ESA Spending · Planner · State-by-State

ESA spending planner: state-by-state checklist for Wyoming, Iowa, North Carolina, and more

A good ESA spending plan maps each purchase to your state’s allowed categories, preapproval requirements, and documentation rules before you spend. This guide gives you a copy-ready planner format, state-by-state snapshots for Wyoming, Iowa, North Carolina, Arizona, Texas, and Tennessee, plus the common categories that trips families up.

Last verified: June 13, 2026 · Sources: Wyoming DOE expense guidance; Iowa Students First; NC DPI; Arizona ADE; Texas TEFA rules; Tennessee ESA handbook

By The School Choice Index Editorial TeamPublished June 13, 2026Last reviewed May 25, 2026

What an ESA spending planner is for

Most ESA denials happen for one of three reasons: the purchase was not in the allowed category list, the documentation was missing or wrong, or preapproval was skipped. A spending planner catches all three problems before you spend — not after.

This is not a government form. It is a personal planning worksheet. You do not submit this to the state. You use it to ask the right questions before you buy, so you do not end up with a receipt for something that will not be reimbursed.

The ESA spending planner: fields to include for every purchase

Field	Why it matters
Item or service description	The state will ask what you bought
Expense category	Categories are what the state evaluates first
State allowable?	Check against your state's official list before buying
Preapproval needed?	Some states require approval before purchase
Preapproval obtained? (date/ID)	Keeps a record if the state asks
Vendor name	Required on most receipts
Purchase date	Triggers submission deadlines in states like Wyoming
Amount	Must match receipt and proof of payment
Receipt type (itemized / non-handwritten)	Wyoming explicitly rejects handwritten receipts
Proof of payment saved?	Arizona and many states require this
Submission deadline	Wyoming: 30 days from purchase
Date submitted	Track your own compliance record

Copy-ready ESA spending planner template

ESA SPENDING PLANNER — SCHOOL YEAR: ________ Student name: _______________ State / Program: _____________ Annual ESA amount: $__________ PLANNED PURCHASE Item or service: ________________________________ Expense category: ______________________________ State allowable? (Y / N / unsure): ______________ Source checked: [state handbook / official website] PREAPPROVAL Required by state? (Y / N): _____________________ If yes — preapproval obtained? (Y / N): __________ Preapproval date / ID: __________________________ VENDOR Vendor name: ___________________________________ Vendor approved / participating? (Y / N): ________ PURCHASE DETAILS Planned purchase date: __________________________ Estimated cost: $_______________________________ Actual amount paid: $___________________________ DOCUMENTATION Receipt saved? (Y / N): _________________________ Receipt itemized (not handwritten)? (Y / N): _____ Proof of payment saved? (Y / N): ________________ SUBMISSION Submission deadline: ____________________________ (Wyoming: 30 days from purchase date) Date submitted: ________________________________ Confirmation number: ____________________________ NOTES _________________________________________________

Common ESA expense categories: allowed vs. not allowed

Category	Allowed where	Key caution
Tuition at qualifying school	Some states	School must usually be a participating or approved institution
Tutoring	Most states	Provider may need to be approved; check credential and documentation rules
Curriculum and materials	Most states	Usually must be education-specific; household items do not qualify
Technology (devices, software)	Some states — capped in others	Texas caps tech at 10%; check your state's technology category wording
Therapy (OT, speech, reading)	Many states	May need to be educationally related; provider credentials often required
Transportation	Some states	Check whether mileage, public transit, or other modes apply; mileage rate matters
Standardized tests or test prep	Some states	Not universal; check if test is listed in allowable expenses

State-by-state snapshot for ESA spending planners

State / Program	Annual ESA amount	Key planning notes
Wyoming	$7,000 per student	30-day receipt rule; no handwritten receipts; mileage at IRS rate; check allowable/disallowable expense guidance PDF
Iowa Students First	Varies by program year	Approved provider list required; check iowadiaspora.gov or Iowa DOE for current approved vendors
North Carolina	Varies by program type (Opportunity Scholarship or ESA+)	Separate approved-vendor or participating-school requirements; check NC DPI or NC Opportunity Scholarship program site
Arizona	Varies; over 100,000 students enrolled 2025–26	ClassWallet submission workflow; allowable purchases defined by ADE handbook; direct payment or reimbursement
Texas TEFA	$10,474 (private school); $2,000 (homeschool)	10% tech cap; offerings need Odyssey review; rolling vendor application; read full administrative rules
Tennessee	Varies by program year	Department preapproval may be required; receipts required per statute; check current-year family handbook

Wyoming spending planner: the details that matter most

Wyoming’s Allowable and Disallowable Expense Guidance PDF is publicly available from the Wyoming Department of Education. Before planning any Wyoming ESA purchase, look up that document. Key planning facts for Wyoming:

30-day receipt rule: Receipts must be submitted within 30 days of purchase or service. Set a calendar reminder immediately when you make a purchase.
No handwritten receipts: Typed, printed, or electronic receipts only.
Itemized required: The receipt must show what was bought, not just a total.
Mileage at IRS rate: Transportation reimbursement uses the standard IRS mileage rate. Calculate carefully and show your work.

Iowa Students First spending planner notes

Iowa’s Students First ESA program operates with an approved provider system. That means you do not just check whether the expense type is allowed — you also have to confirm the specific vendor, school, or service provider is on the state’s approved list.

Before you sign up a tutor, purchase curriculum, or pay for a therapy session in Iowa, look up the current approved provider list and confirm that provider is included. This is one of the most common planning gaps for Iowa ESA families.

North Carolina spending planner notes

North Carolina has multiple scholarship and education choice programs. The Opportunity Scholarship Program provides private school vouchers, while other programs may have ESA-style features. The approved-school or approved-vendor requirement applies to several of these programs. Check the NC Department of Public Instruction and the NC Opportunity Scholarship program site for the current participating-school and vendor lists before planning purchases.

Related guides

Frequently asked questions

What is an ESA spending planner?

An ESA spending planner is a tool that helps families map planned ESA purchases to their state's allowed expense categories, preapproval requirements, and documentation rules before they spend. It is not a state-issued form. It is a personal planning tool that helps families avoid buying something they cannot get reimbursed for. The format can be a simple table or checklist, organized by category and purchase.

Do I need to plan ESA spending before I buy?

Yes — especially in states with preapproval requirements or narrow allowable-expense lists. Buying first and asking questions later is one of the most common reasons ESA reimbursement claims are denied. A simple planning step before each purchase — checking whether it is allowed, whether preapproval is needed, and what documentation the state expects — can prevent most denials.

How do ESA spending rules differ by state?

They differ in three major ways: the list of allowed expense categories (some states allow tutoring but not certain curriculum; some allow therapy but not devices; some allow transportation and some do not), preapproval requirements (some states require prior approval for certain purchases; others do not), and documentation standards (some states require itemized receipts; Wyoming requires submission within 30 days and rejects handwritten receipts; Arizona uses ClassWallet's submission workflow).

What does Wyoming's ESA spending planner need to cover?

For Wyoming, your spending planner should include: the expense category, whether the item is on Wyoming's allowable-expense list, the vendor name, the purchase date, the amount, a reminder that receipts must be submitted within 30 days, a checkbox for whether the receipt is itemized and non-handwritten, and the submission date. Wyoming's DOE publishes Allowable and Disallowable Expense Guidance that should be checked before each purchase.

What does Iowa Students First ESA allow?

Iowa's Students First ESA program allows spending on approved providers who offer eligible services, including tuition at nonpublic schools, tutoring, curriculum, educational technology, and related services. Iowa's program uses an approved provider list. Families should verify each vendor or school against the current Iowa Students First approved provider list before purchasing.

What is a good ESA spending plan format?

A good ESA spending plan is organized by purchase, not by month. For each planned purchase, it should include: what you want to buy, the expense category, whether your state allows this category, whether preapproval is needed, the vendor name, the estimated cost, a documentation reminder, and a submission deadline reminder. This format helps you spot problems before you spend, rather than after.

How do I know if my ESA purchase will be approved?

You can never be 100% certain a purchase will be approved until it is reviewed. But you can reduce risk significantly by: checking your state's current allowable-expense list, confirming the vendor is approved if required, getting preapproval if your state requires it, saving an itemized receipt with proof of payment, and submitting within your state's deadline. If in doubt, contact your state's ESA program directly before purchasing.

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