Homeschool Tax Deductions and Credits in North Carolina
North Carolina's ESA+ scholarship is open to registered home schools and funds an account for a child with a disability. The Opportunity Scholarship pays private school tuition only, so a home school cannot use it.
How ESA+ works for homeschoolers
The State Education Assistance Authority runs ESA+ under sections 115C-591 through 115C-595 of the General Statutes.
The account pays up to $9,000 a year, or up to $17,000 for autism, hearing impairment, moderate or severe intellectual disability, orthopedic impairment, or visual impairment. A student also enrolled part time in a public school receives half those amounts.
Funds pay for curriculum, tutoring from accredited providers, therapies, approved educational technology, tests, and public school classes. They cannot pay a home school tuition or buy consumable supplies.
Who qualifies
Registered home school
Your home school is registered with the state's Division of Non-Public Education (DNPE).
Confirmed disability
Your child has a disability confirmed by a school district evaluation.
Applying and paying
First step
Ask your school district to evaluate your child before the ESA+ window opens, if no district evaluation exists yet.
What you still pay
Without ESA+, families pay homeschool costs themselves.
When to apply or file
Applications open by February 1, and awards go first to applications received by March 1.
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.
Sources (3)
Confirm current tax, scholarship, and ESA rules with the program before you rely on them.