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🎓 Tennessee School Choice, ESAs & Scholarships
Which Tennessee education savings accounts, scholarships and tax credits a homeschool family can use, what they pay for, and where Tennessee stands on school choice — from our Tennessee guide.
| Overseen by | Tennessee Department of Education, under the Education Freedom Act (T.C.A. 49-6-3501 and following) and State Board of Education Rule 0520-01-24 |
|---|---|
| Administered by | TDOE's Office of Programs and School Choice, through the online EFS portal and Marketplace. Funds go to schools and approved purchases, never to parents. |
| Amount per student, 2026–27 | $7,530, equal to the base funding amount in Tennessee's TISA school funding formula, paid in quarterly portions (50% in August, 20% in October, 20% in January, 10% in March). Unused money carries forward to the next year. |
| Who is eligible | Tennessee residents who are U.S. citizens or lawfully present and entitled to attend public school in grades K–12, with no prior public school or IEP requirement. The student must enroll in an EFS-registered Category I, II or III private school in Tennessee. When there are more applicants than scholarships, awards go by priority: current recipients, then lower-income households (100% and 300% of the free/reduced-price lunch limit, or ESA/IEA eligibility), then current public school students and kindergartners, then everyone else. |
| Application window / next dates | The 2026–27 window closed February 6, 2026. TDOE received applications from more than 56,000 families for 35,000 scholarships, and 17,735 applications were waitlisted as of May 2026. The 2027–28 dates haven't been posted. The IEA's 2027–28 window is projected to open February 16, 2027. |
| Homeschool status | EFS and the ESA pilot do not fund independent home schools or Category IV/V church-related umbrella schools. The IEA does: an IEA student may be independently homeschooled, enrolled in an umbrella school, or attend a participating private school. |
Which Tennessee program fits a homeschool family
Tennessee has three state-funded programs. The Education Freedom Scholarship ($7,530 for 2026–27) is statewide. The Education Savings Account (ESA) pilot pays about
The Individualized Education Account is the exception. It serves students with certain disabilities, and its funds can pay for independent homeschooling, a church-related umbrella program, or a participating private school (Categories I–V). A student can be enrolled in only one of the three programs in a school year.
Read the full section in our Tennessee guide
The Individualized Education Account: the option for homeschoolers
How much: the amount equals the TISA base funding plus the average special education funding generated by students with disabilities in the student's district, so it varies by district. Up to 50% of a year's award can roll over. Money is loaded quarterly onto an IEA debit card (projected September 15, November 15, February 15 and May 15). The program pays directly only and never reimburses personal spending. Families must upload receipts within five days of each purchase, and must spend at least half of each year's award or the difference is taken from the next year's first payment.
What it pays for: tuition and fees at a participating private school or umbrella program, curriculum, tutoring and educational therapies (both pre-approved by TDOE before the service starts), online courses, test fees, required textbooks, and pre-approved computer hardware, among the 14 categories in the IEA law.
Read the full section in our Tennessee guide
What EFS money can pay for
EFS money must first cover tuition and fees at the student's EFS-registered school. Whatever remains can be spent in the EFS Marketplace on these items (Education Freedom Act; TDOE EFS FAQ). For 2026–27, the Marketplace is projected to open October 19, 2026 for students with no pending tuition:
- Textbooks, curricula, instructional materials and uniforms at the student's EFS-registered school
- Tuition, textbooks and materials for approved summer education programs and specialized after-school academic programs (not child care)
- Tutoring by an individual with an active Tennessee teaching license, or by an agency with approved accreditation
- Educational therapies from a department-approved licensed therapist
- Fees for early postsecondary courses and exams, college entrance exams and industry credential exams the department approves
- Fee-for-service transportation to and from the student's school (not driving by family members)
- Computer hardware or devices for educational use, bought through the Marketplace at or below fair market value, one per student per year (no internet service or stand-alone software)
Read the full section in our Tennessee guide
Before you apply or buy
- Decide on the school first. An EFS only works at an EFS-registered Category I, II or III private school in Tennessee. Admission is up to each school.
- Apply when the window opens. Awards go by priority category, then in the order applications arrive. Priority information can't be added after you submit, and a resubmitted incomplete application loses its original timestamp.
- Income documents matter. To claim Priority 2 or 3, upload the required pages of your federal tax return (Form 1040) with the application. Starting with the 2027–28 cycle, income limits also apply to Priority 4.
- The Marketplace has deadlines. For 2026–27, technology and uniform orders close April 30, 2027 and all other orders close June 25, 2027. Confirm receipt of deliveries in the portal.
- An EFS isn't taxable income, and no 1099 is issued.
- Thinking about the IEA? Make sure your child's IEP is active and lists a qualifying disability before the window closes. Get TDOE pre-approval for any tutor or therapist before services begin.
- Amounts, dates and rules change. Confirm anything important on TDOE's EFS, ESA and IEA pages.
Read the full section in our Tennessee guide
Other Tennessee programs: HOPE, dual enrollment and sports
HOPE Scholarship for homeschool graduates: Tennessee's lottery-funded HOPE Scholarship pays up to