Homeschool Tax Deductions and Credits in Tennessee
Tennessee has no homeschool tax credit or deduction. Its Individualized Education Account (IEA) can pay approved expenses for a student with a qualifying disability who is independently home schooled or in an umbrella program.
How the IEA works
The IEA program, set up under Title 49, Chapter 10, Part 14 of the Tennessee Code and State Board of Education Rule 0520-01-11, gives eligible K-12 students with qualifying disabilities funds for approved education expenses tailored to each student's learning needs. The money can pay for certain nonpublic schools, an umbrella home school program, or independent home schooling.
The Tennessee Department of Education (TDOE) runs the program and publishes an IEA Program Handbook with the approved expenses and the account holder's duties.
A federal 529 plan is not a homeschool fund. The Internal Revenue Service (IRS) lists kindergarten through grade 12 expenses only for students enrolled at a public, private, or religious school.
Who qualifies
Qualifying disability
Your child has an active Tennessee individualized education program (IEP) with a qualifying disability, or takes part in the Tennessee Early Intervention System (TEIS) Extended Option with a qualifying disability on a Part B eligibility report.
Prior public school year
Your child was enrolled in a Tennessee public school for the entire previous school year, unless entering kindergarten for the first time or new to Tennessee. A child who is already homeschooled does not meet this rule.
Leaving public school
Once in the program, your child can no longer be enrolled in public school.
Applying and paying
First step
If your child has an IEP, read the IEA Program Handbook and apply when the 2027-28 window opens.
What you still pay
Families pay every homeschool cost the IEA does not cover, and without an IEA they pay everything.
When to apply or file
Applications for 2026-27 are closed. The 2027-28 window is projected to open on February 16, 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.
Confirm current tax, scholarship, and ESA rules with the program before you rely on them.