Arkansas EFA receipt checklist
2026-27 · from Arkansas Department of Education, Office of School Choice and Parent Empowerment's published rules, checked Oct 12, 2026. General information.
Every receipt shows
- Direct Pay: the vendor's invoice (or an approved cart screenshot) must show the vendor's name, a clear name or description of each item (dates or time period for services), itemized prices and the total cost, and the name of the EFA student.
- Reimbursement: upload the receipt in ClassWallet's Reimbursement section; it must show the vendor's name and contact information, a clear description of each item (dates or time period for services), itemized prices and the total cost, and the date of purchase.
- Under the rule, a parent may be reimbursed only for preapproved expenses (course and testing fees, curriculum, online course tuition and fees, tutoring, therapy, transportation): submit a preapproval request first, then a receipt that matches it.
- Keep copies of receipts, invoices and order confirmations for all EFA purchases in case of an audit.
It's for an allowed expense
- Homeschool Curricula and Textbooks
- Educational Software and Apps
- Tutoring or Academic Classes
- Therapy Services for Special Needs
- Standardized Test Fees
- Private School Tuition and Fees
- Required School Uniforms
- Dual Enrollment Courses
- Technology for Education (devices over $1,000 need a school requirement or a professional's justification)
- Transportation Services (not above the state mileage reimbursement rate)
- Academic Competition Fees
- General School Supplies
- Co-curricular Courses
- Extra-curricular Activities (capped: Extracurricular/PE/Field Trip category up to 25% of the yearly funds)
- Musical Instruments & Sports Equipment (PE and extra-curricular items count toward the 25% cap)
- Membership Dues (zoos, museums, gyms, clubs; count toward the 25% cap)
Receipt log
| Date | Vendor | Amount | Category | Child | Sent | OK |
|---|---|---|---|---|---|---|
Dates
- Apply or renew for 2026-27: The application and renewal period for 2026-27 ran March 9 - June 1, 2026 (through FACTS). ADE says applications sent after June 29, 2026 may be reviewed later, depending on funding, with no guarantee.
- File the Notice of Intent to homeschool: Every year before the school year begins (the handbook says typically by August 15); ADE checks that homeschool students have an NOI before funding the account.
- Quarter 1 funds: Thursday, August 20, 2026.
- Quarter 2 funds: Thursday, October 29, 2026.
- Quarter 3 funds: Thursday, February 4 (the ADE page prints "2026"; the 2026-27 year makes it 2027).
- Quarter 4 funds: Thursday, April 8, 2027.
- Submit test results: By June 30 each year (for 2025-26 tests: taken between March 1 and June 30, 2026).
- Report changes: Tell the EFA program within 5 days if the child moves out of Arkansas, enrolls full-time in public school, or graduates.
Sources: Arkansas DESE: Education Freedom Accounts (2026-2027) · Arkansas DESE: EFA Information for Families · Arkansas EFA Family Handbook 2025-26 (ADE, Office of School Choice and Parent Empowerment) · 6 CAR pt. 35, Rule Governing the Arkansas Children's Educational Freedom Account Program (printed 03/27/2026) · 2024-25 Arkansas Education Freedom Accounts Program Annual Report (Oct. 1, 2025). Rules change every year; check before you spend.