s office for collection or prosecution. Check your program handbook before making any purchase you are unsure about.
Keeping Records That Hold Up
Every ESA program requires families to document spending and show that purchases serve an educational purpose. At a minimum, keep itemized receipts for every transaction, along with any invoices, supply lists, or credential documentation submitted to the program. Many states require receipts to be uploaded to an online portal by quarterly deadlines.
Programs use a mix of pre-approval reviews and post-purchase audits. Some states review purchases above a certain dollar threshold before approving payment; smaller transactions may be processed automatically and audited afterward. If auditors flag a purchase as ineligible, you will typically receive a notice explaining the issue and a window, often 15 business days, to provide documentation or repay the funds. Organized records from the start are the simplest way to resolve questions quickly and keep your account in good standing.