Mississippi Homeschool Funding & ESA Guide (2026)

Mississippi has an education savings account program, but here's the catch: it's exclusively for students with special needs. The Equal Opportunity for Students with Special Needs program provides approximately $7,800 or more annually, but only children with qualifying disabilities and active IEPs can participate.

If you're homeschooling a neurotypical child in Mississippi, no state funding is currently available. That said, the program has been remarkably successful for families who do qualify—parent satisfaction hovers around 99%—and there are federal alternatives worth exploring for everyone else.

What Funding Is Available for Mississippi Homeschoolers?

Mississippi offers one school choice program: the Equal Opportunity for Students with Special Needs ESA^[1]. Unlike universal ESA programs in states like Arizona or Florida, Mississippi's program serves a narrow population—students with documented disabilities who have had an active IEP within the past three years.

For the roughly 20,000 homeschool students in Mississippi without qualifying disabilities, no state funding exists. The political climate hasn't produced broader school choice legislation, though that could change as neighboring states expand their programs.

Mississippi Education Funding Programs

Special Needs ESA: Who Qualifies?

The Equal Opportunity for Students with Special Needs program targets a specific population. To qualify, your child must have had an active Individualized Education Program (IEP) within the past three years^[1]. This means they were previously receiving special education services through a public school or were evaluated and found eligible for such services.

The program doesn't cover children with 504 plans alone, nor does it serve students who might benefit from specialized instruction but haven't been formally evaluated through the public school system. If your child has never been in public school or never received an IEP, you'd need to pursue evaluation through your local district first.

Eligibility Requirements

How Much Funding Is Available?

Funding amounts are based on the state's per-pupil allocation formula, which comes to approximately $7,829 or more depending on the student's specific needs and the current year's calculations^[1]. Students with more significant disabilities may receive enhanced amounts.

The program operated with a $3 million budget for years, maintaining a waitlist. In 2025, the legislature increased funding to $5 million, which fully funded the existing waitlist^[2]. If demand continues growing, future funding increases seem likely given the program's strong track record.

What Can ESA Funds Cover?

• Curriculum & textbooks — Specialized learning materials appropriate for your child's needs
• Educational therapy — Speech therapy, occupational therapy, ABA therapy, and behavioral services
• Tutoring — One-on-one instruction from qualified providers
• Testing fees — Assessments and evaluations
• Private school tuition — Full or part-time enrollment if desired
• Specialized services — Services outlined in your child's educational plan

Application Process

Applications are accepted on a rolling basis through the Mississippi Department of Education. The process requires documentation of your child's disability and IEP history. Once approved, funds are disbursed directly for approved educational expenses.

Because the program is relatively small and well-funded, processing times tend to be reasonable. Contact the MDE's Office of Special Education at (601) 359-3498 for current application procedures and timelines.

For Everyone Else: Alternative Funding Options

If your child doesn't qualify for the special needs ESA, you're not entirely without options. Federal programs and local resources can help offset homeschool costs:

• Coverdell ESA — Save up to $2,000 per year per child in a tax-advantaged account. Contributions aren't deductible, but growth and qualified withdrawals are tax-free. Covers curriculum, tutoring, computers, and more.^[3]
• 529 Plan — Mississippi's 529 plan is primarily for college savings, but federal law allows up to $10,000 annually for K-12 private school tuition. Homeschool eligibility varies—check your plan's specific rules.
• Local homeschool co-ops — Many Mississippi co-ops share costs for group classes, field trips, and specialized instruction.
• Curriculum scholarships — Publishers like Sonlight, BJU Press, and others offer need-based scholarships for curriculum.

Mississippi Homeschool Funding at a Glance

Looking Ahead: Will Mississippi Expand School Choice?

Mississippi's special needs ESA has operated successfully since its inception, with parent satisfaction rates around 99%^[2]. That track record builds the case for expansion, and neighboring states like Alabama, Louisiana, and Arkansas have all moved toward universal school choice in recent years.

Whether Mississippi follows suit depends on legislative priorities and political dynamics. The state's relatively low homeschool regulation suggests a freedom-friendly environment, but expanding ESAs to all families would require significant new funding. Stay connected with organizations like HSLDA and the Mississippi Home Educators Association for legislative updates.

The Bottom Line

Mississippi's ESA program offers meaningful support for families homeschooling children with special needs—approximately $7,800 or more annually with high flexibility and parent satisfaction. If your child has an active IEP, this program deserves serious consideration.

For the majority of Mississippi homeschoolers without qualifying disabilities, federal options like Coverdell ESAs remain the primary path to tax-advantaged education savings. The good news: homeschooling doesn't have to be expensive, and Mississippi's low-regulation environment gives you freedom to educate however works best for your family.