Are Tutoring or teaching services an allowable Arizona ESA expense?

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Are tutoring or teaching services ESA eligible in Arizona?

Verdict · SY2025-26 handbook

Yes — allowed under its own category rules

Yes. Tutoring or teaching services are allowable under a statutory ESA purchase category, with their own documentation and channel rules.

Documentation required

Debit card/reimbursement: receipt + tutor credential (HS diploma or higher; homeschool diplomas accepted) OR business Tutoring/Teaching Attestation Form. Pay Vendor: no credential upload needed.
Government-entity classes need no credential

Worth knowing

Allowable subjects incl. agriculture, archery, art, chess, civics, cooking, dance, drama, driver's ed, foreign language, grammar, gymnastics, home ec, horseback riding, martial arts, math, music, personal finance, PE, reading, science, sewing, social studies, swimming, woodworking. Dog training and inappropriately explicit courses are NOT allowable. Credentials cannot be expired; screenshots not accepted. Teacher/tutor travel costs prohibited.

The receipt still has to be complete

A yes on allowability doesn't survive an incomplete receipt. Every receipt needs the vendor's name, address, and contact; the date; a receipt or order number; an itemized description; and the itemized and total amounts. Missing any field can get the expense rejected — and undocumented debit-card purchases past the quarterly deadline must be repaid.

tutormusic lessonspiano lessonsswim lessonsdance classmartial arts classhorseback riding lessonsdrivers edlanguage classcooking class

Source: A.R.S. §15-2402(B)(4)(d); Handbook Ch.3. School year 2025-26 rules. Last reviewed 2026-06-12.

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Educational information based on the official ADE Parent Handbook SY2025-26 — not legal advice. Final allowability is determined by ADE. Verify against the official database at azed.gov/esa/esa-allowable-items.