Homeschool Tax Deductions and Credits in Arkansas
Arkansas's main help for homeschool costs is the Education Freedom Account (EFA), open to any K-12 homeschooler and worth $7,208 for 2026-27, or $8,011 for a Succeed Scholarship student.
How the Education Freedom Account works
The LEARNS Act created EFAs, and the Arkansas Department of Education runs them. The 2026-27 amounts are what your child can spend after transaction fees, paid in four quarterly deposits.
The money pays for approved expenses such as curriculum, tutoring, and educational therapies. Each purchase is reviewed to see whether it is ordinary, meaning commonly used in education, and necessary for your child's learning goals. Travel to an educational service provider is reimbursed at $0.52 a mile, and unused money can carry over up to a limit the department sets.
A homeschool EFA student still files the yearly notice of intent with the district, and the department checks for it before funding the account.
Who qualifies
Who can apply
Since 2025-26 the program has been open to every Arkansas student in kindergarten through grade 12, with no income limit.
Funding order
When requests exceed funding, returning participants come first, then Succeed Scholarship students, students with disabilities under the Individuals with Disabilities Education Act, homeless, and foster students, then students from D- or F-rated schools, then military, veteran, and first responder families, then first-time kindergartners, then everyone else.
Annual testing
An EFA student in kindergarten through grade 10 takes a national norm-referenced test from the approved list each year and submits the math and reading results.
Applying and paying
First step
Apply for an EFA on the department's application site when the window opens, and file your notice of intent for the same year.
What can rule you out
The department can deny a purchase it finds not ordinary or not necessary, even when the item appears in the program's marketplace. A reimbursement needs a receipt showing the vendor, the item and its cost, the payment date, and proof of payment.
What you still pay
You pay anything the account does not cover; applying is free.
When to apply or file
Families reapply each year. The 2027-28 application opens in March 2027.
Teaching that takes the work off you
We teach every subject starting at your child's level, grade the work as it is submitted, and keep the attendance, grades, and transcript, so homeschooling asks less of your time.
$149/month per child after the trial.
Source
Confirm current tax, scholarship, and ESA rules with the program before you rely on them.