Montana Homeschool Funding
State ESA (special needs) and tax-credit scholarships.
Main program
Program name: Special Needs Equal Opportunity Education Savings Account (ESA) • plus tax-credit scholarships via certified Student Scholarship Organizations (SSOs)
Admin: Office of Public Instruction (ESA); nonprofit SSOs certified by MT Dept. of Revenue (scholarships)
Typical award
ESA amount: Based on the student’s resident district ANB formula; the state publishes a district-by-district table each year.
SSO scholarship: Set by each SSO and may not exceed 50% of the statewide average per-pupil public expenditure; paid to the private school.
Disbursement: ESA is parent reimbursement for allowable expenses through OPI; SSO scholarships pay the private school directly.
Who qualifies
- ESA (special needs): MT resident; ages 5–19 on Sept 10; identified as a “child with a disability” under IDEA. Additional conditions apply (see OPI page/handbook).
- SSO scholarships: MT resident enrolled in a qualified private school; income/need criteria set by each SSO.
Timeline
- ESA application windows: May 1–Jun 1 and Nov 1–Dec 1 (twice per year).
- ESA reimbursements: Ongoing per OPI instructions once awarded.
- SSO scholarships: Applications typically open late winter–spring; awards as funds become available.
Overview
Montana offers a statewide Education Savings Account for students with disabilities (reimbursement to parents for approved educational expenses) and tax-credit scholarships through certified SSOs for private-school tuition. ESA funds can be used while learning at home or in qualified settings; SSO scholarships are only for tuition/fees at qualified private schools (not independent homeschools).
Programs
Special Needs Equal Opportunity ESA (OPI)
- Type: ESA (parent reimbursement) for students with disabilities under IDEA
- Award: District-specific ANB amount; see annual “Student Amounts” table
- Uses: Curriculum/materials, tutoring/instruction, therapies, assessments, tech, and other allowable reimbursements defined by OPI
- Admin: Montana OPI (application, contract, and reimbursements)
ESA program page (apply & details) • Parent Handbook (PDF) • Allowable reimbursements (PDF) • SY 2025–26 Student Amounts (PDF)
Student Scholarship Organizations (SSOs)
- Type: Tax-credit scholarship (donations → certified SSO → tuition awards at qualified private schools)
- Award: Set by SSO; capped by statute at 50% of statewide average per-pupil expenditure
- Uses: Private-school tuition and required fees at a qualified education provider (not public schools or homeschools)
- Admin: Nonprofit SSOs certified by MT Dept. of Revenue
ACE Scholarships — Montana • Definition of “qualified education provider”
Eligibility
- Residency: Student must be a Montana resident (all programs).
- ESA (special needs): Ages 5–19 on Sept 10; must meet IDEA “child with a disability” definition; additional program conditions apply.
- SSO scholarships: Enroll in a qualified private school; meet SSO’s income/need criteria. Homeschools are not “qualified education providers.”
How to apply
- ESA: Go to OPI’s ESA page during the window (May 1–Jun 1 or Nov 1–Dec 1), create an account, complete the application, sign the ESA contract, and follow reimbursement instructions.
- SSO: Apply through an SSO (e.g., ACE). Separately apply to a qualified private school; the SSO pays the school if awarded.
Covered expenses
- ESA (allowable examples): curriculum & textbooks, tutoring/instruction, special-education therapies, standardized tests/evaluations, education software & online courses, certain tech & accessories
- Supplies & materials directly tied to the student’s plan
- SSO scholarships: tuition & required fees billed by the private school
- Not covered (typical): general homeschool purchases under SSO; any expense not on OPI’s ESA allowable list
- Always save itemized receipts for ESA reimbursements
See OPI’s two-page “Allowable & Unallowable Reimbursements” guide for the definitive list and documentation rules.
Deadlines
| Milestone | Date | Notes |
|---|---|---|
| ESA application windows | May 1–Jun 1 and Nov 1–Dec 1 | Apply on OPI ESA page |
| ESA reimbursements | Ongoing | Follow OPI reimbursement form/instructions |
| SSO scholarship windows | Feb–Apr (varies) | Check each SSO (e.g., ACE) |