Arkansas EFA 2026-27: deposits, receipts and allowed expenses

Arkansas Education Freedom Accounts · last checked September 25, 2026 against the official EFA page and the EFA Family Handbook (2025-26 edition; the 2026-27 edition hadn't been posted yet).

If you pay out of pocket and ask to be reimbursed, you need a receipt and proof of payment. Invoices without proof of payment aren't approved, and the handbook warns that reimbursements raise the chance of an audit.

2026-27 amounts and deposit dates

What a reimbursement receipt needs

• Vendor name and contact information
• A description of each item, with dates for services
• Itemized prices and the total
• The purchase date and proof of payment
• The student's name for services, where possible

Reimbursements typically arrive within 14 business days, longer at the start of a quarter.

Allowed expense categories

• Tuition at a participating private school or microschool
• Mandatory school fees
• Testing (standardized, AP, ACT/SAT, CLEP, credential exams)
• Uniforms required by the school's dress code
• Curricula and instructional materials
• Tutoring and instructional services
• College courses (dual or concurrent enrollment)
• Career and technical education
• Services for students with disabilities
• Technology (laptops or tablets over $1,000 need justification)
• Transportation to a school or provider, at the state mileage rate
• Supplies and equipment
• Public school course fees
• Extracurricular, PE, field trips and memberships, capped at 25% of the year's award ($1,802 on the standard award)

Things the handbook says are not allowed

Examples include optional activity fees such as sports teams and club dues, entertainment electronics, streaming, medical costs, late fees, clothing that isn't a required uniform, internet and phone bills, recreational travel, gift cards, and items for siblings who aren't in the program.

Keep the paper trail

The handbook tells families to keep receipts, invoices and order confirmations in case of an audit. School Choice Tracker keeps them on your phone, tagged by child and category. It also warns you as extracurricular spending nears the 25% cap and exports a report whenever you need one.

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School Choice Tracker is independent and not affiliated with the Arkansas Department of Education or ClassWallet. This page summarizes public sources and isn't legal or financial advice; the official handbook controls. Sources: ADE information for families, EFA rules.