You have ESA funds, you are ready to shop, and then you wonder: wait, can I actually buy this?

We hear this question from moms constantly. ESA programs are generous, but they do have guardrails. Knowing what is covered before you buy saves you from headaches (and possibly having to pay back funds).

Here is a practical breakdown of what most ESA programs cover for homeschool curriculum.

Core Academic Subjects: Almost Always Covered

The good news is that the subjects you most need curriculum for are the ones ESA programs most reliably cover.

• Language Arts and English (reading, writing, grammar, spelling)
• Math (all levels from basic arithmetic through algebra)
• Science (general science, biology, physical science)
• Social Studies and History
• Foreign Language (in most states)

A complete, structured curriculum that covers these subjects is the best use of your ESA dollars. Our K-8 bundles at A to Z for Moms cover all the core subjects in one purchase, which makes your ESA spending clean and straightforward.

Supplemental Subjects: Varies by State

Some states cover arts, music, PE, and electives. Others limit spending to core academics. Common supplemental subjects and their typical coverage:

• Art and Music: Often covered when framed as structured curriculum
• Physical Education: Sometimes covered, especially with documented curriculum
• Bible and Religious Instruction: Varies widely by state; some specifically exclude it
• Life Skills and Home Economics: Covered in some states when tied to academic goals
• Vocational and Technical Subjects: Often covered, especially at middle/high school level

Tutoring and Educational Services

Most ESA programs also cover:

• One-on-one tutoring from a qualified tutor
• Online learning platforms and courses
• Educational software and apps
• Standardized testing and evaluation fees
• Educational therapies (reading specialists, speech therapy, OT) for qualifying students

What Is Usually NOT Covered

Even generous ESA programs typically exclude:

• Non-educational supplies like furniture, backpacks, or clothing
• Purely recreational activities with no documented educational component
• Religious instruction in states that specifically exclude it
• Items you purchased before your ESA account was approved
• Curriculum or programs not on the state’s approved vendor list (in some states)

When in doubt, check your state’s approved expense list before purchasing. Every state publishes guidelines, and your ESA program administrator is there to answer questions.

How to Frame Purchases to Maximize Coverage

Here is a practical tip: keep clear records of what each purchase is and why it qualifies as an educational expense.

For example, buying a cooking kit sounds recreational. But if you are using it as part of a documented home economics curriculum that covers measurement (math), nutrition (science), and following instructions (reading comprehension), it may qualify.

Documentation is your best friend with ESA spending.

Frequently Asked Questions

Can I use ESA funds for curriculum I download as a PDF?

In most states, yes. Digital and downloadable curriculum qualifies as educational materials. Check your state’s specific guidelines to confirm.

Can I buy curriculum for multiple children with one ESA purchase?

Each child has their own ESA account, so technically you would need to allocate the purchase to the specific child it is for. Our downloadable curriculum can often be used for multiple children in the same family.

What if I am unsure whether a subject qualifies?

Contact your ESA program administrator directly and ask before purchasing. It is much easier to get clarification ahead of time than to deal with a disallowed expense after the fact.

Make Your ESA Work Harder

A complete, subject-covering curriculum is the most efficient use of ESA funds. Our bundles at A to Z for Moms are built exactly for this.

Visit our ESA page to learn more, or browse our full catalog to see what your ESA funds could cover this year.