Students First Education Savings Accounts

The Students First Act, introduced by Governor Reynolds and signed into law on January 24, 2023, makes state funding available to support the success of every K-12 student in Iowa. The bill established a framework and funding for education savings accounts (ESAs), which may be used by eligible families to cover tuition, fees, and other qualified education expenses at accredited nonpublic schools in Iowa.

Iowa Administrative Code 281-20 specifies definitions for the program, eligibility requirements for participation, parameters for the application process, and program administration and accountability.

Apply for Students First ESA

Application Help: help.ia@withodyssey.com or 515-368-9564

The Students First ESA Application is available in English and Spanish. The application window for the 2025-26 school year is open from 8:00 a.m. on April 16, 2025 through 11:59 p.m. on June 30, 2025. Apply Now

Applying for the first time: Parents/guardians will first be directed to sign up with an email and password. Parents/guardians will receive a message from Odyssey asking them to confirm their email address. After the email is confirmed, the parent/guardian can sign in to the ESA portal to begin their application.

Returning applicants: Parents/guardians with an existing ESA portal account will log in to the existing account to begin the application for the 2025-26 school year.

Program Overview

Parents who choose to enroll their eligible children in one of Iowa’s accredited nonpublic schools will receive an amount equal to the per pupil funding allocated to public school districts for the same budget school year. For the 2025-26 school year, the amount will be $7,826, plus any increase determined by the Iowa Legislature. Funds are held in an education savings account (ESA) to be used for tuition, fees, and other eligible qualified education expenses.

The state contracted with Odyssey for ESA program administration, including applications, financial transactions, compliance, fraud prevention, and customer service. Odyssey securely administers funds and provides families with direct customer service and support.

Program Eligibility

Students First ESAs are awarded based on the eligibility criteria below:

School Year 2024-25

• A student who was approved and used an ESA in the 2023-24 school year
• A student entering kindergarten at an Iowa accredited nonpublic school
• A student who attended an Iowa public school in the prior year
• A student enrolled in an accredited nonpublic school with a household income at or below 400% of the 2024 Federal Poverty Guidelines, $124,800 for a family of four

School Year 2025-26

• Beginning with the 2025-26 school year, and for each subsequent year, all Iowa resident K-12 students are eligible regardless of income.

2025-26 ESA Calendar Important Program Deadlines

• April 16, 2025 – ESA Applications Open
  Parents/Guardians can begin applying for an ESA at 8:00 a.m.
• June 30, 2025 – ESA Applications Close
  The deadline to submit an ESA application for the 2025-26 school year is 11:59 p.m.
• July 15, 2025 – Fall ESA Funds Available
  Fall ESA funds are available.
• September 30, 2025 – Enrollment & Payment Deadline
  To receive and retain ESA funds, each participant must (1) be attending an accredited nonpublic school in Iowa, and (2) pay tuition and fees through the ESA portal by 11:59 p.m.
  Failure to complete this step will make the student ineligible to receive and retain ESA funds for the 2025-26 school year.
• October 1, 2025 – Eligibility Finalized
  Any student with an approved ESA application who is not attending an Iowa accredited nonpublic school or who did not pay fall tuition and fees through the ESA portal by September 30, 2025 are determined to be ineligible.
• December 1, 2025 – Spring ESA Funds Available
  Spring ESA funds are available.
• February 1, 2026 – Spring Tuition & Fees Deadline
  Parents must pay spring tuition and fees through the ESA portal by 11:59 p.m.

Tips for Families

• Applications:
  • Annual ESA applications are required for all prospective ESA participants.
• Eligibility:
  • Eligible students are those who
    • Have an approved application,
    • Attend an Iowa accredited nonpublic school, and
    • Pay fall tuition and fees by September 30 deadline.
• Funding amount:
  • The ESA amount for the 2025-26 school year will be $7,826, plus any increase established by the Iowa Legislature.
  • ESA funds for the 2025-26 school year will be available beginning July 15, 2025, or 30 days after an ESA application is approved, whichever is later.
• ESA balance: Funds remaining in an ESA from a prior year are eligible to be used in another year the student is an ESA participant.
• School of choice: The ability to select the school the ESA participant plans to attend in the 2025-26 school year will be available in the ESA portal immediately after an application is approved.
• Using ESA funds:
  • Funds are made available through the ESA portal.
  • Nonpublic schools charge tuition and fee amounts through the ESA portal.
  • Half of the ESA funds are made available beginning July 15 to use for fall tuition and fees. The other half of the ESA funds are made available December 1 to use for spring tuition and fees.
  • Funds are required to be used for tuition and fees first.
  • If funds remain after tuition and fees are paid, funds may be used in the marketplace on eligible expenses. See Eligible and Ineligible Expenses.

Questions & Answers

Updated April 1, 2025

Frequently asked questions are organized by the following topics: Application, Eligibility, Funds, and Memorialized Questions: School Year 2024-25.

Questions: Application

1. When will the application be available for families to set up a Students First ESA?
   The Students First ESA Application will be available in English and Spanish. The application window for the 2025-26 school year is open from 8:00 a.m. on April 16, 2025 through 11:59 p.m. on June 30, 2025.
2. I have two students who will be attending an Iowa accredited nonpublic school in the 2025-26 school year. Do I have to create an application for each student?
   Only one application per family is needed. Parents/guardians can add multiple students from their household onto their application.
3. Who sees my application information?
   Application information will only be viewed by parties necessary to complete the application verification and approval process, which includes the Iowa Department of Education, the Iowa Department of Revenue, and Odyssey.
4. How long will it take to know if my application has been approved?
   Applications that are able to be verified through the automatic review processes (i.e., verify through information available in a 2024 Iowa State Tax Return) should receive a response within 30 minutes of completion. Applications that require additional documentation to verify through a manual review will take additional processing time.
5. If I identify the school my child plans to attend within the ESA portal, does that mean my child is enrolled at that school?
   No. Applying for enrollment to an Iowa accredited nonpublic school is a separate process from applying for an ESA through the ESA portal. Identifying the school that the student plans to attend in the ESA portal has no bearing on whether the student will be admitted to that school. Nonpublic school enrollment is unrelated to the application and selection process, and is strictly between the family and the school.

6.  What information do I need to set up an ESA for my child?
   Parents/Guardians who apply for an ESA will need the information below.

   • Parent/Guardian Legal Name

   • Parent/Guardian Contact Information (email address and phone number that can receive text messages for updates) and Preferred Language (English or Spanish)

   • Parent/Guardian Current Residential Address

   • Address used for the 2024 Iowa State Tax Return (if different from current address)

   • Parent/Guardian ID (Social Security Number or Individual Taxpayer Identification Number)

   • Parent/Guardian Spouse ID (Social Security Number or Individual Taxpayer Identification Number)

   • Student’s Legal Name

   • Student’s Date of Birth

   • Student’s Residential Address (if it is different from the parent/guardian address)

Questions: Eligibility

1. What information will be used to verify Iowa residency?
   Proof of Iowa residency is based on the parent/guardian’s 2024 Iowa State Tax Return. If the parent/guardian did not complete a 2024 Iowa State Tax Return, additional documentation will be required. Details of approved documents to submit for residency verification are listed below.

   Approved Residency Verification Documents

   • Option 1: Current Iowa Driver's License
   • Option 2: Proof of Residence (current mortgage, lease, utility bill) and one of the following:
     • Iowa Voter Registration Card
     • Claim of Homestead Credit or Military Tax Exemption on a home in Iowa
     • Active checking or savings account with an Iowa address
     • Other documents and correspondence initiated during tax periods with an Iowa address
   • Option 3: Other written and signed narrative from parent/guardian explaining the situation including a stated claim of Iowa residency, and other related documentation reflecting residency.

2. Will my income be used to determine whether my child is eligible for an ESA for the 2025-26 school year?

   No. Beginning with the 2025-26 school year, there is no income eligibility requirement for an ESA. 

3. Why do I need to submit my tax return if income is not being considered?

   The tax return is used solely to verify Iowa residency through an automated process. It is not used to assess income. If the parent/guardian did not file a 2024 Iowa State Tax Return, additional documentation will be required to establish eligibility.

4. Does my student need to be enrolled full time?
   Yes. Students must be enrolled full time at an accredited nonpublic school and attend classes for at least 75 percent of the full-time schedule.
5. Can I use ESA funds to pay preschool tuition for my child?
   No. ESA funds can only be used for students in kindergarten through 12th grade.
6. If my kindergartener is eligible for an ESA for the 2024-25 school year, will a payment be received in the ESA again the following year when my child is in first grade?
   Annual ESA applications are required for all prospective ESA participants.
7. My children attend an Iowa accredited nonpublic school and we receive tuition assistance from a STO. Are we also eligible for an ESA?
   ESA eligibility is not dependent upon STO eligibility.
8. My family just moved to Iowa. Are my students eligible for an ESA?
   Iowa residency is required to be established each year through the annual application process. For the 2025-26 school year, residency must be established prior to the application deadline of June 30, 2025.
9. We live in Council Bluffs, near the Nebraska border. Can my student use their ESA funds to attend an accredited nonpublic school in Omaha since it’s close to our home?
   No. Eligibility for the ESA program is limited to Iowa residents attending an Iowa accredited nonpublic school.
10. I am a current resident of Iowa but did not file a 2024 Iowa State Tax Return. Are my students eligible for an ESA?
    Applications that are not able to be verified through the automatic review process will require additional documentation to verify proof of residency.
11. My student was homeschooled in the 2024-25 school year and will be enrolling in an Iowa accredited nonpublic school for the 2025-26 school year. Is my student eligible for an ESA?
    Applications from an Iowa resident student that participated in homeschooling in the 2024-25 school year are eligible to apply for an ESA as long as they are enrolled as a full-time student at an Iowa accredited nonpublic school.

12. My student is switching schools in the middle of the semester. Will I still be able to use funds in the ESA?
    It depends on where the student is transferring. 

    If the student attended an Iowa accredited nonpublic school for part of the school year, then transfers to a public school, the unused funds will remain in the ESA and can be used in a future year when the student participates in the ESA program. 
    
    If the student is transferring from one Iowa accredited nonpublic school to another Iowa accredited nonpublic school, available funds may continue to be used as long as the student remains enrolled in the new accredited nonpublic school.

13. How will this work if my child lives in a split household?
    It is the responsibility of the parents/guardians to determine the correct person to complete the application and manage the ESA funds. The first parent/guardian to apply who meets the eligibility requirements will be the parent/guardian under which the ESA is established. For an application to be contested, court documents supporting the contesting person’s position as the parent/guardian that has education making authority are required for consideration.
    
    Note: The percent of custody or parenting time does not determine the parent/guardian who has the authority for educational decisions.
14. My family is moving within Iowa. Are my students eligible for an ESA?
    Moving within Iowa does not affect eligibility. The same program eligibility requirements apply.
15. Do both parents/guardians have to complete the form, or does the Iowa Department of Revenue verify through joint tax returns?
    Only one application per family is needed to apply for the ESA program. For married applicants, the SSN or ITIN of each spouse is required for the application. Both applicants will be required to electronically sign the application.

Questions: Funds

1. When can I begin using the ESA funds?
   Funds will be available for use beginning on July 15, 2025, or 30 days after the application is verified and approved, whichever is later.
2. How much will my student receive?
   The per student funding for the 2025-26 school year will be $7,826, plus any increase established by the Iowa Legislature. Half of the funds will be available for use in the Fall 2025 semester and the remaining half will be available for use in the Spring 2026 semester.

3. What happens if my student withdraws during the school year? Do ESA funds need to be refunded?

   It depends.

   If the student paid tuition and fees, but did not actually attend, the amount paid from the ESA is required to be returned to the ESA. Whether the family still owes any tuition depends on the agreement the family signed with the school.

   If the student paid tuition and fees from the ESA and attended only part of the year, the amount of any refund is determined by the school in accordance with the agreement between the school and the family. If a refund is due, the ESA is required to be refunded first, up to the amount paid from the ESA, before any amount is refunded directly to the family.

4. I have a child that will be in kindergarten in the fall. The amount of her tuition and fees is less than the amount of the ESA funding. Can I use the remaining funds from her ESA to pay tuition and fees for one of my other children?
   No. ESA eligibility and funding awarded is specific to each individual student. ESA funds from one account may not be used to pay for costs related to another student, regardless if that student is also an ESA participant.

5. My student paid tuition and fees and still has funds in their ESA. How can those funds be used? After tuition and fees are paid each semester, remaining ESA funds of active ESA participants may be used in the marketplace to pay for eligible expenses. See a list of eligible expenses in the “Information for Families” section. The marketplace is open year-round, but is not accessible each semester until tuition and fees are paid.

6. I do not anticipate spending all of my child’s ESA funds this year. Can I save them for next year?
   Yes. Funds remaining in an ESA at the end of one year from a prior year are eligible to be used in another year the student is an ESA participant. After July 15 of a school year, the funds may be used for eligible expenses.

Memorialized Questions: School Year 2024-25

1. How should I answer the question "Did this student attend an Iowa accredited nonpublic school in the 2023-24 school year” if my child only attended the nonpublic school for less than the full year or on a part-time basis?
   If a student attended an accredited nonpublic school in 2023-24, in any grade K-12, even for a single day or in a part-time program, the parent or guardian should say "Yes" to the question of whether or not the student attended an accredited nonpublic school in 2023-24. 
   If the student is enrolling in kindergarten for the 2024-25 school year, regardless of the grade they attended in 2023-24, mark “No” to the same question.
2. My child was in an accredited nonpublic school Pre-K program during the 2023-24 school year. Will my child qualify for an ESA as an incoming kindergartener for the 2024-25 school year?
   Yes. As long as Iowa residency can be established, all incoming kindergarteners who are five years of age by September 15, 2024 are eligible for an ESA in the 2024-25 school year, regardless of income.
3. My student attended an Iowa public school in the 2023-24 school year and will be enrolling in an Iowa accredited nonpublic school for the 2024-25 school year. Is my student eligible for an ESA even if we are above the income level?
   Yes. ESA applications from all Iowa resident students who attended a public school in the 2023-24 school year and choose to enroll in an accredited nonpublic school for the 2024-25 school year are eligible and not subject to income requirements.
4. How do I know if my family meets the income requirements to be eligible for the ESA?
   In the 2024-25 school year, only families whose children were enrolled in an Iowa accredited nonpublic school in the 2023-24 school year but did not receive and use an ESA will need to meet income eligibility requirements. Families with a household income at or below 400% of the 2024 Federal Poverty Guidelines are eligible. See matrix below.

5. How is “household” defined?

   Household is defined in Iowa Administrative Code 281-20(1) as the number of people who reside together and who are related by birth, marriage, adoption, legal guardianship, or by placement in the home through a state agency.
   
   “Household” includes parents, student applicants, and other children who share at least one parent by birth, by adoption, by a parent’s current marriage, or by placement in the home through a state agency. 
   
   A parent on military duty is considered to be residing in the household.
   
   If  “household” cannot be clearly determined through review of the submitted tax return, additional information may be requested to determine eligibility.

6. What line on my Iowa tax form is used to identify household income when determining eligibility for an ESA?
   For the 2024-25 school year, household size and income will be based on information reported on line 4 of the Iowa 2023 1040 tax form.
7. What information will be used to verify income restrictions if the application was not able to be approved through the automatic process?
   Income verification is only required for students who attended an Iowa accredited nonpublic school in the 2023-24 school year who did not receive and use an ESA. A student that attended a nonpublic school in 2023-24 that will be in kindergarten in 2024-25 does not have to meet income requirements.
   
   If the parent/guardian did not complete a 2023 Iowa State Tax Return, additional documentation will be required. Examples of approved documents to submit for income requirement verification are listed below.
   • Option 1: Proof of enrollment in an Iowa program that has an income eligibility component below the income threshold.
     • Eligible programs: SNAP, child care assistance, cash assistance, or Iowa Medicaid
     • Required documentation: Iowa HHS Notice of Decision or image of SNAP card with matching parent name
   • Option 2: Written and signed narrative stating claim of net income and household size, and most recent pay stub for both parents/guardians and letter from each employer verifying annual income for the employee
   • Option 3: State or Federal 2023 Tax Return
   • Option 4: If the information above is not available: Other situation requires (1) written and signed narrative of situation from parent/guardian, (2) stated claim of net income and household size, and (3) related documentation proving net income and/or household size (e.g., divorce decree in the case of divorce, unemployment letter in the case of unemployment).

Information for Families

• Iowa’s Students First Act ESA Program: Eligible and Ineligible Expenses
• 2024-25 Iowa Nonpublic School Building Directory
• Application Training Webinar Recording for Families - Recorded 4-14-24. Provides an overview of Iowa's Students First Education Savings Account (ESA) application platform and process, including eligibility criteria, required documentation and the verification and approval process.
  • PowerPoint for Families
• Spanish Application Training Webinar Recording for Families - Recorded 5-15-24.
  • Spanish PowerPoint for Families
• Parent or Guardian Appeal Rights

Sign up for ESA Notifications

This webpage is updated and notifications sent when new information is available about Students First ESAs. 

Sign up to receive email notifications about Students First ESAs.

Information for Accredited Nonpublic Schools

• Iowa’s Students First Act ESA Program: Accredited Nonpublic School FAQs (6-19-23)
• Odyssey Training Webinar Recording for Nonpublic Schools (5-17-23)
  • PowerPoint for Nonpublic Schools
• Verifying Students and Entering Tuition and Fees Odyssey Training Webinar Recording for Nonpublic Schools (7-25-23)

2025-26 ESA Calendar: Important Deadlines for Schools

• July 15, 2025 – Fall ESA Funding Available
  Fall semester ESA funds are made available to families. Tuition and fees may be charged in the ESA portal.
• September 30, 2025 – Enrollment & Payment Deadline
  Parents are required to confirm tuition and fee payments by 11:59 p.m. in the ESA portal to maintain ESA eligibility.

• October 1, 2025 – ESAs Without Verified Enrollment Will Be Closed
  ESA students are required to be reported through Certified Enrollment Nonpublic Schools.

  Reminder: Schools must update enrollment statuses (Withdrew, Did Not Attend) through the ESA portal within 3 business days of the enrollment change 

• October 15, 2025 - Reporting Deadline
  Nonpublic Certified Enrollment, Fall SRI and Fall ESA submission closes
• December 1, 2025 – Spring ESA Funding Available
  Spring semester ESA funds are made available to families. Tuition and fees may be charged in the ESA portal.
• December 2, 2025 – Winter SRI & ESA Submission Opens
  Schools can begin submitting Winter SRI and ESA data.
• January 24, 2026 – Winter ESA Submission Deadline
  Schools must submit Winter SRI and ESA data by this date. Schools that do not participate in SRI should submit their Winter ESA information after January 1, 2026.
• February 1, 2026 – Spring Tuition & Fee Submission Deadline
  Schools must enter Spring tuition and fee charges in the ESA portal by 11:59 p.m.
  Reminder: Parents must confirm tuition and fee payments by this deadline.
• April 1, 2026 – Spring SRI & ESA Submission Opens
  Schools can begin submitting Spring SRI and ESA data after the last day of school.
• June 23, 2026 – Spring ESA Submission Deadline
  Schools must submit Spring SRI and ESA data by this date.

Information for Vendors

• Iowa’s Students First Act ESA Program: Vendor FAQs
• Vendor Registration