Tennessee EFS / IEA calculator for 2026-27

How EFS / IEA amounts work in 2026-27

• Private school, pre-K: Not covered. All three Tennessee programs start at kindergarten.
• Private school, grades K-12, with an IEP: Set per student. With an IEP for a qualifying disability, the Individualized Education Account (IEA) gives your district's base state funding plus its average special education funding. Tennessee hasn't posted 2026-27 dollar figures, so ask the IEA team for your child's amount. Your child could choose the $7,530 Education Freedom Scholarship instead.
• Private school, grades K-12, without an IEP: $7,530 per child. The Education Freedom Scholarship is $7,530 for 2026-27. It pays tuition and fees at a registered Tennessee private school first, and anything left can go to approved learning costs. In Memphis-Shelby, Metro Nashville and Hamilton County, lower income families may instead qualify for the ESA Pilot, about $10,100 a year.
• Homeschool, pre-K: Not covered. All three Tennessee programs start at kindergarten.
• Homeschool, grades K-12, with an IEP: Set per student. With an IEP for a qualifying disability, the Individualized Education Account (IEA) can be used for independent home school. It gives your district's base state funding plus its average special education funding. Tennessee hasn't posted 2026-27 dollar figures, so ask the IEA team for your child's amount.
• Homeschool, grades K-12, without an IEP: IEP required for home school. Without an IEP there's no Tennessee account for home school. The Education Freedom Scholarship and the ESA Pilot both require enrolling in a registered private school.

When the money arrives

• Private school and homeschool with an IEP: IEA money loads onto the IEA debit card four times a year. Dates are projected and move to the next business day on a weekend or holiday. The state doesn't publish how the award is split. 1st: Sep 15, 2026; 2nd: Mid Nov 2026; 3rd: Mid Feb 2027; 4th: May 17, 2027.
• Private school: Education Freedom Scholarship money arrives in the online portal in four parts: 50%, 20%, 20% and 10%. Dates are projected and can change. Quarter 1 (50%): Aug 17, 2026; Quarter 2 (20%): Oct 15, 2026; Quarter 3 (20%): Jan 15, 2027; Quarter 4 (10%): Mar 15, 2027.

Good to know

• Pre-K isn't covered. All three programs start at kindergarten.
• Tennessee runs three programs. We show the IEA for children with an IEP and the Education Freedom Scholarship for everyone else.
• Education Freedom Scholarship: statewide, a limited number of awards given by priority, with income limits for some priority groups. 2026-27 applications are closed. Unused money carries forward while your child stays in the program.
• IEA: needs an active Tennessee IEP for a qualifying disability and, for most students, a full prior year in a Tennessee public school (kindergarten starters and new residents are exceptions). No income limit. You must spend at least half of each year's money, and up to half can carry over. 2026-27 applications are closed; 2027-28 is expected to open Feb 16, 2027.
• ESA Pilot: only for students zoned to Memphis-Shelby County Schools, Metro Nashville Public Schools or Hamilton County Schools (or a former Achievement School District school), with household income no more than twice the free lunch limit. 2026-27 is $10,093.89 in Hamilton County and $10,132.54 in Nashville and Memphis-Shelby, paid 50% Aug 4, 20% Oct 1, 20% Jan 5 and 10% Mar 1. Private school only.
• The Education Freedom Scholarship and the ESA Pilot are not open to home school students; only the IEA is.

Last checked Oct 29, 2026. Official program site: tn.gov/education. Your award notice is final.

Keeping receipts? The ESA and Allotment Tracker logs every purchase against your deposits and shows what's left, in Google Sheets or Excel.