Homeschooling in Nebraska

How Nebraska Classifies Homeschools

Nebraska does not have a standalone homeschool statute. Instead, homeschools operate as "exempt schools" under the state's private school laws (Nebraska Revised Statutes §79-1601 through §79-1607). The procedures for homeschooling are governed by Rule 13, which is the administrative regulation setting out the filing process and standards for exempt school families.

Compulsory Attendance

Nebraska's compulsory attendance law covers children ages 6 through 18. This is one of the broadest age ranges in the country. If your child turns 6 during the school year, you must ensure they are receiving an education — either through public school, private school, or a compliant exempt (home) school program.

Filing Requirements

You must file Form A (Parent/Guardian Information) and Form B (Student Information) with the Nebraska Commissioner of Education by July 15 before each school year. If you begin homeschooling mid-year, file at least 30 days before you start instruction.

Your filing must include a signed statement declaring that you are choosing to home educate because the requirements for approval and accreditation either:

• (i) violate sincerely held religious beliefs of the parents or legal guardians, or
• (ii) interfere with the decisions of the parents or legal guardians in directing their child's education

Most families select option (ii). This language comes directly from the statute and is a required part of the filing — it is not a religious test.

Birth Certificate Requirement

Under Nebraska's Missing Children Identification Act (§43-2007), you must provide a certified copy of your child's birth certificate — or other reliable proof of identity and age with a notarized affidavit — when you first enroll your child in your exempt school.

Required Subjects

Nebraska requires instruction in the following subject areas:

• Language arts (reading, writing, grammar, spelling)
• Mathematics
• Science
• Social studies
• Health

You choose your own curriculum and materials. The state does not approve or review curriculum choices.

Instructional Hours

Exempt schools must provide 1,032 hours of instruction per year for elementary grades and 1,080 hours for high school. This breaks down to roughly 5–6 hours per day over a standard school calendar.

Teacher Qualifications

Following the passage of LB 1027 in 2024, Nebraska no longer requires parents to hold any specific educational credentials to homeschool. Under previous law, some teacher qualification standards applied, but LB 1027 eliminated these requirements. Per §79-1601(3), no teacher certification is needed.

Immunization Requirements

Families who file under the "interfere with parental decisions" reason (option ii) must comply with Nebraska's immunization requirements under §79-217. Your child must be immunized against measles, mumps, rubella, poliomyelitis, diphtheria, pertussis, and tetanus — or you must file a medical or personal exemption. Families who file under the religious reason (option i) are exempt from immunization requirements.

LB 1027: Major 2024 Reform

LB 1027, passed in 2024, significantly reduced Nebraska's homeschool requirements. Key changes included eliminating teacher qualification mandates and simplifying the filing process. Rule 13 is currently being revised to reflect these statutory changes. Provisions of Rule 13 not affected by LB 1027 remain in effect.

Nebraska Opportunity Scholarships

Nebraska created the Opportunity Scholarship program through legislation in 2023–2024 (LB 753 and LB 1402). This program provides education funding through tax-credit scholarships. Donors receive a state tax credit for contributions to approved Scholarship Granting Organizations (SGOs), and families can apply for scholarships to offset educational expenses. Check with Nebraska SGOs for current availability and eligibility requirements.

Federal Tax Credit Scholarship (Starting 2027)

Governor Pillen signed an executive order opting Nebraska into the federal tax credit scholarship program. Beginning January 1, 2027, taxpayers can donate up to $1,700 to qualifying scholarship-granting organizations and receive a dollar-for-dollar federal tax credit. While this directly benefits donors, it expands the scholarship pool available to Nebraska homeschool families.

Federal Options

All Nebraska homeschool families can benefit from:

• Coverdell Education Savings Accounts: Save up to $2,000 per child per year with tax-free growth and qualified withdrawals for educational expenses
• 529 Plan (NEST): Nebraska's NEST 529 plan offers state tax deductions of up to $10,000 per year for contributions. While primarily designed for college savings, some homeschool expenses may qualify under federal rules allowing up to $10,000 per year for K-12 tuition.

No State ESA or Voucher Program

Nebraska does not currently offer a universal Education Savings Account (ESA) or voucher program for homeschool families. Financial assistance is limited to the scholarship programs described above and federal savings vehicles.