ESA receipt requirements specify documentation needed for Education Savings Account purchases: itemized receipts with vendor name, date, items purchased, and amount paid, uploaded within quarterly deadlines.
What are ESA Receipt Requirements?
ESA receipt requirements are the documentation standards your state mandates for Education Savings Account purchases. Every expense must be supported by receipts showing what was purchased, when, from whom, and for how much. In Arizona, debit card transactions require receipt uploads within the quarter the purchase occurred. Failure to maintain proper documentation can result in card deactivation, expense denial, or repayment requirements. Understanding what constitutes an acceptable receipt prevents headaches during compliance reviews.
Key Takeaways
- Receipts must show vendor name, date, itemized purchases, and total amount
- Arizona requires upload within the quarter of purchase (card deactivates after 20 unsubmitted transactions)
- Square, PayPal, or basic point-of-sale receipts are NOT sufficient - need detailed invoices
- Tutor and therapy payments require provider credential documentation in addition to receipts
- Keep receipts 3-5+ years for potential audits
What Must Be On a Valid Receipt
What Must Be On a Valid Receipt
- Vendor information
Business name, address, and contact information (phone or email)
- Transaction date
The exact date the purchase was made
- Itemization
List of each item or service with quantity, unit price, and subtotal
- Total amount
Final amount paid including any applicable taxes
- Payment confirmation
For reimbursements, proof that payment was completed
How and When to Upload
In Arizona, upload receipts through ClassWallet by clicking on the transaction, selecting a category, and uploading documentation in PDF, JPEG, or PNG format. The deadline is the end of the month following each quarter's close. Your ClassWallet homepage shows transactions needing documentation under "Action Required." Critical warning: Your debit card will be deactivated after 20 transactions without receipt uploads. Don't wait until quarter-end - upload receipts immediately after purchases to avoid this lockout.
Handling Lost Receipts
If you lose a receipt, contact the vendor first - most can reprint or email a duplicate. Check your bank or credit card statements, which some programs accept as proof of purchase (though you may need supplemental documentation). For services from medical providers, pharmacies, or educational facilities, request itemized statements from their records. Going forward, prevent losses by photographing receipts immediately after purchase, especially thermal paper receipts that fade quickly. Store digital copies in cloud backup and email copies to yourself as redundant protection.
Common Rejection Reasons
The most frequent rejection cause is insufficient detail. Square, PayPal, and basic point-of-sale receipts showing only a total amount won't pass review - you need itemized invoices. Missing vendor credentials for tutor or therapy payments trigger rejections even when receipts are otherwise complete. Late uploads after quarterly deadlines expire result in automatic issues. Technical problems (wrong file format, images too blurry, thermal paper faded before scanning) also cause rejections. For tutoring and therapies, always maintain both the receipt/invoice AND documentation of the provider's credentials.
The Bottom Line
Receipt documentation is the foundation of ESA compliance. The requirements aren't complicated: save detailed receipts for every purchase, upload them promptly through ClassWallet, and keep copies for several years. Most rejection issues stem from receipts lacking itemization or missing provider credentials - problems easily prevented by requesting detailed invoices at the time of purchase. Treat receipt management as a routine habit rather than a quarterly scramble. The few minutes spent documenting each purchase prevent hours of stress resolving compliance questions later.
