New Hampshire Education Funding Programs: Education Freedom Accounts (EFA) Explained
New Hampshire's Education Freedom Accounts explained for parents: universal eligibility for 2026-27, the 12,500-student cap and the priority groups exempt from it, how the base grant and differentiated aid work, the July 15 full-grant deadline, what changes for homeschoolers, allowable expenses and spending caps, and the annual record of educational attainment. Last verified October 2026.
Quick answer: New Hampshire’s Education Freedom Account (EFA) program gives eligible K-12 students the state’s per-pupil adequacy grant to spend on private school tuition, homeschool curriculum, tutoring, online programs, technology and other approved expenses. Any New Hampshire resident child eligible to enroll in a public school can apply, regardless of income, but the program has a 12,500-student cap for 2026-27 that does not apply to priority groups. Applications completed and verified by July 15 receive a full grant, and families can apply through February for a prorated grant for the current school year. NHPR reported that payments for 2026-27 will average about $4,800.
The EFA program is created by state law (RSA 194-F) and administered by the Children’s Scholarship Fund New Hampshire (CSF NH) under contract with the state. The New Hampshire Department of Education describes EFAs as a way for eligible students to direct their state-funded per-pupil adequacy grants toward educational programming of their choice.
This guide covers who qualifies, the enrollment cap and priority groups, how grant amounts are set, the application timeline, what the program means for families who homeschool, allowable expenses and spending caps, and the annual reporting requirement. It is part of our parent’s guide to state education funding programs.
Last verified October 2026 against the CSF New Hampshire EFA page, the CSF NH EFA Parent Handbook (August 2026 edition), the New Hampshire Department of Education’s EFA page and New Hampshire Public Radio reporting from August 2026. Rules can change by law or policy, so confirm current details with CSF NH. This article is general information, not legal, tax or financial advice.
How Education Freedom Accounts Work
An EFA is a student account, not a family account. Funds are deposited for one named student and cannot be shared with siblings. Parents spend the money through ClassWallet, a digital wallet platform, by ordering from its marketplace, paying approved providers directly or submitting reimbursement requests with receipts.
Disbursement schedule
According to the CSF NH EFA page and Parent Handbook, the state sends funds to CSF four times during its fiscal year. Money becomes available roughly two weeks after each state release:
| Release | Share of the annual grant |
|---|---|
| Mid-September | 20% |
| Mid-November | 20% |
| Mid-January | 30% |
| Mid-April | 30% |
Unused funds roll over
Once an EFA is open, unused money rolls over from quarter to quarter and from year to year. The account stays open until the parent withdraws the student, the student graduates from high school, or CSF closes it because of suspected intentional misuse.
Who Qualifies
The Parent Handbook lists these requirements:
- The parent and student are New Hampshire residents.
- The student is eligible to enroll in their local public school in grades K-12.
- The student is at least five years old by September 30 of the school year.
- The family reapplies every year and submits the student’s Record of Educational Attainment by July 15.
- The parent signs the annual program agreement.
There is no income limit to participate. NHPR noted in August 2026 that the program is open to all New Hampshire families regardless of income, while income still matters for priority status and for extra funding.
Who is not eligible
Students enrolled full time, meaning more than 50% of instructional time, in their local district public school or in a chartered public school cannot use an EFA. The handbook names the Virtual Learning Academy Charter School (VLACS) as a chartered public school for this purpose. Students in the Department of Corrections special school district are also excluded.
The Enrollment Cap and Priority Groups
State law sets a maximum of 12,500 EFA students for 2026-27. If enrollment reaches 90% of the cap in a given year, the cap rises by 25% the following year, and the handbook says it will be 15,625 students in 2027-28.
Priority groups are exempt from the cap
Four groups can apply at any time during the year, even after the cap is reached:
- Students currently enrolled in the EFA program.
- Siblings of current EFA students in the same household.
- Children with disabilities as defined by RSA 186-C:2, meaning a school district identified and evaluated the child and found them eligible for special education.
- Students whose family income is at or below 350% of the federal poverty guidelines, verified with a current federal Form 1040, a SNAP or TANF benefit letter, or a Social Security or VA benefit letter with IRS verification of non-filing.
Families who are not in a priority group may be placed on a waiting list once space fills. NHPR reported that 12,500 students were enrolled for 2026-27 and another 943 were on the waitlist as of mid-August. There is no appeal process for priority group status.
How Much Is an EFA Worth?
EFA grants follow the state’s education adequacy formula, so the amount changes each year and depends on the student.
Base grant
Every EFA student receives the base adequacy amount. New Hampshire’s 2026-2027 budget documents for the Department of Education project the K-12 base per-pupil amount at $4,350.95 for fiscal year 2027, up from $4,182 in fiscal year 2025.
Differentiated aid
Students can receive additional money for each of three factors, according to the Parent Handbook:
- Household income at or below 185% of the federal poverty guidelines, verified each year.
- English learner status, based on a public school English proficiency assessment score below 4.5.
- A qualifying disability under 34 CFR 300.8, shown with a public school IEP or ISP or a signed medical certification.
The handbook notes that qualifying for differentiated aid is separate from qualifying for the disability priority group. NHPR reported that the average payment for 2026-27 is expected to be about $4,800, with total state spending above $60 million depending on how many students qualify for differentiated aid.
Prorated grants
The handbook says the total grant may be prorated depending on the date the student enrolls. Applications completed and verified by July 15 receive 100%, and families can apply through February for a prorated grant for the current school year. CSF NH encourages families to submit all documents by July 1 to leave time for verification.
How to Apply
Families apply online through the ScholaVia portal at nhefa.scholarshipfund.org. CSF NH asks for one application per family, since duplicates can slow processing.
What you will need
- Proof of New Hampshire residency. A P.O. Box cannot be used.
- Proof of the student’s age.
- Financial documents if you are claiming income priority or income-based differentiated aid.
- An IEP, ISP or medical certification if you are claiming disability-based aid.
The date of eligibility matters
A student’s date of eligibility is the date CSF verifies the completed application. Only receipts and invoices dated on or after that date can be paid with EFA funds. CSF will confirm a completed application within 30 days. Buying curriculum in June for a child verified in August means paying for it yourself.
For a general walkthrough of ESA applications, see our guide on how to apply for an education savings account.
What Changes for Homeschool Families
This is one of the most important parts of the program for families who already educate at home. The handbook explains that a child registered as a home education student who joins the EFA program becomes, legally, an EFA student rather than a home education student under New Hampshire law.
What changes legally
- The EFA program satisfies compulsory education requirements, so you no longer report to your previous participating agency, such as the local school district, for home education compliance.
- CSF reports the child to the Department of Education as an EFA participant.
- Your home education program under RSA 193-A ends, and you must notify your prior participating agency.
- If your child accesses public school programs, you must tell the resident district that the student is now in the EFA program.
What stays the same
Parents can still teach at home and keep control of curriculum, scheduling and instruction, as long as the education covers the core knowledge domains set by law: science, mathematics, language, government, history, health, reading, writing, spelling, the history of the New Hampshire and U.S. constitutions, and exposure to art and music.
Our guide on whether homeschoolers can use state education funds compares New Hampshire with other states.
What EFA Funds Can Pay For
The Parent Handbook lists allowable categories under RSA 194-F:2, II, including:
- Tuition and fees at approved nonpublic schools, including application, book, technology, test and uniform fees.
- Tuition and fees for private online learning programs. Examples named in the handbook include Acellus Academy, Outschool, Penn Foster High School, Power Homeschool and Time4Learning.
- Tutoring in the core knowledge domains by a certified or accredited individual or a tutoring facility.
- Public school classes and curricular and co-curricular programs. NHPR reported that a law signed in June 2026 lets EFA students attend public school classes for free.
- Textbooks, curriculum and instructional materials, including school supplies and musical instruments.
- Educational software and applications.
- School uniforms required by a school’s uniform policy.
- Fees for standardized tests, AP exams, portfolio evaluations and test prep courses.
- Tuition and fees for qualifying academic camps and education programs.
Spending caps
| Item | Limit |
|---|---|
| Desktop or laptop computer | $3,600; one every three years |
| Tablets, iPads and Chromebooks | $1,600 per item |
| Monitors, printers, headphones, webcams and similar devices | $800 per item |
| Athletic equipment and passes | $500 per item |
What is not allowed
General household internet, cell phones and phone plans, multi-user items such as a family TV, and items bought for resale are not allowable. Parents and immediate family members cannot be paid EFA funds for teaching their own child. Hand-written receipts are never accepted, and items bought with gift cards or coupons cannot be reimbursed.
For a cross-state comparison, see our guide to what education savings account funds can pay for.
The Annual Record of Educational Attainment
Each year, families must upload a Record of Educational Attainment to the student’s application by July 15. If it is missing, CSF will not release additional funds until it arrives. Families choose one of three options:
- A nationally standardized, norm-referenced achievement test with math and reading or ELA scores. The handbook lists examples such as the California Achievement Test, NWEA MAP, the Classical Learning Test, ERB tests, the Iowa Test of Basic Skills, the PSAT, the SAT and the Stanford Achievement Test.
- The New Hampshire statewide assessment, with math and reading or ELA scores.
- A signed portfolio evaluation letter from a teacher covering the current school year. A parent cannot sign the letter for their own child, even if the parent is a certified teacher. Students attending a nonpublic school or an out-of-district public school full time can submit a report card instead.
Testing fees are an allowable EFA expense, so families can pay for the assessment from the account.
Other New Hampshire Options
Some towns that lack a district school for certain grades participate in a town tuitioning program, in which the district pays tuition for students to attend another school. EdChoice lists this as a separate voucher-type program. Families in those towns should check with their district. Chartered public schools, including VLACS, remain tuition-free public options, but full-time enrollment rules out an EFA.
Common pitfalls with accounts like these, from missed deadlines to unapproved purchases, are covered in our article on common mistakes with education savings accounts.
Frequently Asked Questions
Is there an income limit for New Hampshire EFAs?
No. Any eligible New Hampshire K-12 student can apply. Families at or below 350% of the federal poverty guidelines get priority, and those at or below 185% can receive extra differentiated aid.
How much is an EFA for 2026-27?
It depends on the student. State budget documents project the fiscal 2027 base amount at about $4,351, with extra money for income, English learner and disability factors. NHPR reported an expected average of about $4,800.
Can I still apply for 2026-27?
Yes, through February for a prorated grant. Priority group students can apply at any time. Other students may be waitlisted because the 12,500-student cap has been reached.
Do homeschoolers lose their homeschool status?
Legally, yes. A home education student who joins the EFA program becomes an EFA student, the RSA 193-A home education program ends, and the family notifies its prior participating agency. Day-to-day teaching at home can continue.
Can EFA students take classes at the public school?
Yes, part time. Full-time enrollment in the district school or a chartered public school, including VLACS, ends eligibility.
What happens if we move out of New Hampshire?
The student is no longer eligible, and the parent must exit the student in the ScholaVia dashboard immediately to avoid liability for funds spent after eligibility ended.
Sources
- Children’s Scholarship Fund New Hampshire, NH Education Freedom Accounts page (eligibility, priority groups, application timing).
- Children’s Scholarship Fund New Hampshire, EFA Parent Handbook, August 2026 (cap, differentiated aid, homeschool rules, allowable expenses, caps, Record of Educational Attainment).
- New Hampshire Department of Education, Education Freedom Accounts page and RSA 194-F.
- New Hampshire House Finance Division II, Department of Education EFA documents for the 2026-2027 budget (base adequacy amounts).
- New Hampshire Public Radio, “NH’s school voucher program expands to 12,500 students, hundreds on wait list,” August 14, 2026.
