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🎓 North Carolina School Choice, ESAs & Scholarships

Which North Carolina education savings accounts, scholarships and tax credits a homeschool family can use, what they pay for, and where North Carolina stands on school choice — from our North Carolina guide.

Overseen byThe North Carolina State Education Assistance Authority (NCSEAA), under G.S. 115C-562.1 through 562.8 and its Opportunity Scholarship Program Rules
Administered byNCSEAA's K12 scholarship team, through the MyPortal online system. Scholarship money is sent to the private school twice a year, after a parent endorses it. Families never receive the money and can't keep anything left after tuition and fees.
Amount per student, 2026–27Set by household income in 2025. For a family of four: Tier 1 up to $7,942 (income up to $61,050), Tier 2 up to $7,148 (up to
22,100), Tier 3 up to $4,766 (up to
74,725), Tier 4 up to $3,574 (higher income or income not reported). The award can never be more than the school's required tuition and fees.
Who is eligibleNorth Carolina residents who are eligible to attend a North Carolina public school, entering grades K–12, without a high school diploma and not enrolled full-time in college. There is no income limit and no prior public school requirement. The student must be enrolled and attending a registered private school (a "Direct Payment School") by October 1 to use fall funds.
Application window / next datesThe 2026–27 priority window ran February 2 to March 2, 2026 (5:00 p.m.). The last 2026–27 award offers went out August 21, 2026. NCSEAA says the 2027–28 application opens on the first Monday in February (February 1, 2027). Its ESA+ page says the application runs through the first Monday in March (March 1, 2027); the closing time hasn't been posted. Families can create a MyPortal account starting in December.
Homeschool statusHome schools can't receive Opportunity Scholarship money (NCSEAA Program Rules). A homeschooled student may be co-enrolled part-time in a registered private school, with the scholarship paying that school. ESA+ is different: its funds can pay for home school expenses for students with disabilities.

Which North Carolina program fits a homeschool family

North Carolina has two state K–12 scholarship programs, both run by NCSEAA. The Opportunity Scholarship is open to every K–12 student, with the amount based on household income, but it pays only required tuition and fees at a registered private school. ESA+ is for students with disabilities who need special education services, and it can be used at a private school or for home school expenses.

The Opportunity Scholarship works only at a school the Division of Non-Public Education (DNPE) recognizes as a Part 1 (religious) or Part 2 (non-religious) private school with a North Carolina facility that offers in-person instruction. NCSEAA's rules state that home schools, as defined in G.S. 115C-563(a), are not eligible. NCSEAA's FAQ says full-time home school is not an option, but a student may be co-enrolled in a home school and a registered private school, with the scholarship applied to the private school's tuition and fees.

If your child has a disability and a public school eligibility determination, ESA+ is the program built for homeschoolers. Families may apply for both programs, and the law allows a student to hold both at once (G.S. 115C-592(c)).

Read the full section in our North Carolina guide

ESA+: the option for homeschoolers

Who qualifies: North Carolina residents eligible for public school, in grades K–12, who are a "child with a disability." The only accepted proof is an Eligibility Determination from a North Carolina public school (or a Department of Defense school in North Carolina) issued within the last three years. An IEP itself isn't required, and 504 plans, doctors' letters and private evaluations are not accepted. There is no income limit. Eligibility must be reassessed at least every three years. (G.S. 115C-591 to -593; NCSEAA ESA+ FAQ)

How much: for 2026–27, ESA+ pays up to $9,000 a year ($4,500 for a part-time student). Students whose eligibility determination lists autism, hearing impairment (including deafness and deaf-blindness), moderate or severe intellectual disability, orthopedic impairment or visual impairment as a primary or secondary disability can receive up to

7,000 ($8,500 part-time). Funds are paid in two halves, one each semester, into the family's ClassWallet account. Money left at year-end in a $9,000 account goes back to the state. A
7,000 student who renews can carry forward up to $4,500 a year, with a $30,000 cap on total carryforward. (G.S. 115C-592)

Using it as a home school: the home school must be registered with DNPE before any money is paid out (ESA+ Program Rule .0305). Home school families use the whole award for allowable expenses, because ESA+ can't pay home school tuition. Purchases go through ClassWallet: products from the ClassWallet Marketplace, and services from NCSEAA-enrolled providers paid directly. Parents aren't reimbursed for home school purchases (approved educational apps are the one courtesy exception). NCSEAA staff review every order.

Rules to keep: parents sign a Parent Agreement each year and agree to provide an education in English language arts, math, social studies and science for at least 70 days each semester (G.S. 115C-595). A family that is not part-time in public school also signs a release of the local school district's duty to educate the child. Starting in 2026–27, families must spend at least $500 per student per year on the four core subjects to stay eligible and renew. NCSEAA sends a 1099-G each January for funds spent the previous calendar year on things other than tuition and fees.

The year at a glance (NCSEAA home school calendar): award notices come by mid-April. In May, new families complete the Parent Agreement, W-9 and Home School Registration in MyPortal. Fall funds reach ClassWallet in August or September, and spring funds in January. May is the last month to buy in ClassWallet and the minimum-spending deadline, and all invoices are due in June. Renewal offers arrive February–March and are due in April. ClassWallet closes the last week of December and from late June through early July.

Read the full section in our North Carolina guide

What ESA+ money can pay for

The law lists the qualifying expenses (G.S. 115C-595), and NCSEAA's 2026–27 Parent Guide to Allowable Expenses explains what qualifies in practice. For a home school student these are the main categories:

  • Curriculum in math, science, English/language arts, social studies and foreign language, including ready-made learning kits (not separate parts assembled into a kit)
  • Textbooks required by the home school in the core subjects, and nationally standardized achievement tests, AP exams and college entrance exams
  • Tutoring and live teaching services from enrolled providers in the core subjects. From 2026–27, art, music and foreign-language lessons are also allowed but don't count toward the $500 core spending requirement
  • Educational therapies from licensed or credentialed enrolled providers, such as speech, occupational, physical and behavioral therapy (insurance co-pays included; chiropractic is not)
  • Educational technology designed to help students with disabilities. A computer, general-purpose tablet, interactive whiteboard or headphones can be bought once every three years
  • Fees for services from a public school, including individual classes and extracurricular programs
  • Transportation to education services and activities from an enrolled provider, under a signed contract
  • Not allowed: consumable supplies (paper, pens, markers), furniture, field trips and event tickets, memberships (including homeschool co-op memberships), classes for parents, gift cards, out-of-state services, and art, music or PE supplies and curricula

Read the full section in our North Carolina guide

Before you apply or buy

  • Opportunity Scholarship: choose the school first. Applying doesn't enroll your child anywhere, admission is up to the school, and NCSEAA's 2026–27 list of Direct Payment Schools (the private schools registered to accept the money) had 822 schools in October 2026. Ask the school for its tuition and fees and compare them to your award tier.
  • Apply in the priority window. Completed applications received by the deadline go into a random lottery, and applying on opening day gives no advantage. Renewal students are awarded first. New Opportunity Scholarship students are then awarded by tier, lowest income first, until funding runs out.
  • Have your documents ready. ESA+ applicants upload the public school Eligibility Determination (Word or PDF, one file) within three weeks of applying, with up to three upload attempts. The Opportunity Scholarship tier is based on household size and the prior year's income.
  • Keep the October 1 date in mind. Awarded students must be enrolled in and attending the school listed in MyPortal by October 1, or by March 1 for spring funds.
  • ESA+ home schools: register with DNPE before funds are released, buy only through ClassWallet, check that tutors and therapists are enrolled with NCSEAA before services start, and plan to spend the $500 core-subject minimum by May.
  • Amounts, dates and rules change. Confirm anything important with NCSEAA (855-330-3955) or on k12.ncseaa.edu.

Read the full section in our North Carolina guide

Other North Carolina programs: college aid, dual enrollment and sports

College aid for homeschool graduates: the Next NC Scholarship, explained on CFNC (College Foundation of North Carolina), is for North Carolina residents eligible for in-state tuition who are high school graduates or equivalency completers. Household adjusted gross income must be $80,000 or less, the student must meet Pell Grant criteria, and the student must take at least six credit hours a semester at an NC community college or UNC System university. File the FAFSA by June 1 for priority. Check current award amounts with CFNC.

Federal scholarship tax credit: North Carolina opted in to the federal Educational Choice for Children Act through Session Law 2026-6 (House Bill 87, enacted over the governor's veto). The federal credit applies to donations made after December 31, 2026 to scholarship granting organizations. NCSEAA says it is preparing guidance for the program.

Read the full section in our North Carolina guide

Articles for North Carolina families

Official sources

Summarized from our North Carolina guide (as of October 2026) and articles. Rules change — confirm on the official pages before you act.

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