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,000 Deduction and College Aid

Indiana Homeschool Options — Homeschool Law, INESA, the
,000 Deduction and College Aid

Indiana has one of the lightest homeschool laws in the country. A homeschool is a non-public, non-accredited school: you provide 180 days of instruction a year, keep attendance records, and teach instruction equivalent to the public schools. There is no registration requirement, no testing and no required curriculum. Indiana's big school choice programs, the Choice Scholarship (voucher) and the tax-credit SGO scholarships, pay private school tuition and can't be used to homeschool. What homeschool families can use: a

,000-per-child state income tax deduction for education expenses, the Career Scholarship Account for 10th to 12th graders in approved work-based programs, and, for a child with a disability and that child's siblings, the Indiana Education Scholarship Account (INESA). INESA lists home education as an option, but a child on an ESA is an ESA student, not a homeschooler: the child must take the statewide tests and money goes only to approved providers. Since July 1, 2026 the Indiana Department of Education (IDOE) runs INESA and the Career Scholarship Account; before that, the Treasurer of State ran them.

Homeschool statusA homeschool is a non-public, non-accredited school (IC 20-33-2-12). It is not bound by the curriculum and program requirements in Indiana's education code. The parent must provide instruction equivalent to that given in the public schools (IC 20-33-2-27, -28). The law doesn't define equivalent. Compulsory school age starts at 7 (IC 20-33-2-8), and IDOE says homeschooled students complete schooling at 18.
Notice requiredNone to the state. Reporting your homeschool's enrollment to IDOE (IC 20-33-2-21) is optional and done once. If you withdraw a child from school, tell the school, preferably in writing. For a high school student, the parent signs the Withdrawal to Non-Accredited Nonpublic School form (IC 20-33-2-28.6). Otherwise the student counts as a dropout and can lose a learner's permit or driver's license.
Days and records180 days of instruction in each academic year (July 1 to June 30). Days already spent in a public or accredited school that year count. Keep a daily attendance record (IC 20-33-2-20) and show it if the Secretary of Education or your local public school superintendent asks. There is no required form and no daily hours requirement.
TestingNone. Indiana doesn't require homeschool testing, and a homeschooled student can't take IREAD or ILEARN unless enrolled in at least one class at a public or accredited school. IDOE recommends periodic standardized achievement testing, which you can arrange privately.
Indiana tax deduction
,000 per qualifying child per tax year for unreimbursed education expenses of a homeschooled or private-school child: curricula, textbooks, workbooks, software, school supplies (not computers), tutoring materials, tuition and fees (IC 6-3-2-22). Claim it on Schedule 2 of Form IT-40 (line 8 on the 2025 form) or Schedule C of IT-40PNR. The child must be enrolled at least 180 days in the calendar year.
INESA statusOpen to K–12 students with a disability who have an Indiana IEP, service plan or choice special education plan, and to their siblings. That includes children learning at home, but they take part as ESA students, not homeschoolers, and must take the statewide assessments. For 2026–27: up to 0,000 for a student with a disability, up to $8,000 for a sibling. Applications ran March 1 to September 1, 2026.

What Indiana offers homeschool families, and what it doesn't

Indiana gives homeschool families a great deal of freedom and very little money. The law treats a homeschool as a private school that is not accredited. It asks for 180 days of instruction, attendance records and instruction equivalent to the public schools. It doesn't require registration, testing, an approved curriculum or teaching credentials, and IDOE does not review, endorse or keep records for homeschools.

The money: Indiana's two large private school programs, the Choice Scholarship (voucher) and scholarships from tax-credit Scholarship Granting Organizations (SGOs), pay tuition at participating private schools. A homeschool can't receive them. What a homeschool family can use is the

,000-per-child state income tax deduction for education expenses, and for high schoolers in grades 10 to 12, the Career Scholarship Account (CSA). The Treasurer's CSA page lists "a student who is educating at home" among eligible applicants.

Children with disabilities are the exception. The Indiana Education Scholarship Account (INESA) gives students with an IEP, service plan or choice special education plan, and their siblings, an account of up to

0,000 (or $8,000 for a sibling) for 2026–27. It can pay for tutoring, therapies, curriculum, classes and private school tuition from approved providers. Home education is one of the listed options, but a child using INESA is classified as an ESA student, not a homeschooler, and must take the statewide assessments.

What most families actually use: the homeschool law itself, curriculum and classes they choose and pay for, co-ops and support groups, the yearly tax deduction, Ivy Tech dual enrollment for older students, and, where the local public school agrees, a class or a sport there.

Homeschooling in Indiana: the basics

  • Legal status: Indiana law calls a homeschool a non-public, non-accredited school (IC 20-33-2-12). It isn't bound by the curriculum or program requirements in Titles 20 and 21 of the Indiana Code. IDOE says homebound instruction and Indiana virtual schools, including virtual charter schools, are not homeschooling, because the child is enrolled in a public or accredited program.
  • Age: compulsory attendance begins at age 7 for a child in a non-accredited nonpublic school (IC 20-33-2-8). A child going to public school must start in the school year in which the child turns 7. Kindergarten isn't mandatory. IDOE says homeschooled students complete schooling at 18. You may start homeschooling before 7.
  • 180 days: provide 180 days of instruction in each academic year, which runs July 1 to June 30. You choose the days and how long to teach each day. If your child changes schools midyear, days attended at the first school count toward the 180.
  • Attendance records: keep an accurate daily attendance record (IC 20-33-2-20). The Secretary of Education or the superintendent of the public school corporation where you live may ask for it. There is no special form. IDOE adds that, if educational neglect is ever questioned, good attendance records and documentation of ongoing work are the best answer.
  • Equivalent instruction: the compulsory attendance law (IC 20-33-2-27, -28) requires instruction equivalent to that given in the public schools. State law doesn't define equivalent, and the Indiana Academic Standards are optional for homeschools.
  • Registration: not required. You may report your homeschool's enrollment to IDOE (IC 20-33-2-21) with its online Homeschool Enrollment form. You do it once, it stays active and covers all your children, and IDOE emails a verification number. Families get no books or curriculum from it.
  • Leaving elementary or middle school: tell the school you are withdrawing your child to homeschool. A phone call can be enough, but IDOE recommends writing. Not telling the school can get the child reported as truant. State law doesn't require a withdrawal form for these grades, and the school can't require registration, proof of curriculum or anything else that blocks the withdrawal. It also can't make you homeschool a child who is behind or has been suspended or expelled.
  • Leaving high school: the principal must give you the State Board's Withdrawal to Non-Accredited Nonpublic School Located in Indiana form, which the parent signs (IC 20-33-2-28.6). It is not a registration form; it lets the high school remove the student from its graduation cohort. Attach the IDOE verification email if you have one. If you don't sign, the student is counted as a dropout and the principal may report the student to the BMV, which can refuse or revoke a learner's permit or license.
  • Testing: none required, and homeschooled students can't take statewide tests such as IREAD or ILEARN unless enrolled in at least one class at a public or accredited school. IDOE recommends periodic standardized achievement testing arranged privately.
  • Diplomas: the parent issues the diploma. Homeschool students don't get a State Board–accredited diploma, and state graduation requirements don't apply. House Enrolled Act 1348 (2025) says a diploma or credential from a non-accredited nonpublic school is legally sufficient to show the student has completed high school. State agencies, local agencies and Indiana colleges may not reject a person or treat a person differently based solely on that source. The person who runs the homeschool may sign enrollment, grade, transcript and other education documents. Students 16 and older can also take the High School Equivalency (HSE) exam through the Department of Workforce Development.
  • Returning to school: the public school corporation where you live must enroll your child. A charter school may have a waitlist, and an accredited private school applies its own admissions rules. The school decides grade placement and isn't required to accept homeschool work. In grades 9–12, schools may use a committee, end-of-course exams or achievement tests to decide what credit to give. Bring test results, attendance records and a list of curriculum used.
  • Special education: you may homeschool a child with an IEP. Under federal law (20 U.S.C. 1412(a)(10)), IDOE says homeschooled children with disabilities have the same opportunity to take part in IDEA-funded services through the public schools as children in accredited private schools. Districts must set aside a proportionate share of federal special education money for parentally placed students in nonpublic schools, including home schools, in their boundaries. Any services come through a service plan (511 IAC 7-34). Talk with your district's special education director.
  • Work permits: Indiana stopped requiring work permits for minors on July 1, 2021.

INESA: the special-needs ESA, and how it works for children learning at home

The Indiana Education Scholarship Account (INESA, IC 20-51.4) gives "tax-free scholarship funds to students who are seeking educational opportunities that are an alternative to enrollment in public schools." Under IC 20-51.4-2-4, as quoted in the program's parent agreement, an eligible student has legal settlement in Indiana and is at least 5 and under 22 (by October 1 of the school year). The student must also have a disability requiring special education and an individualized education program (IEP), a service plan under 511 IAC 7-34, or a choice special education plan under 511 IAC 7-49. Since July 1, 2024, a sibling of an eligible student with a disability can also qualify. A sibling is a child with a parent in common by blood, adoption or marriage. The law borrows the Choice Scholarship's income rule, and IDOE reports that rule was dropped for Choice starting July 1, 2026. IDOE's 2026–27 ESA award-amount document describes eligibility with no income test.

Can a home-educated child use it? Yes, as an ESA student. Nothing in the eligibility definition requires attending a school. The rule is about public schools: enrolling in a public school, online public school, K–12 digital learning school, charter school or magnet school that receives state funding "violates the INESA law" and ends the account. The Treasurer's family page lists "Home education" among INESA options, next to a participating private school, individual courses, therapists and tutors. But the program's FAQ says an ESA student who learns at home is not a homeschooler: homeschools are non-accredited nonpublic schools exempt from state testing, while "Students who are approved for an ESA must take the statewide assessment or an alternative test as outlined in the student's IEP/ISP, and must meet any program regulations approved by the state." A homeschooled child with a service plan from the local district meets the disability test, but using INESA means following ESA rules instead.

What it means in practice: the parent signs an annual agreement to spend part of the money on reading, grammar, mathematics, social studies or science, or according to the child's IEP, service plan, choice plan or Section 504 plan. The child gets a state student test number and takes the statewide assessments for the child's grade (IREAD, ILEARN, I AM, SAT, WIDA as applicable) or the assessment named in the child's plan. Families can use an ESA testing provider and pay the fee from the account. A child can't have INESA and a Choice Scholarship in the same year. Full-time online schools are excluded, though individual courses may qualify. A parent who teaches a course only to their own child can't be paid from the account for it (IC 20-51.4-5-7, -8).

Amounts for 2026–27: up to

0,000 a year for a student with a disability and up to $8,000 for a sibling. Every student gets 90% of the state per-student funding for the public school corporation where the child has legal settlement. IDOE's 2026–27 estimates range from $6,033.32 (Cloverdale) to $8,328.56 (Gary), for example $7,455.74 for Indianapolis Public Schools and $7,219.83 for Fort Wayne. A student with a disability also gets 100% of the state special education funding for the child's disability category. Siblings get only the 90% share. Up to
,000 of unused 2026–27 money can roll over starting July 2027, on top of earlier rollovers. Accounts must be renewed every year and close if not renewed within 395 days, or when the student graduates or gets a certificate of completion.

How to apply: through the ESA portal on Access Indiana. The 2026–27 application ran March 1 to September 1, 2026. A priority window to April 15 went first to students with disabilities funded the year before, then to students with disabilities and siblings, first come, first served. IDOE said the application opens March 1 "consistent with previous years," but has not yet posted 2027–28 dates. You'll need the IEP or service plan, proof of Indiana residency and a birth certificate. Questions go to IDOE at ESA@doe.in.gov or 317-232-0723.

Who runs it: the Treasurer of State ran INESA from its 2022–23 launch. Administration moved to IDOE on July 1, 2026. Applications stayed on Access Indiana and payments stayed on ClassWallet. Questions about 2025–26 invoices still go to the Treasurer (ESA@tos.in.gov).

What INESA pays for

Money is spent only with approved INESA providers and only for qualified expenses under IC 20-51.4-2-9. Funds arrive quarterly. For 2026–27 the months are August, October, December and February. Providers invoice through ClassWallet. There's no debit card. Under the Treasurer, parents couldn't be reimbursed, but IDOE's 2026–27 guidance says parent reimbursement is allowed under the program's Direct Pay rules with proper documentation. Categories marked (sibling) are also open to siblings without a disability:

  • Tuition and fees, including curricular materials, at a qualified school or other approved provider (sibling)
  • Individual classes (sibling). Full-time online schools are excluded; individual courses may qualify if approved.
  • Testing and examination services, including statewide assessments, AP and CLEP (sibling)
  • Educational services, tutoring and teaching services (sibling)
  • Medical therapies and occupational therapy. Occupational therapy may be virtual.
  • Paraprofessionals and educational aides
  • Extracurricular programs at qualified schools (sibling)
  • Training programs and camps in vocational, academic, life, independence, soft job and interpersonal skills (sibling). May be virtual.
  • Transportation services, up to $750 a school year, with a waiver possible
  • Curricular materials: books, software and digital content, plus supplementary materials such as manipulatives, STEM and STEAM kits, workbooks, educational games and school supplies (Treasurer's spending list, revised March 2024). Computers, tablets and other devices are excluded. Subscriptions count only if sold by an approved vendor in the ClassWallet Marketplace.
  • Most services must be delivered in person. The July 2025 agreement allows virtual delivery only for occupational therapy and training programs or camps.

The
,000 private school/homeschool tax deduction

Indiana's unreimbursed education expenses deduction (IC 6-3-2-22) is the one state benefit every homeschool family can use. You deduct

,000 from Indiana adjusted gross income for each dependent child you homeschool or send to a private school, if you paid education expenses for that child during the year.

Who qualifies: the child must be eligible for a free K–12 education in an Indiana school corporation and be your dependent on your federal return. The child must also be your natural or adopted child, or you must be the court-appointed guardian or custodian. The child must attend a nonpublic school, including a homeschool, that meets Indiana's compulsory attendance law. The 2025 IT-40 instructions add that no deduction is available for a child enrolled in school for less than 180 days in the calendar year. A child enrolled in a public or charter school who gets instruction at home doesn't count.

What counts: tuition, fees, computer software, textbooks, workbooks, curricula, school supplies (other than personal computers), and other written materials used primarily for academic instruction or academic tutoring. Expenses paid by a scholarship, grant or account, such as an ESA, don't count.

How to claim: enter it on Schedule 2 of Form IT-40 (line 8, Private School/Homeschool Deduction, on the 2025 form), or Schedule C of Form IT-40PNR for part-year residents and nonresidents. The deduction is

,000 times the number of qualifying children. A child can be claimed only once a year, and a husband and wife are entitled to only one deduction. Keep your receipts. See DOR Information Bulletin #107.

Choice Scholarships, SGO scholarships and the Career Scholarship Account

Choice Scholarship (voucher, IC 20-51-4): IDOE's program report says the income cap was removed in May 2025, so starting July 1, 2026 any student with legal settlement in Indiana who is at least 5 and under 22 can use it. It pays only at a participating Choice school. That must be an accredited Indiana private school that charges tuition, gives the statewide assessment and agrees to enroll the student. A homeschool can't qualify. The 2026–27 full-year award is the lesser of the school's tuition and fees or an amount based on the student's public school corporation, estimated at $6,033.32 to $8,328.56. Applications run March 1 to September 1 for a full-year award and November 1 to January 15 for a half-year award. For 2026–27, the half-year window is November 1, 2026 to January 15, 2027. The school files the application for the family.

SGO scholarships: Scholarship Granting Organizations are charities whose donors get a 50% Indiana tax credit, with a statewide cap of

8.5 million each fiscal year. The scholarships go to students age 4 to under 22 in households at or below 400% of the free or reduced-price lunch income level, toward tuition at private schools that partner with an SGO. They don't pay homeschool costs.

Career Scholarship Account (CSA, IC 20-51.4-4.5): this one is open to homeschoolers. It gives up to $5,000 for 2026–27 to students in grades 10 to 12 enrolled in an approved CSA program, such as an internship of 75 or more hours with a training plan, a modern youth apprenticeship, a registered apprenticeship or other work-based learning. Money is paid in four

,250 disbursements. The Treasurer's student page lists 10th to 12th graders at an Indiana public or private school "or a student who is educating at home," plus Indiana residency. IDOE took over the program on July 1, 2026. The 2026–27 application ran March 1 to October 1, 2026. Contact CSA@doe.in.gov. An INESA student who joins CSA uses the existing INESA account.

Federal Scholarship Tax Credit: Governor Braun opted Indiana in on January 22, 2026, and Indiana is on the IRS list of participating states for 2027 (as of October 22, 2026). Starting January 1, 2027, donors can claim a federal credit of up to

,700 for gifts to participating SGOs. The Governor's office named five Indiana SGOs planning to take part: Institute for Quality Education, Sagamore Institute Scholarship for Education Choice, The Lutheran Scholarship Granting Organization of Indiana, School Scholarship Granting Organization of Northeast Indiana, and Legacy Foundation. The release describes scholarships for children at public and private schools for expenses such as tuition, tutoring, therapies and technology. It doesn't mention homeschooling, and whether these scholarships can pay homeschool costs isn't settled. Ask the SGO before counting on it.

For vendors: taking part

Most Indiana homeschool families pay you directly. There's no state approval or list for selling to homeschoolers. Give families an itemized receipt: curriculum, textbooks, workbooks, software, supplies and tutoring materials can count toward their

,000-per-child deduction.

INESA is where approval matters. To be paid from an ESA, you apply as a provider (a "participating entity") through Access Indiana, using the Register for the ESA link on IDOE's ESA page. Providers must meet the ESA handbook standards, including licensure and a program agreement. Depending on what you do, IDOE may ask for a professional license, business registration, accreditation and a list of staff with license numbers. IDOE emails approvals to the address on your application. Current providers stay approved under existing agreements.

Who can apply: private schools ("qualified schools" are accredited, charge tuition and agree to enroll ESA students), tutors and tutoring companies, people and businesses offering a course or program, licensed therapists, testing providers, camps and training programs. Public and charter schools can also sell individual classes. Curriculum and supply vendors are approved through the ClassWallet Marketplace. Families can ask IDOE to add a provider by emailing ESA@doe.in.gov.

Getting paid: you invoice the family's account in ClassWallet after delivering the service. Only services delivered after you're approved can be paid, and invoices are reviewed before payment. Most services must be in person. Tutoring and educational services, individual classes, testing, camps and tuition are open to siblings without a disability as well.

The public list: IDOE posts an "ESA Providers 2026-2027" list with each provider's type, name, city, state, ZIP, website and contact email. That's where families look.

Career Scholarship Account programs are approved differently. Under the Treasurer, IDOE approved programs and the Commission for Higher Education approved providers. The 2026–27 provider window is closed.

Listing on My Learning Source is separate from INESA or CSA approval — you don't need one to have the other, and families find you here either way.

Other Indiana programs: dual enrollment, college aid, sports and driver's licenses

Dual enrollment at Ivy Tech: homeschooled high schoolers can take Ivy Tech classes for college credit as dual enrollment students. They apply through DualEnroll.com and pay tuition:

78.38 per credit hour, or
,577.11 per semester full-time, for Indiana residents (rates for Fall 2025 through Summer 2027), plus textbooks at
8 per credit hour through Ivy+. Some courses require a qualifying PSAT 10, SAT or ACT score, or Ivy Tech's free Knowledge Assessment. Students can work toward the 30-credit Indiana College Core, which transfers as the first year of college to Indiana's public universities and many private ones. Free dual credit is offered through high schools and career centers, so a homeschooler gets it only through a relationship with one. Most Ivy Tech campuses list a homeschool contact. Other colleges set their own rules for homeschool dual enrollment.

College aid: the 21st Century Scholars program is not open to homeschooled students. Students must enroll in 7th or 8th grade at an accredited Indiana public or private school and graduate with a Core 40 or higher diploma from an eligible high school. Learn More Indiana says students who aren't eligible for 21st Century Scholars may still get the need-based Frank O'Bannon Grant. That grant requires being a high school graduate or holding a GED, Indiana residency, full-time enrollment at an eligible Indiana college and a FAFSA by April 15. The CHE page has no separate homeschool rule, and HEA 1348 (2025) bars Indiana agencies and colleges from treating a homeschool diploma differently solely because of its source. The Mitch Daniels Early Graduation Scholarship ($4,000, one time) requires the student to have attended a publicly supported high school full time for the last two semesters, so homeschool graduates don't qualify. Its Class of 2027 application opens November 1, 2026.

Sports and activities: no Indiana law requires public schools to admit homeschoolers to classes or activities. IDOE says both are a local decision, so ask your school corporation. For IHSAA sports, rule 12-5 of the 2026–27 By-Laws lets a full-time student of a non-public, non-accredited school, which generally includes homeschools, play for the public school serving the student's home. The student must have been in the non-accredited school for the previous three years in a row and must complete any statewide exams authorized by IDOE. The homeschool must show the student meets IHSAA's academic rule (18-1), the student must be enrolled in at least one full-credit class in the member school's building, and the student, the homeschool and the public school must show IHSAA that the spirit of the eligibility rules isn't compromised. The rule doesn't require the public school to accept the student.

Driver's licenses: the BMV issues a learner's permit at 15 with a Certificate of Driver Education showing enrollment in a behind-the-wheel course, or at 16 without driver education, after a vision screening and knowledge test. The BMV's permit page lists no homeschool paperwork. The risk is at withdrawal: a high school student withdrawn without the signed Withdrawal to Non-Accredited Nonpublic School form is counted as a dropout and can be reported to the BMV, which can refuse or revoke the permit or license. IDOE says homeschooled students are generally transfer students, not dropouts, and keep their licenses. Under HEA 1348, the parent who runs the homeschool can sign any document that requires proof of enrollment or full-time status.

Official sources

My Learning Source is an independent marketplace. We are not affiliated with the Indiana Department of Education, the Indiana Treasurer of State, the Indiana Department of Revenue, the Indiana Commission for Higher Education, Ivy Tech Community College, the IHSAA, the BMV or any Indiana school corporation, and a listing here does not mean a vendor is approved by, or paid through, INESA, the Career Scholarship Account or any other state program. This guide is general information, not legal or tax advice.

As of October 2026.

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