My Learning Source Iowa › Homeschooling in Iowa › Iowa Homeschool Options — CPI and IPI, Form A, Diplomas, the Tuition and Textbook Credit, Where Iowa Stands on School Choice, Dual Enrollment, Senior Year Plus and Driver's Ed
Iowa Homeschool Options — CPI and IPI, Form A, Diplomas, the Tuition and Textbook Credit, Where Iowa Stands on School Choice, Dual Enrollment, Senior Year Plus and Driver's Ed
In Iowa, homeschooling is called private instruction — "instruction using a plan and a course of study in a setting other than a public or organized accredited nonpublic school" (Iowa Code § 299A.1). A child who is 6 and not yet 16 by September 15 must attend a public or accredited nonpublic school or be placed under competent private instruction (CPI) or independent private instruction (IPI) (§§ 299.1, 299.1A). Families choose among CPI with a licensed teacher (including a district's homeschool assistance program, if it offers one), CPI by a parent with or without reporting, and IPI. Families who don't report file no Form A and send no test results, but they give up dual enrollment in the district. A 2026 law, House File 2754, let the parent or instructor issue a diploma that Iowa must accept like a school diploma, and removed IPI's four-student cap and its ban on charging tuition. Homeschool families can use one state program: the Tuition and Textbook Credit, 25% of the first
,000 a parent pays others for each child's textbooks and other qualifying costs (up to $500 per child, IA 1040 line 9 for tax year 2025). The Students First education savings account ($8,148 for 2026–27) is only for students at accredited nonpublic schools, so homeschool families can't use it. The same is true of School Tuition Organization scholarships. Iowa has opted into the federal scholarship tax credit for 2027.
Overseen by
The Iowa Department of Education sets the rules (Iowa Administrative Code 281—chapter 31) and publishes the Private Instruction Handbook and Form A. The family's resident school district receives Form A and evaluation results from families who report, and runs dual enrollment and any homeschool assistance program (HSAP). Families who don't comply with the CPI or IPI law face truancy prosecution.
Legal options
CPI Option 1, by or under a licensed teacher: a district's HSAP if offered, a teacher the family hires, or a licensed parent. CPI Option 2, by a parent without a current Iowa teaching license: with reporting (Form A plus an annual evaluation) or without it (the "Private Instruction Exemption"). IPI: no forms; a report only if the superintendent or the Department asks in writing.
Instruction required
Under IPI and CPI Option 2 without reporting: mathematics, reading and language arts, science and social studies. The Department describes CPI as daily instruction for at least 148 days a school year, at least 37 days each quarter. Families choose their own curriculum; the Department doesn't review, recommend or require one.
Reporting and evaluations
Only for CPI families who report or dual enroll, and Option 1 families outside an HSAP: Form A to the resident district by September 1 (or within 14 calendar days of leaving a school). Option 2 families who report also need an annual evaluation by May 31 — a Department-approved standardized test (free from the district or AEA on request), a portfolio review by a licensed Iowa teacher, or an accredited correspondence school's report card — with results due by August 1.
Diplomas
Since House File 2754 (signed May 12, 2026), the parent, guardian or instructor may issue a diploma, final transcript or other written documentation, and Iowa law must accept it like one from a school district or accredited nonpublic school (§ 299A.13). A student who completes a CPI or IPI secondary program isn't required to get a high school equivalency diploma. Iowa's HSED is earned with the HiSET through the community colleges.
Homeschool funding
The Tuition and Textbook Credit (Iowa Code § 422.12): 25% of the first ,000 of qualifying expenses per dependent, so up to $500 per child, claimed on IA 1040 line 9 (tax year 2025 instructions). Purchases made with Students First ESA funds don't count. No state account or grant pays homeschool costs, and an HSAP may not give money to parents.
School choice status
As of November 2026: Students First ESAs are open to every Iowa resident K–12 student who attends an accredited nonpublic school ($8,148 full-year for 2026–27) — not to homeschool students. STO scholarships are also for accredited nonpublic schools (0 million yearly credit cap). Public choices are open enrollment, charter schools and approved online schools. Iowa elected to take part in the federal scholarship tax credit for 2027; SGO applications are due December 11, 2026.
Homeschooling in Iowa: the basics
The law: Iowa Code chapter 299A governs private instruction, and § 299.1 lets a parent, guardian or custodian meet the attendance law with "competent private instruction or independent private instruction in accordance with the provisions of chapter 299A." Private instruction means instruction using a plan and a course of study outside a public or organized accredited nonpublic school (§ 299A.1(2)(c)). The Department of Education's rules are in Iowa Administrative Code 281—chapter 31.
Who must attend: a child who has reached age 6 and is under 16 by September 15 is of compulsory attendance age (§ 299.1A). A child enrolled in a district or accredited nonpublic school who turns 16 on or after September 15 stays of compulsory age until the end of the school calendar. For CPI families who don't report, the Department's handbook puts it this way: a student who turns 16 before September 15 may stop at any time that year; one whose birthday is after September 15 finishes that school year.
Exceptions: the attendance law doesn't apply to a child who has graduated or earned a high school equivalency diploma, is excused by a court, is attending religious services or instruction or a course in religious instruction, attends an accredited private college preparatory school, or is excused or exempted under §§ 299.22 or 299.24 (§ 299.2).
CPI Option 1 — licensed teacher: instruction by or under the supervision of someone holding a valid Iowa license appropriate to the child's age and grade (§ 299A.2). It may be a district's homeschool assistance program (HSAP), a licensed teacher the family hires at its own expense, or a parent who holds a license. A privately retained teacher must contact the student and parent at least twice per 45 days of instruction, one of every two contacts face to face, and generally may serve no more than 25 families or 50 children a year unless the Department grants an exemption (IAC 281—31.3(1)). Option 1 families outside an HSAP still file Form A (§ 299A.2).
CPI Option 2 — parent without a license, with reporting: the parent "may" file Form A with the resident district, have the child evaluated each year, and report the results by August 1 (§ 299A.3). Reporting is required if you want to dual enroll in the district for classes, activities or special education.
CPI Option 2 — without reporting: the Department calls this the Private Instruction Exemption. There is no Form A, no curriculum documentation and no proof of yearly progress to the district or the Department. You must still teach reading and language arts, mathematics, science and social studies, but the student can't dual enroll for academics, activities or special education services. The Department says the district may not ask who is teaching, where or which students.
Independent private instruction (IPI): instruction that isn't accredited, has private or religious-based instruction as its primary purpose, teaches mathematics, reading and language arts, science and social studies in all grade levels, isn't a nonpublic school or CPI, and gives a report naming the primary instructor, location, responsible authority and students only if the superintendent or the Department asks in writing (§ 299A.1(2)(b)). IPI families file no forms and can't dual enroll; the district must still offer them an approved driver education course, annual testing at the family's cost and concurrent enrollment (IAC 281—31.7(6)).
What changed in 2026: House File 2754, signed May 12, 2026 and effective on enactment, removed IPI's limit of four unrelated students and its ban on charging tuition, fees or other pay. It also added § 299A.13 on parent-issued diplomas and § 299A.14, which lets a parent sign any document the law requires to verify a child's placement in CPI or IPI, full- or part-time status, grades or other educational information.
Days: the Department describes CPI as instruction provided daily for at least 148 days during the school year, at least 37 days each quarter, and Form A asks for the number of instructional days ("minimum 148 required"). Students who withdraw from a school to homeschool may subtract the days they already attended. IPI sets no day count.
Curriculum: families choose their own curriculum; the Department "does not review, recommend or require a specific curriculum." An "accredited" curriculum is fine to use, but accreditation of a curriculum doesn't make the homeschool accredited.
Homeschool assistance programs are public school programs: an HSAP is offered by a school district (or an accredited nonpublic school) with a licensed teacher who assists and supervises the parent (§ 299A.2). A child in a district HSAP is enrolled and counted in the district's basic enrollment. Districts don't have to offer one. Charter schools are public schools, and online schools approved by the Department are public or nonpublic schools — enrolling in either is not homeschooling.
Health records: a parent placing a child under CPI for the first time who files Form A also gives the district proof of the immunizations required under § 139A.8 and, for an elementary-age child, a blood lead test (§ 299.4). The Department says families using CPI Option 2 without reporting don't have to provide proof of immunization or a blood lead test.
Form A, annual evaluations and records
Form A: families using CPI Option 1 or CPI Option 2 with dual enrollment or optional reporting file the Department's Form A (CPI Report) with the resident district by September 1 — or, after moving or leaving an accredited school, as fully as possible within 14 calendar days and fully completed within 30 calendar days. Families joining a district HSAP ask by September 15 (or within 14 days of moving in or leaving a school). By law the report gives the child's name and age, the period of instruction, an outline of the course of study or the texts to be used, and the instructor's name and address (§ 299.4, as amended in 2026).
What the form asks: student and parent names and address, grade and the number of instructional days. Only families who are dual enrolling, or whose HSAP requires it, add the course of study (subjects, texts or resources and time spent) and immunization documentation or a waiver. Form A is also where you request dual enrollment — academic courses including concurrent enrollment, extracurricular activities or special education — and HSAP participation.
Annual evaluation: a CPI Option 2 student whose family reports or dual enrolls is evaluated by May 31 each year. The Department lists three ways — a Department-approved standardized assessment, a portfolio review by a person with a current Iowa teaching license, or a transcript or report card from an accredited correspondence or online school — and the family sends the results to the district by August 1. Option 1 students (including HSAP students) may test but don't have to, unless the HSAP requires it.
Testing: if you ask, the school district or area education agency (AEA) gives the annual achievement evaluation at no cost to you (§ 299A.4(6)). The Department's approved tests are the Iowa Test of Basic Skills Forms E and F, TerraNova 3rd Edition Forms C and D, Stanford Achievement Test 10th Edition, the ISASP and, for eligible students with an IEP, the Alternate Assessment. In general parents may not give a standardized test themselves; the test publisher's security and proctoring rules decide. A child who is 7 or is placed under CPI for the first time takes an evaluation to set baseline data (§ 299A.4(2)).
Portfolio option: instead of a test, the family can submit lesson plans or a diary of subjects taught, a portfolio of the child's work and any other assessments, reviewed by a licensed Iowa practitioner the family chooses and the superintendent approves. The evaluator's report goes to the parent, the district and the Department, and a finding of adequate progress creates a presumption that the child is making adequate progress (§ 299A.4(7)).
Adequate progress: scores above the 30th percentile, nationally normed, in reading, mathematics and language arts, showing six months' progress since the last evaluation or work at or above grade level; from grade 6 up, science and social studies too (§ 299A.6(4)). If a child doesn't make adequate progress, the child must attend an accredited school the next year unless, before it starts, the child retakes a different test and passes, an evaluator's report shows adequate performance, or the Department approves a remediation plan (§ 299A.6(1)).
Records: personal information in state agency records about a child in CPI or IPI is kept confidential like school student records (§ 299A.11). Keep your own copies of Form A, test or portfolio results, lesson records and course descriptions — they're what you'll use for transcripts, athletics eligibility and college.
Diplomas, transcripts, the HSED and college
Parent-issued diplomas: since House File 2754 (2026), a student who completes a secondary program under CPI or IPI "shall be deemed to have completed a high school education." The parent, guardian, legal custodian or instructor responsible for the program may issue a diploma, final transcript or other written documentation of the student's academic achievements and completion (§ 299A.13).
Same as a school diploma: that diploma or transcript must be accepted under Iowa law the same way as one from a school district or accredited nonpublic school, for all purposes — including admission to postsecondary education or training, employment, occupational licensing, state and local programs and any other purpose where a high school diploma is required. The state, local governments and "any other person" may not deny or restrict a right, privilege or benefit solely because the diploma was parent-issued, and the student isn't required to get a high school equivalency diploma (§ 299A.13). The law applies to diplomas and transcripts issued before, on or after its effective date.
District diplomas: the Department's homeschooling page says the decision to give a district diploma to a student receiving private instruction is up to the resident district, which isn't compelled to issue one, and the Department can't issue one. If you want a district diploma, contact the resident high school's administrators during your child's eighth-grade year to coordinate credits.
High school equivalency diploma (HSED): Iowa awards the HSED on the HiSET test, which covers language arts–reading, language arts–writing, mathematics, science and social studies. Each of Iowa's 15 community colleges offers programs to help students earn it, and the Department of Education continues to approve and issue the diplomas. The state also approves alternative HSED pathways, such as earning high school credits or a postsecondary degree, through authorized providers.
College aid — Last-Dollar Scholarship: the Department of Education lists the Last-Dollar Scholarship as open to Iowa residents who recently completed "an Iowa high school diploma, a homeschool program, or high school equivalency diploma," or students 20 and older, enrolling at least part-time in an eligible program at an Iowa community college or accredited private college. The FAFSA deadline for 2026–27 is June 30, 2027.
College aid — Iowa Tuition Grant: Iowa residents in undergraduate associate or bachelor's programs at eligible Iowa private colleges may qualify, with a FAFSA filed by July 1, 2027 for 2027–28. The 2027–28 award isn't set; the maximum 2026–27 award at participating not-for-profit private colleges was $7,500.
Applying to college: under § 299A.13, an Iowa college must accept a parent-issued diploma and transcript for admission the same way as a school's. Admission requirements themselves (courses, GPA, test scores) are set by each college, so check the admissions office early about what documentation it wants.
The Tuition and Textbook Credit for homeschool families
Who can claim it: Iowa taxpayers with one or more dependents receiving private instruction in Iowa — homeschooling — or attending kindergarten through 12th grade at an accredited, not-for-profit Iowa school (Iowa Code § 422.12(2)(b)). For the credit, "private instruction" means IPI, CPI under § 299A.2, or instruction by a nonlicensed person under § 299A.3 (§ 422.12(1)(c)) — so families using any of Iowa's homeschool options qualify.
How much: 25% of the first ,000 of qualifying expenses the taxpayer paid to others for each dependent's tuition and textbooks — up to $500 per child. The Department of Revenue's example: ,400 of expenses for one child and
,700 for another give credits of $500 and $425, $925 in all. By law the tuition credit is taken after the other credits in that subsection. For divorced or separated parents, only the parent who claims the dependent can claim what that parent paid.
How to claim it (tax year 2025 instructions): figure the qualifying expenses for each dependent, up to
,000, multiply by 25%, and enter the total on IA 1040, line 9. Keep records showing each dependent's name, the school attended or the qualifications for private instruction, and an itemized list of the expenses.
What counts: textbooks and other instructional materials for subjects legally and commonly taught in Iowa's public elementary and secondary schools, including materials for extracurricular activities and computers if required; driver's education fees; music or instrument lessons and sheet music used as part of private instruction and rental of instruments; activity fees and admissions for private instruction-related athletic, academic, music or drama events; band and athletic uniforms associated with private instruction; field trip fees during school hours; and tuition for competent private instruction as defined in § 299A.2 (instruction by or under a licensed practitioner).
What doesn't count: materials used to teach religious tenets, doctrines or worship; food, lodging or everyday clothing; tutoring not paid to a school; SAT, PSAT and ACT fees; purchased musical instruments; overnight trip travel; and anything bought with Students First ESA funds. Qualifying expenses paid with 529 account distributions may qualify.
Check each year: these figures and the line number come from the Department of Revenue's IA 1040 instructions for tax year 2025. Revenue hadn't posted tax year 2026 instructions when we checked in November 2026, so confirm the line on the 2026 form before you file.
Where Iowa stands on school choice (November 2026)
Students First Education Savings Accounts: created by the Students First Act, signed January 24, 2023, and universal since 2025–26 — every Iowa resident K–12 student who enrolls in and attends an accredited nonpublic school is eligible regardless of income. For 2026–27 a full-year ESA is $8,148 and a half-year ESA is $4,074; the money pays tuition and fees first, and any remainder can be spent on eligible expenses in the program's marketplace. Odyssey runs applications and payments for the state.
2026–27 windows: the full-year application window ran April 16 to June 30, 2026. House File 2754 (2026) added a half-year window, which runs 8:00 a.m. October 15 to 11:59 p.m. November 15, 2026; half-year funds arrive December 1, and half-year families must pay tuition and fees through the ESA portal by January 14, 2027.
Homeschool students can't use the ESA: the student must be enrolled in and attend an accredited nonpublic school. The Department says a student homeschooled in 2025–26 can apply as long as the student enrolls full time at an Iowa accredited nonpublic school.
School Tuition Organizations (STOs): Iowa-based 501(c)(3) charities that give tuition grants to students at accredited nonpublic Iowa schools. Donors receive an Iowa tax credit of 75% of their contribution; the statewide credit cap is 0 million for each calendar year beginning on or after January 1, 2022. A student's household income can't exceed 400% of the federal poverty guidelines. STO grants don't pay homeschool costs.
Public options: open enrollment lets a family apply to move a child to another Iowa school district (the deadline for grades 1–12 is March 1 for the next school year, but it doesn't apply to applications to a district with a Department-approved online school). Charter schools are public schools run by independent boards under five-year agreements approved by the State Board or the University of Northern Iowa. Approved online schools are public or nonpublic schools. Enrolling in any of these makes your child a public school (or nonpublic school) student, not a homeschooler.
The federal scholarship tax credit: Governor Reynolds announced on January 5, 2026 that Iowa would opt into the new federal program, and the Department of Revenue says Iowa has elected to participate for 2027. Iowa was on the IRS list of participating states as of October 22, 2026. From January 1, 2027, a taxpayer may claim a federal credit of up to
,700 ($3,400 for joint filers) for cash gifts to an approved scholarship granting organization (SGO). Nonprofits must apply to Revenue by 11:59 p.m. December 11, 2026 to be on Iowa's 2027 SGO list, and the first eligible contributions can be made after Iowa sends its list to the IRS in early 2027.
Who the federal scholarships are for: the Department of Education and the Department of Revenue describe SGO scholarships for eligible students attending public schools or accredited nonpublic schools, and the Governor's office says eligible students must have a family income below 300% of their area median income. Neither state page lists home-schooled students, so don't count on these scholarships for homeschool costs unless Iowa's SGO rules or a specific SGO says otherwise.
What it means for homeschool families: the Tuition and Textbook Credit is the state program you can use. You can't use the Students First ESA or STO grants while homeschooling, and the federal scholarships, as Iowa describes them, are for public and accredited nonpublic school students. What the law gives home-schooled students is access — dual enrollment in district classes and activities for CPI families, Senior Year Plus college courses, special education through the district and AEA, driver education, recognized parent-issued diplomas and the Last-Dollar Scholarship. We make no prediction about 2027 legislation.
Dual enrollment, HSAPs, athletics and Senior Year Plus
Dual enrollment: if a CPI parent asks, the child is registered in the public school district for dual enrollment and may take part in any academic activities in the district and in extracurricular activities on the same basis as public school children (§ 299A.8). Ask by September 1 (or within 14 calendar days of moving or leaving a school); after that, a district may lawfully refuse a class that's already full. Enrolling only to get the free annual test isn't dual enrollment.
How much: a parent may not use dual enrollment to enroll a child in all courses but one (IAC 281—31.5(4)). The Department's example: in an eight-period day, a student may dual enroll for up to six periods. A student dual enrolls in the resident district, or open enrolls to another district and dual enrolls there. There is no cost to dual enroll, but the district may charge the same fees it charges regular students, and textbook fees are prorated.
Homeschool assistance programs (HSAP): a district program — not required — in which a licensed teacher hired by the district supports CPI families, with contact at least four times per 45 days of instruction, one of every two contacts face to face (IAC 281—31.6). HSAP families may get instructional materials on the same basis as enrolled students, aren't required to test unless the HSAP requires it, and pay nothing to take part. An HSAP may not give money to parents or students (§ 299A.12(3)), and districts may not make cash payments or give publicly funded resources directly or indirectly to CPI families (IAC 281—31.7(3)).
Athletics (IHSAA and IGHSAU): under the state's eligibility rules, which the IHSAA prints in its handbook, a CPI student may dual enroll in the resident district's public school and compete in interscholastic athletics there if the student meets the state rules and the school's own requirements. A CPI student who isn't dual enrolled may compete for an accredited nonpublic school that accepts the student, applying on a Department form. Any ineligibility period applies only to varsity contests (IAC 281—36.8(5)(b)–(c)).
Athletic eligibility in practice: the Department's handbook says homeschool athletes must be enrolled in at least four classes, counting district and homeschool classes, and must show proof of academic eligibility the same way enrolled students do — the athletic department will want verification that the athlete is passing all homeschool courses. Students past compulsory age who dual enroll for athletics file Form A with course documentation. IPI students can't dual enroll.
Senior Year Plus: the umbrella for Advanced Placement, Postsecondary Enrollment Options (PSEO), concurrent enrollment through community colleges and career academies. The Department's handbook says students under CPI Option 1 or 2 who are dual enrolled may take part. PSEO is for 11th and 12th graders and for 9th and 10th graders identified as gifted and talented (§ 261E.6). Concurrent enrollment is open to students in grades 9–12; IPI and CPI students reach it through the school district (§ 261E.8; IAC 281—31.7(6)).
Showing readiness: a CPI student can show proficiency for Senior Year Plus with scores on the annual achievement evaluation, a written recommendation from the supervising licensed practitioner, a PSAT selection index of at least 141, an ACT composite of at least 21, or an SAT reading-and-math total of at least 990 (§ 261E.3). The Department has told districts they may not set different standards for dual-enrolled students or refuse a supervising teacher's recommendation.
Costs and colleges: a homeschool student may take a full load as the community college defines it; the family pays for courses above a full load or outside the district's contract with the college, and the district provides textbooks on the same basis as for enrolled students. Colleges set their own enrollment rules — DMACC, for example, says it offers home schooled students credit courses and its Career Advantage concurrent enrollment.
Special education and AEA services
The law: a child identified as needing special education may be placed under competent private instruction. A CPI child whose performance suggests a need for special education is referred for evaluation, at times and places convenient for the family where reasonably possible, and the parent may request dual enrollment for special education services (§ 299A.9; IAC 281—31.7(1)).
Services through dual enrollment: the Department's handbook says the AEA and district must provide a dual-enrolled homeschool student special education services to the same extent as a regularly enrolled student, and diagnostic evaluations are provided to all students regardless of enrollment status. The IEP team can't deny the decision to homeschool, and the district or AEA may require the student to come to its premises for services.
If you don't report: families using IPI, or CPI Option 2 without reporting, revoke consent for services and the IEP is closed. A CPI Option 2 family who wants services or an eligibility evaluation must file Form A and can no longer use the no-reporting option.
Other AEA help: CPI families can request AEA services and materials through the district of residence; the AEA provides them on the same basis as for enrolled students when the child is dual enrolled or in an HSAP (IAC 281—31.7(3)(c)). A child whose disability is so significant that a standardized test wouldn't give relevant results may ask the Department to approve an alternative evaluation (IAC 281—31.4(7)).
Driver's license for home-schooled teens
Driver education from the district: every Iowa public school district must offer or make available an approved driver education course to students in the district who receive CPI or IPI (§ 321.178(1)(c), as amended in 2026). The Department's handbook says students don't have to dual enroll to take it; families who think they qualify for a reduced fee can ask the district for the free and reduced application.
Parent-taught driver education: as an alternative, a teaching parent may teach the course (§ 321.178A). The student must be 14 to 21, hold a valid instruction permit and be in the parent's custody; Iowa DOT's checklist lists students attending public school, accredited nonpublic school or homeschool under chapter 299A. The parent needs a valid Iowa driver's license and a clear driving record for the previous two years.
The course: the student completes one of the Iowa DOT's pre-approved courses (AAA How to Drive, Driver Ed in a Box, Driver Education 101, National Driver Training, NICC High School Driver's Ed or Safe2Drive), bought from the provider, plus 30 hours of street or highway driving including 3 hours at night, recorded in a driving log. The parent then submits the online Application for Parent-Taught Driver Education with the completion certificate and log; once DOT approves it, it emails a letter of completion, and the student must pass a DMV driving test.
The licensing steps: an instruction permit at 14 after passing the knowledge and vision tests, with a parent's written consent. An optional special minor's restricted license at 14½ lets a teen drive alone to school, activities and work; home-schooled students are limited to a 25-mile driving distance, and the primary homeschool instructor signs the affidavit (form 430021). An intermediate license at 16 requires an approved driver education course, a permit held 12 months and 6 months of clean driving; a full license is available at 17 after 12 months on the intermediate license and 10 hours of supervised driving, 2 of them at night.
Attendance and licenses: a teen of compulsory attendance age who isn't in school, CPI or IPI (or an alternative school or adult education) can't get an intermediate or full license until 18 (§ 299.1B). For parent-taught students, 20 of the 30 driving hours can count toward the intermediate-license requirement in § 321.180B(2) (§ 321.178A(5)).
For vendors: serving Iowa homeschool families
No homeschool account, no approved list: Iowa has no state program that pays homeschool vendors and no approved-vendor list for homeschool families. Families pay you directly. Don't suggest that a state program pays for your products.
The Tuition and Textbook Credit: many Iowa families will want to count your products toward the credit — 25% of the first
,000 per child (tax year 2025). Revenue's list of eligible expenses includes textbooks and other instructional materials for subjects legally and commonly taught in Iowa's public schools, driver's education fees, and music or instrument lessons that are part of private instruction. Materials that teach religious tenets, doctrines or worship, and tutoring not paid to a school, don't count. Give itemized receipts, and let families decide what to claim; don't promise a credit.
Students First ESA marketplace: ESA funds go only to students at accredited nonpublic schools, and must pay tuition and fees first; any remainder may be spent on eligible expenses in the Odyssey marketplace, where vendors register. That market is private school families, not homeschoolers.
The federal scholarship tax credit: Iowa takes part from 2027, with SGO applications due December 11, 2026. The state describes these scholarships for students at public and accredited nonpublic schools, so wait for Iowa's SGO list and each SGO's own rules before telling homeschool families anything.
Curriculum and testing: IPI and no-reporting CPI families must teach mathematics, reading and language arts, science and social studies, and the Department doesn't review, recommend or require a curriculum. Families who report need an annual evaluation by May 31 — an approved standardized test, a portfolio review by a licensed Iowa teacher approved by the superintendent, or an accredited correspondence school's report card. Testing, portfolio reviews and record-keeping help are steady needs.
Licensed teachers, microschools and co-ops: Iowa-licensed teachers can supervise CPI Option 1 families — generally no more than 25 families or 50 children a year unless the Department grants an exemption. Since House File 2754 (2026), independent private instruction no longer has a four-student limit or a ban on charging tuition — but IPI must still have private or religious-based instruction as its primary purpose and can't be a nonpublic school. Programs should get their own legal advice on how they're structured.
High school and college: parents can now issue diplomas and transcripts that Iowa law accepts like a school's (§ 299A.13), so clear course descriptions, credits and grades are valuable. HiSET preparation, ACT and SAT preparation, and Senior Year Plus support (the PSAT, ACT and SAT cut scores in § 261E.3) are also in demand.
Driver education: parent-taught families must use an Iowa DOT pre-approved course; the approved list is posted on the DOT's parent-taught driver education page.
Listing on My Learning Source is separate from any state program — Iowa doesn't approve vendors for homeschool families, and families find you here either way.
My Learning Source is an independent marketplace. We are not affiliated with the Iowa Department of Education, any Iowa school district or area education agency, the Iowa Legislature, the Office of the Governor, the Iowa Department of Revenue, the Iowa Department of Transportation, Odyssey, the IHSAA or IGHSAU, any school tuition organization, scholarship granting organization or college. Iowa does not approve vendors for homeschool families, and a listing here says nothing about any tax credit or scholarship program. This guide is general information, not legal or tax advice.
As of November 2026.
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