Homeschool Funding in Montana

Montana Special Needs ESA

Montana offers a Special Needs Equal Opportunity Education Savings Account (ESA) for eligible students. If your child is ages 5–19 and has an IEP under the Individuals with Disabilities Education Act (IDEA), you may qualify for approximately $5,500 to $8,000 per year, depending on grade level and home district. This is a reimbursement-based program — you pay for approved educational expenses up front, then submit receipts to the Office of Public Instruction. Eligible expenses include:

• Tutoring and educational therapy
• Online curriculum and software
• Standardized testing fees
• Special education services

There is no income limit to apply. Contact the Montana Office of Public Instruction for the current application.

Tax Credit Scholarship Program

Montana participates in a tax-credit scholarship program through approved Scholarship Granting Organizations (SGOs). Donors receive a state tax credit for contributions to SGOs, and families can apply for scholarships to offset educational expenses. Check with Montana SGOs for current availability and eligibility.

Federal Tax Credit Scholarship (Starting 2027)

Beginning January 1, 2027, Montana has opted into a federal tax credit scholarship program that allows taxpayers to claim a nonrefundable federal tax credit of up to $1,700 for contributions to approved SGOs that fund K-12 scholarships. While this benefits donors rather than families directly, it will increase the pool of scholarship dollars available to Montana homeschool families.

Federal Options

All Montana homeschool families can take advantage of Coverdell Education Savings Accounts (ESAs), which allow you to save up to $2,000 per child per year with tax-free growth and withdrawals for qualified educational expenses including curriculum, supplies, and tutoring.