ESA-eligible expenses are educational costs approved for payment using Education Savings Account funds, including curriculum, tutoring, educational therapy, testing fees, and certain technology and supplies.
What are ESA-Eligible Expenses?
ESA-eligible expenses encompass the educational products and services your state approves for purchase with public education funds. Rather than sending money directly to schools, ESA programs allocate dollars to families who then spend on approved items—from textbooks and online courses to tutoring, therapy services, and educational technology. Each state maintains its own approved expense list, so what flies in Arizona might not work in Florida. The key principle: expenses must be genuinely educational and purchased from approved vendors. When in doubt, check your state's handbook before buying.
Key Takeaways
- Eligible categories typically include curriculum, tutoring, therapy, testing, and educational technology
- Specific approved items vary significantly by state—always verify before purchasing
- Expenses must be purchased from ESA-approved vendors to qualify
- Documentation requirements include detailed invoices with student name, dates, and itemized costs
- Gray-area purchases may require pre-approval or proof they connect to formal coursework
Commonly Approved Expense Categories
Most state ESA programs cover curriculum and instructional materials (textbooks, workbooks, online courses, learning kits), tutoring services (certified tutors in core subjects), educational therapies (speech, occupational, physical therapy when educationally necessary), testing and assessment (standardized tests, AP exams, SAT/ACT), educational technology (calculators, microscopes, educational software—though computers are excluded in some states like Arizona), and supplemental learning (educational field trips, museum memberships, enrichment programs).
What ESA Funds Cannot Cover
What ESA Funds Cannot Cover
- Recreational equipment
Sports gear, bicycles, gaming consoles, non-educational toys
- Regular clothing
Shoes, everyday clothes (school uniforms vary by state)
- Household items
General furniture, cleaning supplies, food
- Family member services
Cannot pay parents, siblings, or close relatives as tutors
- Non-educational entertainment
Movies, games, and media without educational purpose
Documentation Tips
Proper documentation prevents denied claims and audit problems. Every purchase needs a detailed invoice (not just a point-of-sale receipt) showing the student's name, vendor information, service dates, itemized description, and costs. For tutoring, include provider credentials with your first claim. Upload receipts to your state portal within the quarter the purchase was made, and keep copies for 3-7 years. If an expense seems borderline, request pre-approval before purchasing—it's easier than fighting a denial later.
The Bottom Line
Understanding eligible expenses helps you maximize your ESA funds while avoiding compliance issues. Start with your state's official handbook and approved expense list—these are your definitive guides. When considering a purchase, ask: Is it genuinely educational? Is the vendor approved? Can I document how it connects to my child's education? If you answer "yes" to all three, you're likely on solid ground. When uncertain, contact your state ESA office before spending.
