Arkansas Education Freedom Accounts (EFA): What They Are and How Families Use Them

Last verified: October 11, 2026, using the Arkansas Division of Elementary and Secondary Education (DESE) Education Freedom Accounts pages as shown in search results, DESE’s 2025-26 Family Handbook and EdChoice. DESE’s site blocked our automated fetch, so quotations come from search excerpts. The 2026-27 handbook was not yet linked when we looked. Open the DESE site to confirm current rules, dates and amounts. This is general information, not legal, tax or financial advice.

Arkansas moved quickly from a limited program to one that EdChoice describes as open to every student. The Arkansas Children’s Educational Freedom Account Program began in 2023-24 with a phase-in and, EdChoice says, became universal in 2025-26. The state calls the accounts Education Freedom Accounts, or EFAs, and the program is run by the Division of Elementary and Secondary Education, usually shortened to DESE.

This guide explains who can apply, how the funding works, what the money can pay for and what to confirm if you homeschool. It belongs to our state education funding series, which starts with the hub guide, State Education Funding Programs for Parents.

If you are brand new to the idea of homeschooling, our step-by-step guide to starting homeschooling covers the basics that apply in every state.

Quick answer: Arkansas’s Education Freedom Account is a state-funded account that families use for approved educational expenses such as private school tuition, homeschool curriculum, tutoring and educational therapies, according to DESE. Families must apply or renew each year for every participating student. For 2026-27 the application and renewal period was March 9 to June 1, 2026, through the FACTS portal. DESE lists 2026-27 funding of $7,208 for non-Succeed students and $8,011 for Succeed students. Verify current details with DESE.

Table of Contents

How the Account Works

DESE’s page describes the program as funding that families can use for approved educational expenses such as private school tuition, homeschool curriculum, tutoring, educational therapies and other qualifying services. It says families must apply or renew each year for every participating student.

EdChoice adds background. It says the program provides participants up to 90 percent of their assigned state education funding for private school tuition and other educational expenses, including special needs services and therapies, individual classes, testing fees and transportation. Because the program is funded through the state’s education funding formula, EdChoice says there is no enrollment cap. It also says unused account funds may roll over into the student’s account for the following school year. EdChoice’s page reports 46,578 participating students in 2025-26 and 166 providers or schools.

Money is paid in quarterly amounts. DESE’s family information page says the 2026-27 funding amounts, which it calls net amounts after transaction fees so families can spend 100 percent of them, are $7,208 total for non-Succeed students, which is $1,802 per quarter, and $8,011 total for Succeed students, which is $2,002.75 per quarter. The page distinguishes “Succeed” and “non-Succeed” students, so check DESE’s definition to see which applies to your child. Treat the figures as the state’s 2026-27 numbers and check the page for any change.

The 2026-27 Application Window

DESE says the application and renewal period for the 2026-27 school year was March 9, 2026 to June 1, 2026, and that families apply through the FACTS application portal, completing one application for each student. Its page adds a caution. It says that although applications were being accepted, they were not being reviewed or processed at that time, and that applications submitted after June 29, 2026 may be considered for review later, pending available funding and alignment with program guidelines. Submission does not guarantee review or processing.

That caution is a good reminder that an open portal is not an award. Funding and program guidelines shape what happens next. When we checked, DESE had not announced dates for 2027-28. Sign up for DESE or School Choice Arkansas updates and plan to apply early in the next window.

The family handbook is the best guide to the process. DESE’s 2025-26 handbook says the online application guides you step by step, that one application can include multiple children, with each eligible student having their own section under your family account, and that the form asks for basic demographic information, current school information and the type of educational setting you plan to use, which includes private school and homeschool. DESE’s page said the 2026-27 handbook would be linked on September 1. We could not confirm that it had been posted, so look for it on the DESE site.

What Families Can Buy With the Account

DESE’s 2025-26 handbook lists categories of eligible expenses. They include private school tuition and fees, including mandatory fees such as enrollment or lab fees; homeschool curricula and textbooks, including curriculum packages, workbooks, online course subscriptions and other instructional materials for core subjects; educational software and apps; tutoring or academic classes from an approved tutor or learning center; therapy services for special needs from licensed providers; and standardized test fees, including AP, ACT, SAT and CLEP tests.

EdChoice’s list is similar and adds that eligible expenses include curriculum, supplemental materials, tutoring, technology, courses that carry college credit, college admission exams, career training courses and industry credentials, account management fees, transportation, textbooks and other expenses approved by DESE. EdChoice says technology excludes TVs, video games and cell phones.

Two limits stand out. EdChoice says students may not use more than 25 percent of their total funds on transportation, and may not use more than 25 percent on extracurricular activities, physical education or field trips within the state. These caps appear in the program description, so build them into your budget. Our guide to what education savings account funds can pay for shows how Arkansas compares with other states, and our guide to common mistakes with ESAs explains why category limits catch families off guard.

Paying, Reimbursement and Records

DESE’s family information page says families can submit reimbursement requests for eligible expenses through the ClassWallet portal. It says purchases must meet EFA program guidelines, and families must upload proof of purchase that shows the purchase date, the vendor name and a line-item description with the cost of the purchased items.

That documentation list gives you a simple habit. Keep every receipt or invoice in a folder, whether digital or paper, and make sure it shows the date, vendor, items and prices. A screenshot of a card payment alone may not show line items. If you buy something that is not a standard school supply, ask DESE whether it is allowed before you pay for it.

The program also uses categories in its payment portal. A parent advocacy site, Arkansas Homeschool Freedom, says families should pay attention to the purchase categories in ClassWallet and select the correct one. Treat that as a helpful tip from a third-party site, and confirm the details with DESE, which sets the rules.

Homeschooling and the EFA

DESE’s page names homeschool curriculum among the approved uses, and the handbook lists homeschool curricula and textbooks as an eligible expense. The application asks which setting you plan to use, so a family choosing homeschooling states that on the application.

Homeschooling in Arkansas also has its own legal steps, separate from the scholarship. Arkansas Homeschool Freedom’s FAQ says families who choose homeschooling file a notice of intent online and that a family moving from private school to homeschooling should change the setting in their FACTS account and unlink from the private school in ClassWallet. This is a parent-run advocacy site, not a state agency, so treat its guidance as a pointer and verify the steps with DESE and the Arkansas homeschool law. Our guide to homeschool laws by state explains how to find your state’s law, and the national guide to whether homeschoolers can use state education funds compares Arkansas with other states.

Building a Simple Budget Around the Limits

Spending limits are easier to manage if you do the arithmetic early. Suppose a family receives the non-Succeed amount DESE lists, $7,208 for the year. A cap of 25 percent of total funds works out to $1,802 for each limited category. That is only an illustration of how percentage caps work, and your own limit depends on your actual award and DESE’s current rules. The point is that two categories can each take a quarter of the account, which leaves half for everything else.

A one-page plan can help:

List the core costs first: tuition and fees, or curriculum and testing for the year.

Add tutoring, therapies or online courses you already know you need.
Set aside the capped categories, transportation and extracurriculars, physical education and field trips, and track them as you go.
Leave a small cushion for items that turn out to be ineligible or that need a different vendor.

Check the balance each quarter and adjust.

Because funds arrive quarterly, decide which purchases belong to which quarter. A big curriculum purchase in the fall may leave less for spring tutoring, so plan the year, not just the first month.

Renewals and Staying in Good Standing

DESE says families must apply or renew each year for every participating student. A renewal is a new application cycle with its own deadlines, so put the next window on your calendar when you accept an award. EdChoice says unused funds may roll over into the student’s account for the following school year, which gives families some room to save for a larger purchase. Read the handbook’s current language on rollover, because rules on unused funds are among the details that states change.

Good records also protect you at renewal time. If DESE asks about a purchase, a clear receipt and a note about how the item supports your child’s education answers the question quickly. Our guide to common mistakes with education savings accounts includes a short checklist for record keeping that applies in any state.

Legal Background in Brief

EdChoice’s program page notes that a legal challenge was pending when it was last updated. It says that in June 2024 several public school parents sued, arguing that the program diverts money from public schools, in a case called Faulkenberry v. Arkansas Department of Education in Pulaski County Circuit Court. It also describes an earlier challenge about how the legislature enacted the emergency clause of the LEARNS Act, which the Arkansas Supreme Court rejected in a 2023 decision. We mention these only so you know the program has been in court. Check the current status before you make long-term plans, and consult an attorney for legal questions.

Questions to Ask Before You Apply

Is the current application window open, and what is the deadline?
Which funding amount applies to my child, and how are the quarterly payments scheduled?

Is the 2026-27 handbook posted, and what changed from the 2025-26 version?
Which expenses count as extracurricular, physical education or field trips under the 25 percent limit?
What proof of purchase do I need for reimbursements?
If I plan to homeschool, what steps do I take beyond the EFA application?

What happens to unused funds at year end?

Answers on the DESE site and in the handbook beat advice from friends, because the program changes. Note the date you read each answer.

Frequently Asked Questions

Who runs the Arkansas EFA program?

The Arkansas Division of Elementary and Secondary Education (DESE), according to its pages.

How do I apply?

DESE says families apply through the FACTS application portal, one application per student. Families must apply or renew every year.

How much is the account worth for 2026-27?

DESE lists $7,208 total for non-Succeed students and $8,011 for Succeed students, net after transaction fees. Check the page for updates.

Can I use the account for homeschool curriculum?

Yes, according to DESE’s page and handbook, which list homeschool curriculum among approved expenses. Homeschool law steps are separate.

Are there limits on spending?

EdChoice says students may not spend more than 25 percent of their funds on transportation and no more than 25 percent on extracurricular activities, physical education or field trips in the state.

Can unused money roll over?

EdChoice says unused account funds may roll over into the following school year. Check the handbook for the current rule. N: Sources (reviewed October 11, 2026): DESE Education Freedom Accounts; DESE Information for Families; DESE EFA Family Handbook 2025-26; EdChoice Arkansas program page; Arkansas Homeschool Freedom FAQ (parent advocacy site, not an agency). DESE pages blocked automated access, so verify quotes and dates on the live site. Not legal, tax or financial advice.