The short answer
Tuition must come first at a registered private school. Only remaining funds can be used for approved curriculum, tutoring, academic programs, transportation, therapies, tests, credentials, and limited technology.
Before you shop
Know which program you have
Education Freedom Scholarship (EFS)
Official site ↗- Type
- Private-school-first scholarship account
- Administrator
- Tennessee Department of Education
- Platform
- Program marketplace
- Award
- Award amount is set annually.
- Homeschool access
- No as a standalone homeschool account; the student must enroll at a registered private school.
- How purchases work
- Tuition and mandatory fees at the registered private school are paid first. Remaining funds may cover other approved expenses.
Individualized Education Account (IEA)
Official site ↗- Type
- Disability-focused account
- Administrator
- Tennessee Department of Education
- Platform
- Program-specific
- Award
- Separate program with separate eligibility and spending rules.
- Homeschool access
- Potentially, for qualifying students with disabilities who meet IEA rules.
- How purchases work
- Use the IEA handbook, not EFS guidance.
- Standalone software and internet are not eligible under the current EFS FAQ.
- Summer and after-school programs must be academic, not childcare.
By category
What the money can buy
“Conditional” means caps, credentials, documentation, spending order, or exact-offering approval matters.
Clearly allowed1
Private school, microschool & program tuitionAllowed
EFS pays tuition and required fees at a registered private school first.
Examples: registered private school tuition, mandatory school fee.
Allowed with conditions11
Curriculum, textbooks & booksConditional
Remaining EFS funds may pay school textbooks, curriculum, and instructional materials.
Examples: textbooks, curriculum materials.
- Tuition and fees are paid first; materials must meet program rules.
Tutoring, teaching & live classesConditional
Qualifying tutoring may be paid from remaining funds.
Examples: approved tutor.
- Tuition first; tutor qualifications and provider approval apply.
Therapies & special-needs servicesConditional
Approved educational therapies may be paid from remaining funds.
Examples: approved educational therapy.
- Provider approval and remaining balance required.
Computers, technology & internetConditional
Computer hardware and technology can be purchased through the marketplace.
Examples: laptop, approved technology bundle.
- One device per year; fair-market-value rules; standalone software and internet are excluded.
Testing, assessment & exam preparationConditional
Early postsecondary exams, entrance tests, and industry credential exams are eligible from remaining funds.
Examples: college entrance exam, industry credential exam.
- Tuition first and program approval required.
College, dual enrollment & postsecondary studyConditional
Early postsecondary courses can be paid from remaining funds.
Examples: dual enrollment, early college course.
- Tuition at the registered private school is paid first.
Career, trade & life-skills educationConditional
Industry credentials and qualifying early postsecondary programs can be eligible.
Examples: industry credential, career course.
- Tuition first.
Camps, summer & after-school programsConditional
Approved summer and after-school academic programs are eligible.
Examples: summer academic program, after-school tutoring program.
- Childcare is not eligible.
TransportationConditional
Commercial transportation to and from the registered school can be eligible.
Examples: student transportation service.
- Personal mileage is not implied; use qualifying commercial transport.
School uniformsConditional
Required uniforms at the registered private school can be eligible.
Examples: required school uniform.
- Tuition first; school and item rules apply.
Supplies, equipment & educational kitsConditional
Required instructional materials may be eligible after tuition.
Examples: required class materials.
- General homeschool supplies are not automatically covered.
Explicitly not allowed1
Online learning, software & subscriptionsNot allowed
Standalone software and internet are not eligible under EFS.
- Software may be eligible only when bundled with approved hardware under program rules.
Not clear in public guidance4
Art, music & creative learningNeeds confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
- Do not treat a plausible educational use as approval.
Sports, physical education & movementNeeds confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
- Do not treat a plausible educational use as approval.
Planning, portfolios & recordkeepingNeeds confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
- Do not treat a plausible educational use as approval.
Field trips, museums & educational membershipsNeeds confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
- Do not treat a plausible educational use as approval.
At checkout
Rules worth remembering
- 01
Do not market EFS as an open homeschool ESA.
- 02
Separate EFS and IEA guidance; they serve different students and have different rules.
- 03
Under EFS, tuition and required private-school fees come before every other category.
Product evidence
Products connected to Tennessee
These are provider-level signals, not blanket permission for every package or SKU.
Claims made by vendors
Useful leads, but not official state confirmation.
Evidence trail
Official sources used
All rules on this page were checked September 1, 2026.