North Carolina ESA+ receipt checklist
2026-27 · from North Carolina State Education Assistance Authority (NCSEAA)'s published rules, checked Oct 12, 2026. General information.
Every receipt shows
- ESA+ is not a reimbursement program: do not buy items or pay for services intending to submit a receipt
- Products only from the ClassWallet Marketplace; services only from providers enrolled with SEAA
- Exceptions paid back to the parent: educational apps approved by SEAA staff before purchase, and standardized testing materials when staff grant an accommodation
- Transportation: a contract signed by the provider and the parent that names the student, sent with the provider's first invoice
- Be prepared to submit documentation about expenses; return funds used for items or services that aren't allowable
It's for an allowed expense
- Curriculum
- Educational Technology
- Testing Materials/Textbooks
- Educational Therapy
- Tutoring & Supplemental Teaching Services (core subjects; art, music and foreign language as "Tutoring: Other")
- Transportation
- Tuition and fees at a private school (not for home schools)
Receipt log
| Date | Vendor | Amount | Category | Child | Sent | OK |
|---|---|---|---|---|---|---|
Dates
- New-student priority application for 2026-27 (closed): Feb 2 - Mar 2, 2026 at 5 p.m. Complete applications go into a lottery; later applications are considered in order if funds remain.
- Renew for next school year: March-April each year, in MyPortal.
- Spend at least $500 on core academics: Each school year, to remain eligible and renew.
- Update disability documentation: Every 3 years from the date of the IEP Eligibility Determination.
Sources: NCSEAA: Parent Guide to Allowable Expenses, 2026-2027 School Year · NCSEAA K12 Scholarship Programs: School Administrator Handbook (undated) · NCSEAA: School Choice (ESA+ and Opportunity Scholarship) · NCSEAA: ESA+ 101 training slides (January 2025) · NCSEAA: ESA+ Enrollment Options training slides (August 2024). Rules change every year; check before you spend.