My Learning Source New Hampshire › Homeschooling in New Hampshire › New Hampshire Education Freedom Accounts (EFA) — A Guide for Homeschool Families

New Hampshire Education Freedom Accounts (EFA) — A Guide for Homeschool Families

Education Freedom Accounts (EFAs) are New Hampshire's education savings accounts, created in 2021 under RSA 194-F. The state moves a child's per-pupil adequacy grant, plus any differentiated aid the child qualifies for, into an account that a parent spends on approved education costs: tuition, tutoring, curriculum, online courses, technology, therapies and enrichment classes. The program is run by Children's Scholarship Fund New Hampshire (CSF), with ClassWallet as the payment platform. Since June 2025 (SB 295) there has been no income limit, so any New Hampshire child who could enroll in a public school can apply, as long as they aren't enrolled full-time in their district school or a public charter school. Enrollment is capped, though. The 12,500 seats for 2026–27 were filled by August 2026, and families outside the priority groups (current EFA students, their siblings, children with disabilities and households at or below 350% of the federal poverty level) go on a waitlist. One thing to know before you apply: a child in the EFA program is legally an EFA student, not a home-educated student. The family's home education program under RSA 193-A ends, and the family follows EFA rules instead, including a yearly test or portfolio evaluation.

How Education Freedom Accounts work for homeschool families

An EFA is a student account, not a family account. The commissioner of education transfers the child's per-pupil adequacy grant and any differentiated aid to CSF, which deposits it in the child's ClassWallet account in four installments a year: 20% in September, 20% in November, 30% in January and 30% in April (RSA 194-F:2, I; Ed 804.03). Money can't be shared between siblings, and parents can't add their own money to the account, though they can pay out of pocket for anything the account doesn't cover (RSA 194-F:2, V). Unused money rolls over from quarter to quarter and year to year until the child leaves the program or graduates from high school, then goes back to the Education Trust Fund (RSA 194-F:2, VII). The law lets the scholarship organization keep up to 10% a year to run the program (RSA 194-F:4, V).

Differentiated aid adds money for three things. A household at or below 185% of the federal poverty line can send a 1040 tax return, a SNAP or TANF letter, or a Social Security or VA benefit letter with IRS verification of non-filing. An English learner qualifies with a score below 4.5 on the English proficiency assessment taken at a public school. A student with a disability needs an IEP or ISP from a public school district at any point, CSF's Medical Certification of Disability form, or equivalent documentation from a licensed medical professional. Under Ed 804.01, a special education evaluation can be done free by your resident district or paid for with EFA funds.

The legal change for homeschoolers: since July 1, 2026, RSA 193-A says a "home educated student" does not include a student in the EFA program, and a home education program ends when the child enrolls in the EFA program (RSA 193-A:1, IV and 193-A:4, VII). The signed EFA agreement satisfies the compulsory attendance law (RSA 194-F:3, IV), and CSF reports the child to the Department of Education as an EFA participant. You no longer report to a former participating agency for home education. If your child takes classes or activities at the local public school under RSA 193:1-c, you must tell the resident district that the child is now in the EFA program (RSA 194-F:2, IX).

What you agree to: to teach (or choose a provider to teach) the core knowledge domains — science, mathematics, language, government, history, health, reading, writing, spelling, the history of the New Hampshire and U.S. constitutions, and an exposure to and appreciation of art and music. You also agree not to enroll the child full-time in the resident district school (and, under CSF's agreement, not full-time in a public charter school), to spend only on qualifying expenses, to submit receipts, and to follow program rules (RSA 194-F:3, III(d)). A child with a disability placed in a private school while using an EFA is a parental placement under IDEA and has no individual right to a free appropriate public education there (Ed 805.01).

The yearly Record of Educational Attainment: each year, before CSF will keep funding a returning student, you upload one of three records by July 15 (RSA 194-F:3, III(d)(3); CSF Parent Handbook). (1) Results of a nationally standardized, norm-referenced achievement test, such as the California Achievement Test, NWEA MAP, CLT, ERB Milestone or CTP, Iowa, PSAT, SAT, Stanford or TerraNova, with math and ELA or reading scores. (2) New Hampshire's statewide assessment. (3) A signed letter from a teacher who evaluated the child's portfolio of work from the current school year. The evaluator must be a certified teacher or a teacher currently teaching in a nonpublic school, chosen by you. A parent can't evaluate their own child, even if certified. The letter gives the teacher's name and address with proof of certification (or the nonpublic school's name and address), the evaluation dates, a description of the work reviewed, a summary ending with a statement that the child has or has not made educational progress, and the teacher's signature. Families of full-time students at an out-of-district public school or a nonpublic school can use a report card instead. If the record isn't in by July 15, CSF releases no more funds until it is.

Applying for 2027–28 (and joining mid-year)

Apply on CSF's ScholaVia portal (nhefa.scholarshipfund.org), one application per family. Applications are rolling. Under the 2026–27 rules, an application that is complete and verified by July 15 gets a full-year grant, and families can apply through February for a prorated grant for the current year. CSF counts a student as eligible from the date it confirms the application is complete and verified, and receipts or invoices dated before that day can't be paid with EFA funds. By rule, CSF must confirm a complete application within 30 days and flag an incomplete one within 15 days (Ed 805.02). As of October 27, 2026, CSF had not posted dates for 2027–28, and its EFA page still described the 2026–27 cycle.

The enrollment cap: the law set 10,000 seats for 2025–26 and raises the cap by 25% when the prior year's enrollment tops 90% of the cap (RSA 194-F:3, I-a). It reached 12,500 for 2026–27, and on August 13, 2026 CSF reported 13,443 eligible students, with all 12,500 seats filled and 943 on the waitlist. CSF's 2026–27 Parent Handbook says the cap will be 15,625 for 2027–28. Renewing students get reserved seats (RSA 194-F:3, I-b). A 2026 bill on the enrollment cap (HB 1834) died on the table. The cap provisions are set to be repealed only if the program stays under its cap for two school years in a row (SB 295, 2025).

Priority groups are never capped and can enroll any time of year: (1) current EFA students, (2) their siblings in the same household, (3) a child with a disability as defined in RSA 186-C:2 — CSF says this means a child identified and evaluated by a school district and found eligible for special education — and (4) a household at or below 350% of the federal poverty guidelines. To claim the income priority, send a current federal 1040, a SNAP or TANF letter, or a Social Security or VA benefit letter with IRS verification of non-filing. There is no appeal of priority status, but a student who doesn't qualify for priority can still enroll through the standard process if a seat is open. CSF encourages non-priority families to apply anyway and join the waitlist.

What to have ready: proof of New Hampshire residency (a P.O. box isn't accepted), proof of the child's age, and any documents for differentiated aid or priority status. Renewing families also need the Record of Educational Attainment. If CSF finds you ineligible, you can ask it to reconsider (email csfnh@scholarshipfund.org with the subject "Appeal for Reconsideration"), appeal by mail within 30 days to the Parent and Education Service Provider Advisory Commission, or appeal to the State Board of Education under Ed 200.

What the money can pay for

RSA 194-F:2, II lists the qualifying expenses, and CSF's 2026–27 Parent Handbook explains what it approves. Purchases must support the core knowledge domains and be for the named student. Here are the categories that matter most to families teaching at home:

• Textbooks, curriculum and instructional materials, including workbooks, e-books, educational videos, school supplies, and musical instruments for music study. Athletic equipment is capped at $500 per item.
• Tutoring by a certified or accredited individual or a tutoring facility in the core subjects. Every tutor or instructor who works with your child must be an EFA-approved provider, even if you pay and ask for reimbursement.
• Non-public online learning programs (CSF's examples include Acellus Academy, Outschool, Penn Foster High School, Power Homeschool and Time4Learning) and educational software and apps
• Education programs: summer programs, co-op and microschool classes, and specialized classes in science, technology, the arts, health, athletics and physical education. CSF's examples include music lessons, martial arts, swimming, skiing, robotics and coding, theater, dance, debate and team sports.
• One laptop or desktop computer every three years (up to $3,600), tablets (up to
  ,600 each), and accessories such as monitors, printers, headsets and webcams (up to $800 each). A hotspot for the student's own internet use is allowed; household internet and cell phones are not.
• Educational services and therapies, including occupational, behavioral, physical, speech-language and audiology therapy from a certified or accredited provider
• Fees for nationally standardized tests, AP and college-admission exams, portfolio evaluations, and prep courses for those exams
• Classes, programs and services from a public school, chartered public school, public academy or independent school, including part-time classes at your resident district school
• Career and technical school tuition and fees, and college courses taken for dual credit while in high school (not after graduation)
• Private school tuition and fees, school uniforms required by a school's policy, and a fee-for-service bus to and from a provider (not Uber, Lyft or other travel)
• Individual admission to educational sites such as science, history or art museums, with a note explaining how it supports your child's learning

Before you buy

• Use ClassWallet. The fastest routes are the ClassWallet Marketplace (Amazon and other retailers) and Direct Pay to an approved provider. Reimbursement is allowed but slower, and handwritten receipts are never accepted. Every order sits in a CSF approval queue, and one ineligible item gets the whole order rejected.
• Nothing before your eligibility date. Purchases dated before the day CSF verified your application can't be paid with EFA funds.
• Check the invoice. A provider's invoice must show the provider's name, the student's name, a description CSF can understand, the invoice or service dates, and the amount due per student, not per family.
• Not covered (CSF's list isn't exhaustive): paying a parent, guardian or immediate family member to teach their own child; family or group memberships; streaming services; toys, LEGO and video games; furniture; food and kitchenware; clothing that isn't a required uniform; recreational gear; live animals and farm or homesteading supplies; trips, travel and rideshares; amusement parks, concerts and theater tickets; and preschool.
• Refunds go back to the account. Providers must return any refund or overpayment to the student's EFA within 30 days. Money is never refunded, rebated or shared with a parent (RSA 194-F:2, IV).
• Leaving the program. If your child enrolls full-time in your district school or a public charter school (including VLACS), or you move out of state, exit the student in ScholaVia right away. Otherwise you are liable for funds the child wasn't entitled to.
• Questions about whether something is allowed go to nhapprovals@scholarshipfund.org. ClassWallet support is 877-969-5536 or help@classwallet.com. Rules and amounts change, so check CSF's current Parent Handbook before a big purchase.

For vendors: becoming an EFA education service provider

New Hampshire calls approved sellers education service providers: "a person or organization that receives payments from education freedom accounts to provide educational goods and services to EFA students" (RSA 194-F:1, V). CSF's provider types are schools and education programs (including virtual programs, learning centers, and summer or specialized programs), therapy providers, tutors, and retailers of curriculum, supplies and equipment. CSF approves providers on its own, at a parent's request, or when a provider applies, and its approval counts statewide (RSA 194-F:6; Ed 803.02). Applications are accepted year-round, and there is no cost to register.

Who must register: every provider that gives service or instruction directly to students, even when the family will only use reimbursement. General retailers (CSF's example is Target) don't need EFA approval. What you agree to: submit the application accurately and in full; never refund, rebate or share EFA funds with a parent or student; return refunds and overpayments to the student's EFA within 30 days; follow anti-discrimination and background check laws; and never ask for or use a family's EFA login (RSA 194-F:6; Provider Handbook).

How to apply: (1) complete CSF's Education Provider Sign-up form and upload your credentials, such as licenses, a résumé, teaching certifications, work history and degrees or certificates, plus documentation of how you keep students safe, such as your background check policy. CSF makes the safety documentation public so parents can review it, and it offers a sample background check policy. (2) Once CSF approves you, ClassWallet emails you a link to set up an account and verify your bank account so families can pay you through Direct Pay. You don't have to join ClassWallet, but families then have to pay you themselves and seek reimbursement. Approved providers can also ask ClassWallet to be added to its Marketplace, with CSF's approval. If CSF denies an application, it explains why and you can fix it and reapply, appeal to CSF at nhapprovals@scholarshipfund.org, then appeal by mail within 30 days to the Parent and Education Service Provider Advisory Commission, or appeal to the Department of Education under Ed 200.

Rules that protect your standing: invoice each student separately and describe what you provided. The law says CSF can't discriminate against a provider for its religious character or mission-based policies, and you don't have to change your creed, admissions policy or curriculum to take EFA payments (RSA 194-F:4, XVII and 194-F:7). CSF can bar a provider that intentionally and substantially misrepresents information, doesn't refund overpayments on time, or routinely fails to deliver what it promised, and it can require a surety bond from providers receiving more than