Homeschool reimbursement and benefits in Indiana
3 statewide programs in Indiana offer education services or help with specific costs. Eligibility and deadlines differ; check the program for your child's age and enrollment route.
Indiana Unreimbursed Education Expenses Deduction
Indiana lets you deduct $1,000 from taxable income for each eligible dependent with unreimbursed homeschool education expenses. Claim it on your annual state return; it is a deduction, so your tax savings are smaller than $1,000.
Eligibility and program rules
Claims an eligible dependent
Your child must meet the dependent-child definition, including eligibility for free Indiana education in grades K-12.
Uses an Indiana nonpublic program
The education program must satisfy compulsory-attendance rules; publicly enrolled children receiving instruction at home are excluded.
Pays unreimbursed education costs
Eligible costs include curriculum, software, textbooks, workbooks, school supplies, and written academic tutoring materials.
Can a laptop count?
No. The bulletin excludes personal computers from eligible school supplies.
Can public online school qualify as homeschooling?
No. The bulletin excludes home instruction for a child enrolled in a school corporation or charter school.
What it is worth
Examples apply the statutory $1,000 per-child deduction.
- One child
- $1,000
- Two children
- $2,000
- Three children
- $3,000
These amounts reduce taxable income; they are not refund amounts.
From applying to keeping it
- During calendar year 2026
Keep expense records
Track unreimbursed qualifying education purchases for each dependent.
- When filing the 2026 return
Claim the deduction
Follow Indiana’s instructions for that year’s return.
- Each tax year
Count eligible children
The deduction equals $1,000 times the number of qualifying children; spouses cannot duplicate it.
What it pays for
Covered
- Curriculum and workbooks
- Instructional software
- Textbooks and supplies
- Written academic tutoring materials
Not covered
- Personal computers
- Reimbursed expenses
- Public or charter-school instruction delivered at home
Who to contact
Ask about the deduction or a qualifying expense.
taxpolicy@dor.in.gov Deduction bulletin
Indiana parentally placed homeschool special-education services
Your homeschooled child with a disability can receive a public-agency evaluation and services described in a service plan, without a fixed cash award. Contact the agency serving your homeschool now; eligibility and the services it makes available determine what your child receives.
Eligibility and program rules
Has a suspected or identified disability
The public agency must locate, identify, and evaluate students with disabilities in homeschools within its boundaries.
Receives an eligibility determination
The case conference committee determines special-education eligibility and develops a service plan for eligible services.
Uses the service-plan route
Parentally placed homeschool services can differ from a public-school IEP. Give written consent before initial services.
Can transportation be covered?
Yes, when needed for the approved services. Parent transport under a written agency agreement is reimbursed at no less than the agency employee mileage rate.
What if we disagree with the decision?
Use the procedures for the issue in dispute. Due process applies to child find, evaluation, or eligibility; complaints address other nonpublic-service requirements.
From applying to keeping it
- During the 2026-27 school year
Request an evaluation
Contact the public agency serving your homeschool; there is no annual scholarship application window.
- After evaluation
Meet with the committee
Discuss eligibility and available services.
- On the plan’s start date
Begin services
The written plan states the start, frequency, location, and duration.
- At least annually
Review the plan
The committee reviews and revises the service plan for students receiving services.
What it pays for
Covered
- Disability evaluations
- Service-plan special education
- Related services and supports
- Necessary approved service transportation
Not covered
- General homeschool spending account
- Automatic full public-school IEP service package
- Ordinary homeschool mileage
Who to contact
Ask its special education office for an evaluation and the parentally placed nonpublic service process.
Indiana Education Scholarship Account
Indiana ESA offers restricted education funding of up to $20,000 annually for an eligible student with a disability and up to $8,000 for an eligible sibling. The 2026-27 application window closed September 1, 2026; the next window has not been announced on IDOE’s program page.
Eligibility and program rules
Meets the disability or sibling route
The statewide program serves eligible students with disabilities and their eligible siblings.
Completes program enrollment
Use Access Indiana for the application and follow ESA participation requirements.
Uses approved providers
ClassWallet purchases and reimbursements require eligible categories and documentation; full-time online schools are excluded.
Does every student receive the maximum?
No. Disability funding and the applicable school-based calculation affect the award.
Can a subscription qualify?
Yes. IDOE says subscriptions qualify if sold by approved vendors in the ClassWallet marketplace.
Can we request reimbursement?
Yes. IDOE allows documented reimbursement under its Direct Pay rules.
Can all unused funds roll over?
No. The 2026-27 FAQ limits new-year rollover to $1,000, plus eligible prior rollover.
What it is worth
IDOE lists program caps; individual awards vary.
- Student with a qualifying disability
- Up to $20,000
- Eligible sibling
- Up to $8,000
Use IDOE’s school-based and disability funding information for your child’s actual calculation.
From applying to keeping it
- March 1 to September 1, 2026
Apply for 2026-27
The priority window ran through April 15.
- After eligibility and enrollment
Complete the service plan
Update the ESA service plan at renewal or when services change.
- August, October, December, and February
Receive installments
IDOE lists these four funding months for 2026-27.
- During the funded year
Submit eligible invoices
Purchases and reimbursements are processed through ClassWallet.
- Beginning July 2027
Carry forward limited funds
Up to $1,000 from 2026-27 may roll over in addition to eligible prior-year rollover.
What it pays for
Covered
- Approved education programs
- Eligible therapies and services
- Eligible tuition and fees
- Approved instructional subscriptions
Not covered
- Full-time online schools
- Unapproved vendors
- Unrestricted parent withdrawals
Who to contact
Ask about eligibility, the next window, or approved purchases.
ESA@doe.in.gov 317-232-0723 Indiana ESA information
Local help in Indiana
The local programs we have checked across the state cover college and dual credit, transportation, school services, library resources, museums and arts, recreation, other services, and sports and activities. Each local program sets its own rules for who qualifies. Search your ZIP code to see the ones that serve your address.
The state's homeschool rules
No state registration or homeschool number is required. On withdrawal, notify the school in writing. For a high-school student, a parent or guardian must also sign the Withdrawal to Non-Accredited Non-public School Located in Indiana form.
- Subjects: Provide 180 days of instruction and instruction equivalent to public schools; state law does not define equivalency, and public-school curriculum rules do not apply.
- Testing: Indiana does not require standardized testing for homeschoolers.
- Records: Indiana requires you to keep attendance records.
- Teachers: Indiana does not require a teaching certificate or degree to homeschool your own child.
Read the Indiana homeschooling guide
Questions parents ask
- Can we claim the Indiana education deduction for more than one child?
- Yes. Multiply $1,000 by the number of eligible dependents with qualifying expenses.
- Can both spouses claim the education deduction for the same children?
- No. A husband and wife receive only one deduction under this provision.
- Can we request a special education evaluation now?
- Yes. Contact the responsible public agency to request an evaluation.
- Is an Indiana service plan the same as an IEP?
- No. The rules allow a different amount of services for parentally placed nonpublic students.
- Is the Indiana ESA a universal homeschool stipend?
- No. It serves eligible students with disabilities and their siblings under ESA participation rules.
- Can we still apply for the 2026-27 Indiana ESA?
- No. The published window ended September 1, 2026.
- Can I use these benefits to pay for TheHomeschoolingCompany?
- Only if Indiana Education Scholarship Account accepts it as an eligible expense, so ask before you buy. We are not an approved vendor for it. Before you claim Indiana Unreimbursed Education Expenses Deduction, check that a curriculum subscription qualifies, and keep the receipts.
Put eligible funds toward the teaching
Choose a curriculum that teaches the courses and grades the work. Check your program’s purchasing rules before using funds to pay for it.
$149/month per child after the trial.
Sources (8)
- Indiana Department of Revenue Information Bulletin 107
- Indiana State Board of Education special education rules
- Indiana Department of Education 2026-27 ESA
- 2026-27 ESA FAQ
- Estimated school-based awards
- Disability funding levels
- Indiana tax and funding rules
- Indiana Department of Education: Homeschool Help Sheet