What IEA funds can — and can't — buy
The allowable-expense list is the heart of the program. It's generous by school-choice standards, and it's specifically written to support a family assembling an education rather than just paying one school's tuition bill.
Reviewed September 2026 against Tennessee Department of Education guidance for the 2026-27 school year. IEA rules, amounts, and deadlines are set annually — confirm current details in the official IEA handbook before you act on them.
Allowable
- Tuition and fees at a participating non-public school
- Textbooks required by a participating school
- Individualized instruction and curriculum, including home school curriculum
- Tutoring services from an individual or organization
- Services from a licensed or accredited practitioner — occupational, physical, speech-language, or behavioral therapy
- Fees for nationally recognized norm-referenced tests, AP exams, and college entrance exams
- Contracted classes or services purchased from a public school or district
- Computer hardware and software required by the student's education plan
- Transportation to and from an approved provider or participating school, within program limits
- Fees charged for managing the IEA account
Not allowable
- Cash withdrawals or general personal spending
- Tuition at a school that is not an approved participating school
- Electronics or devices with no documented educational purpose
- Clothing, food, and household goods
- Recreational activities and outings not tied to the education plan
- Real estate, home renovations, or capital improvements
- Transportation unrelated to approved educational services
Asking about one specific purchase?
We answer the most common ones individually — curriculum, tuition, tutoring, speech and behavioral therapy, laptops, online classes, co-op fees, testing, transportation, and more.
- Homeschool curriculum
- Private school tuition
- Tutoring
- Speech therapy
- Occupational & physical therapy
- ABA & behavioral therapy
Building a plan out of these categories
Most IEA families end up with a mix rather than a single line item. A common shape: curriculum and materials for the core academic year at home, a weekly tutor or tutorial program for the subjects a parent doesn't want to teach, and licensed therapy — speech, occupational, behavioral — that used to be delivered by the district.
A second common shape is partial enrollment: tuition at a participating non-public school for part of the load, plus contracted classes purchased directly from the local public school district, which is explicitly allowable and frequently overlooked.
Receipts, reporting, and audits
- Document every purchase. Expense documentation is submitted through the IEA portal, on the reporting schedule the program sets.
- Keep provider paperwork. Licenses, invoices, and enrollment agreements matter as much as the receipt itself when a therapy or tutoring expense is reviewed.
- Expect monitoring. The department reviews accounts for compliance and can audit them.
- Ask first on gray areas. A written answer from the program before purchase is worth more than an argument afterward.
Spending questions
- Can IEA funds pay for homeschool curriculum?
- Yes. Individualized instruction and curriculum is an allowable category, which is what makes the IEA usable by families educating at home — unlike the Education Freedom Scholarship.
- Can I pay a co-op or tutor with IEA funds?
- Tutoring services and individualized instruction are allowable, but the provider has to be able to invoice properly and give you documentation you can submit. Ask before you enroll; many co-ops are informal and cannot produce what the program requires.
- Do I have to submit receipts?
- Yes. Account holders submit expense documentation through the IEA portal on the program's reporting schedule, and accounts are subject to monitoring and audit.
- What happens if I spend on something that isn't approved?
- The state can require repayment and can suspend or terminate the account. Serious or repeated misuse can be referred for fraud investigation. When a purchase is ambiguous, ask the program before you buy rather than after.
Find providers in Tennessee
Tutors, therapists, and schools listed in this directory are a starting point. Confirm with each provider that they can invoice or receipt an IEA purchase before you commit.
Keep reading
- Who qualifies for an IEAQualifying disability categories, the active IEP requirement, the prior-year public school rule, and its exceptions.
- How much the award is worthHow the amount is calculated from state and local per-pupil funding, how it's disbursed, and what happens to unused funds.
- How to apply for an IEAThe application sequence, required documents, the IEA portal, deadlines, renewal, and what to do if you're denied.
- IEA vs. the Education Freedom ScholarshipTwo very different Tennessee programs, side by side — and a plain decision guide for which one fits your family.