North CarolinaHomeschool

ESA+ for home schools: allowable expenses

By the team. Checked 15 Nov 2026.

The short answer

ESA+ is North Carolina's education student account programme for students with disabilities, run by NCSEAA. The base award is $9,000, or $17,000 for certain designated disabilities, and full-time home-school students can take part. NCSEAA publishes a yearly Parent Guide to Allowable Expenses; read the 2026-27 guide before planning, because the categories change.

What ESA+ is

ESA+ (Education Student Accounts) serves North Carolina students with disabilities. NCSEAA, the State Education Assistance Authority, administers it along with the Opportunity Scholarship. Unlike the Opportunity Scholarship, ESA+ includes students who are home-schooled full time.

The programme has been in place for several years, and the General Assembly has adjusted award amounts and rules more than once. That is why every figure on this page is tied to NCSEAA's own pages, read on 15 November 2026. If NCSEAA's page says something different on the day you read this, follow NCSEAA.

Award amounts

NCSEAA lists two award levels. The table shows them as NCSEAA describes them for the current year.

LevelAward a yearWho
Base$9,000Eligible students with a qualifying disability
Designated disabilities$17,000Students with certain designated disabilities

Where the allowable expense list lives

NCSEAA's Parent Guide to Allowable Expenses for 2026-2027 is the document that decides what the account may be used for. It covers categories such as instruction and tutoring, curriculum and textbooks in core subjects, testing and therapies, and sets limits on others. For 2026-27, art and music are limited to teaching and tutoring services, and there is a core-subject academic requirement for renewal. Read the guide itself rather than a summary, because the rules change each year.

The academic requirement exists so that the account supports schooling, not only therapies and services. For a full-time home-school student, it means planning some core-subject instruction or materials each year and keeping proof of it. Earlier guides used a different figure, so do not rely on an old copy; download the current guide from NCSEAA each year.

  • Read the current year's guide
  • Check the renewal requirement
  • Keep receipts and records as NCSEAA asks

Who to ask

Questions about whether a specific cost is allowed go to NCSEAA. It decides, not the provider and not other families. Ask in writing and keep the answer with your records. Families with a disability-related therapy or service plan may also want to talk with the student's providers about what NCSEAA needs to see.

When you write to NCSEAA, describe the cost plainly: what it is, who provides it, what subject it covers and what it costs. Attach a link or a quote if you have one. A clear question gets a clear answer, and the answer protects the family if the account is reviewed later.

Applications and timing

NCSEAA extended 2026-27 ESA+ offers on 21 August 2026 and asked families to accept or decline by 11 September 2026. New families planning for 2027-28 should watch NCSEAA's announcements for the next priority application period, which in recent years has opened early in the calendar year.

Renewal has its own steps and dates, separate from a new application. Families already in the programme should read NCSEAA's renewal notices, meet the academic requirement and keep their records in order, because missing a renewal step can mean losing the award for the next year.

How this page relates to UPI Study

UPI Study is not part of ESA+ or any other North Carolina programme, and this page does not suggest otherwise. UPI Study plans are paid by the family directly. We describe ESA+ here because many home-school families ask about it while planning 9th and 10th grade, before Career and College Promise opens in 11th grade.

For 9th and 10th grade planning, the questions that matter most are the same for every family: which core courses the student needs, what the home-school transcript should show by the end of 10th grade, and whether the student is on track for the 2.8 GPA or college-ready scores that Career and College Promise asks for in 11th grade. Those answers do not depend on any account or scholarship.

What to ask in writing

Before you enrol

Ask the community college in writing what your student needs for CCP and whether it will consider ACE-recommended or NCCRS-recommended credit later, before you enrol in any course.

UPI Study is not a college and is not accredited. ACE and NCCRS review our courses and recommend credit; a college decides whether to give that credit and records it on its own transcript.

ACE and NCCRS have over 2,100 cooperating colleges that will consider accepting credits; the final decision is with the universities.

Questions people ask

Can a full-time homeschooler get ESA+?

Yes, if the student meets ESA+ eligibility, which is based on disability. NCSEAA says full-time home-school students may apply the entire award to allowable expenses, since there is no private school tuition. Check the current rules with NCSEAA.

Does ESA+ have a minimum for core subjects?

The 2026-27 rules include an academic requirement in core subjects (maths, science, English language arts and social studies) to renew. Read NCSEAA's current Parent Guide for the exact amount and what counts toward it.

Who decides whether an expense is allowed?

NCSEAA. Its Parent Guide to Allowable Expenses lists categories and limits for each school year. If a cost is not clearly listed, ask NCSEAA in writing before you buy and keep the reply.

Is ESA+ the same as the Opportunity Scholarship?

No. ESA+ is for students with disabilities and includes home schools. The Opportunity Scholarship is for tuition and fees at registered private schools and does not cover full-time home school, according to NCSEAA's FAQ.

Courses that fit

ACE-recommended or NCCRS-recommended courses, studied online at your own pace.

English Composition 1 course
ENG 101 · 3 credits · NCCRS-recommended

English Composition 1

Self-paced online English Composition 1 course (ENG 101). NCCRS recommends 3 semester credits; each college decides how it applies them.

See the course →
Intro to Biology 1 course
Biology 100 · 3 credits · ACE-recommended

Intro to Biology 1

Self-paced online Intro to Biology 1 course (Biology 100). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.

See the course →
US History 1 course
HIST 101 · 3 credits · NCCRS-recommended

US History 1

Self-paced online US History 1 course (HIST 101). NCCRS recommends 3 semester credits; each college decides how it applies them.

See the course →

Start when you have it in writing

Build English, maths and science in 9th and 10th grade with courses that carry ACE or NCCRS credit recommendations, then move any credit via a college transcript.

Sources

  1. NCSEAA: The Education Student Accounts (ESA+ Program) (official)ESA+ base award $9,000, or $17,000 for certain designated disabilities; full-time home-school students may apply the whole award to allowable expenses; 2026-27 offers were made on 21 Aug 2026 (read via NCSEAA search extract; the page returned 403). Checked on 15 Nov 2026.
  2. NCSEAA: Parent Guide to Allowable Expenses, 2026-2027 (official)Allowable expense categories for 2026-27, including a core-subject academic requirement to renew and art and music limited to teaching and tutoring services (read via NCSEAA search extract). Checked on 15 Nov 2026.
  3. NCSEAA: Opportunity Scholarship FAQ (official)Full-time home school is not an option for the Opportunity Scholarship; it applies only to tuition and fees at registered private schools; co-enrolled students' awards go to the private school's tuition and fees (read via NCSEAA search extract). Checked on 15 Nov 2026.