Short answer
Iowa ESA approved expenses, 2026-27
Iowa ESA money pays tuition and required fees at an Iowa accredited nonpublic school first. Whatever is left after each semester's tuition and fees can be spent only in the Odyssey Marketplace, on items such as textbooks, curriculum, computers, instruments, tutoring and educational therapies.
Allowed Iowa ESA expense categories
| Category | What it covers |
|---|---|
| Tuition and fees | At the Iowa accredited nonpublic school the student attends full time. Paid first, each semester. |
| Textbooks and curriculum | Textbooks, curriculum fees and other course materials (for example chemistry goggles or a photography camera). |
| Software and computers | Microsoft Office and Adobe are pre-approved; other software needs verification. Laptops, desktops and tablets. |
| Educational therapies | Tutoring, occupational, speech and behavioral therapy, reading specialists and cognitive skills training, from credentialed providers. |
| Disability materials and services | Materials and services for students with disabilities, verified by the provider. Sensory items. |
| Instruments | Musical instruments. |
| Tests | Standardized, AP, postsecondary admission and credentialing test fees. |
| Vocational and life skills | Vocational and life skills education from credentialed providers. |
Caps and limits
- Tuition and fees must be paid before any other spending for that semester.
- Therapy, cognitive-skills and vocational providers must be credentialed by the Iowa Board of Educational Examiners or another state-approved entity.
- Purchases from vendors who are family members are ineligible.
Not allowed
- Clothing, uniforms, backpacks and bags
- Printers and other computer accessories
- Phones, smartwatches and video games
- Art supplies, writing utensils and personal office supplies
- Household items, furniture, cleaning supplies, food
- Transportation
- Childcare (including before and after school), camps and preschool
- Non-school classes and educational subscription boxes
- Out-of-state schools and another child's costs
Source: Iowa Department of Education: Eligible and Ineligible Expenses (as of October 21, 2026)
Not sure about a specific purchase?
Run it through the free ESA expense checker. It points you to the Iowa rule it relies on so you can confirm before you spend.
Check an expenseHow to pay for an approved expense
Tuition through Odyssey
The school bills tuition and fees in the Odyssey portal and the parent confirms payment there.
Odyssey Marketplace
All other purchases happen only in the Marketplace, which opens for the semester once tuition and fees are paid.
No reimbursement
Purchases made outside the Odyssey Marketplace are ineligible and are not reimbursed.
Source: Iowa Department of Education: Eligible and Ineligible Expenses (as of October 21, 2026)
Iowa ESA expenses FAQ
Can I use the Iowa ESA for homeschooling?
No. The student must be enrolled full time at an Iowa accredited nonpublic school.
Can the Iowa ESA pay for tutoring?
Yes, once tuition and fees are paid, tutoring from a credentialed provider can be bought through the Odyssey Marketplace.
Can I be reimbursed for things I buy myself?
No. Purchases outside the Odyssey Marketplace are ineligible and are not reimbursed.
Can the Iowa ESA buy a laptop?
Yes. Laptops, desktops and tablets are eligible through the Marketplace after tuition and fees are paid. Printers and other accessories are not.
This summarizes official guidance and is not a ruling on any specific purchase; the program decides each request. Questions about your own account: Iowa Department of Education ESA contacts. GetESAPaid is not affiliated with the program. Maintained by the GetESAPaid Research Desk.