What can Arkansas EFA funds be used for?

Allowed categories, spending caps and common rejections for the Education Freedom Accounts (EFA), taken from official program sources.

Checked against official sources on October 21, 2026. Official program site →

Short answer

Arkansas EFA approved expenses, 2026-27

Arkansas EFA funds cover "ordinary and necessary" expenses that directly support the student's education: private or microschool tuition and fees, curriculum, tutoring, therapies, test fees, educational software and technology, instruments, and co-curricular classes. Transportation and the extracurricular/PE/field-trip category are each capped at 25% of the annual award. Private school families pay tuition first.

Allowed Arkansas EFA expense categories

CategoryWhat it covers
Tuition and feesPrivate school tuition and required fees; microschool tuition with approved providers. Required school uniforms.
Curriculum and suppliesCurriculum, textbooks and general school supplies.
Tutoring and classesTutoring and academic classes, educational software, apps and online courses, and dual enrollment during high school.
TherapiesTherapies from approved providers.
Tests and competitionsStandardized test fees (AP, ACT, SAT, CLEP) and academic competition fees.
Co-curricular coursesMusic, art, dance, coding, languages and career-technical classes; musical instruments.
TechnologyTechnology needed for the curriculum, within annual technology limits.
Transportation and enrichmentTransportation to approved providers; extracurriculars, PE, in-state field trips and educational memberships such as zoos and museums.

Caps and limits

Not allowed

Source: Arkansas Department of Education: EFA Family Handbook 2026-27 (as of October 21, 2026)

Not sure about a specific purchase?

Run it through the free ESA expense checker. It points you to the Arkansas rule it relies on so you can confirm before you spend.

Check an expense

How to pay for an approved expense

Payment requests

A school or provider sends a request in ClassWallet; the parent accepts it and picks a category, then the Department reviews it.

Direct pay (Pay Vendor)

The parent uploads an itemized invoice from an approved vendor under "Pay Vendor"; the Department reviews it.

ClassWallet Marketplace

Shop participating vendors inside ClassWallet. Every order is reviewed; being listed does not make an item eligible.

Reimbursement

Link a bank account and upload an itemized receipt with proof of payment. Allowed, but the Department notes it carries more audit risk than direct pay.

Source: Arkansas Department of Education: EFA Family Handbook 2026-27 (as of October 21, 2026)

Arkansas EFA expenses FAQ

Can homeschoolers use the Arkansas EFA?

Yes. File a Notice of Intent each year and use the funds for curriculum, tutoring, classes and therapies. Students in grades K-10 take an approved annual test.

Can I get reimbursed for EFA purchases?

Yes, by uploading an itemized receipt with proof of payment in ClassWallet. The Department prefers Marketplace or direct pay because reimbursements face more audit scrutiny.

Are there spending limits on the Arkansas EFA?

Transportation and the extracurricular/PE/field-trip category are each capped at 25% of the annual award, and technology has annual limits.

Can the EFA pay a tutor?

Yes, tutoring and academic classes are allowed. The easiest route is for the tutor to become an approved provider so they can send a payment request or invoice through ClassWallet.

This summarizes official guidance and is not a ruling on any specific purchase; the program decides each request. Questions about your own account: Arkansas Department of Education EFA office. GetESAPaid is not affiliated with the program. Maintained by the GetESAPaid Research Desk.