What can ESA funds be used for?

ESA funds can be used for private school tuition, tutoring services, online courses, homeschool curriculum, educational therapies (speech, occupational, ABA), textbooks, educational software, standardized testing fees, college courses for high schoolers, and educational materials. Most states allow 10-15 categories of approved educational expenses totaling $6,000-$17,000 annually per student.

Can you use ESA for homeschool curriculum?

Yes, most states allow ESA funds for homeschool curriculum purchases including textbooks, workbooks, online programs like Time4Learning or Khan Academy, and educational materials. Popular ESA-approved curriculum vendors include Abeka, BJU Press, Saxon Math, and Sonlight. Check your state's specific approved provider list for eligible homeschool curriculum options.

Can ESA pay for tutoring?

Yes, ESA funds can pay for private tutoring services from licensed educators or approved tutoring companies. This includes one-on-one tutoring, small group instruction, test prep, and specialized tutoring for subjects like reading, math, or SAT/ACT preparation. Tutors must typically be approved by your state's ESA program or meet minimum qualification requirements.

Can you use ESA for therapy services?

Yes, most ESA programs cover educational therapy services including speech therapy, occupational therapy, physical therapy, and ABA therapy for autism when provided by licensed practitioners. Therapy must be educational in nature (not medical) to qualify. Some states require therapists to be on an approved provider list or hold specific licenses.

What cannot be purchased with ESA funds?

ESA funds cannot be used for non-educational expenses like family vacations, entertainment, purely recreational sports without educational component, medical expenses covered by insurance, religious worship materials, political activities, or items for general household use. Most states prohibit using ESA funds for homeschooling your own children (parent cannot be paid as teacher).

Can you use ESA to pay yourself as a homeschool teacher?

No, in most states you cannot use ESA funds to pay yourself as your child's homeschool teacher. Parents are prohibited from receiving ESA payments for teaching their own children. However, you can use ESA funds to hire other tutors, purchase curriculum, pay for co-op classes, or enroll in online programs for homeschooling. Arizona and a few other states have specific parent-teacher restrictions in their program rules.

What Can ESA Be Used For? Complete 2025 Guide

Wondering what can ESA be used for? This complete guide covers all approved Education Savings Account expenses for 2025. Learn exactly what ESA funds can be used for, state-by-state rules, and real-world examples of ESA purchases.

Find Your State's Rules Learn About ESA Programs

Quick Answer: What Can ESA Be Used For?

Wondering what ESA eligible purchases include? These accounts can be used for private school tuition, tutoring, online courses, homeschool curriculum, educational therapies (speech, OT, ABA), textbooks, educational software, testing fees, and college courses. Most states approve 10-15 expense categories totaling $6,000-$17,000 annually per student. Approved expenses are for educational purposes only - not for non-educational items, family vacations, or paying yourself as your child's teacher.

15 Categories: Approved ESA Eligible Purchases

Education Savings Accounts cover expenses across these 15 major categories. Most state programs approve purchases in all these areas, though specific rules vary by location.

Private School Tuition

Full or partial tuition payments to accredited private schools that accept ESA students.

Average Cost: $5,000-$25,000/year
All 15 ESA states allow this

Tutoring Services

One-on-one or small group tutoring from licensed educators or approved tutoring companies.

Average Cost: $40-$80/hour
14 of 15 states allow this

Educational Therapy

Speech therapy, occupational therapy, physical therapy, ABA therapy from licensed practitioners.

Average Cost: $100-$200/hour
13 of 15 states allow this

Homeschool Curriculum

Textbooks, workbooks, online programs, and complete curriculum packages for homeschooling.

Average Cost: $500-$2,000/year
12 of 15 states allow this

Online Courses

Virtual learning programs, online academies, and digital course subscriptions.

Average Cost: $300-$1,500/year
14 of 15 states allow this

Educational Software

Learning apps, educational games, typing programs, and subject-specific software.

Average Cost: $20-$200/program
All 15 ESA states allow this

Textbooks & Materials

Required textbooks, workbooks, lab materials, art supplies for educational use.

Average Cost: $200-$800/year
All 15 ESA states allow this

Testing Fees

SAT, ACT, AP exams, achievement tests, and diagnostic assessments.

Average Cost: $50-$200/test
All 15 ESA states allow this

Educational Devices

Computers, tablets, calculators, and assistive technology devices for learning.

Average Cost: $300-$1,500
12 of 15 states allow this

Transportation

Mileage reimbursement or transportation costs to and from educational providers.

Average Cost: $0.50-$0.65/mile
8 of 15 states allow this

College Courses

Dual enrollment, AP courses, and college classes for high school students.

Average Cost: $200-$600/course
11 of 15 states allow this

Educational Camps

STEM camps, coding bootcamps, academic summer programs with educational focus.

Average Cost: $200-$1,000/week
9 of 15 states allow this

Music/Art Lessons

Private music lessons, art classes, drama instruction with educational component.

Average Cost: $30-$80/lesson
7 of 15 states allow this

Educational Assessments

Psychological evaluations, IEP assessments, and educational diagnostic testing.

Average Cost: $500-$3,000
10 of 15 states allow this

Educational Services

Education consultants, college counseling, career assessments, and academic planning.

Average Cost: $100-$300/hour
8 of 15 states allow this

❌ What You CANNOT Buy With ESA Funds

Prohibited Expenses (All States)

Non-educational expenses: Family vacations, entertainment, general household items
Paying yourself as teacher: Parents cannot receive ESA funds for teaching their own children
Medical expenses covered by insurance: Health insurance-covered medical treatments
Purely recreational activities: Sports leagues, summer camps without educational focus
Religious worship materials: Bibles, prayer books, religious ceremonial items (though religious schools are OK)
Political activities: Campaign donations, political advocacy, lobbying

Important: Violating expense rules can result in losing your ESA

Keep receipts for all purchases and only buy from approved providers. Most states conduct random audits of ESA spending.

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