IEA Approved Expenses
The IEA Act lists thirteen (13) expense categories for the approved use of IEA funds. All expenses must be for the sole educational benefit of the student enrolled in the IEA Program. The purchase date and/or date of service must be during the IEA Account Holder Contract period for the participating year. The IEA Program is direct payment only. The IEA Program will not reimburse account holders for any personal funds spent. For a complete list of approved and disallowed expenses, please refer to Chapter 5 of the 2023-24 IEA Account Holder Handbook. The following table includes a description of the approved IEA Program expenses.
If you have any questions, please contact the IEA team at IEA.Questions@tn.gov.
| Approved Expense Category | Expense Qualifications | Requires Pre-approval |
|---|---|---|
Tuition, Fees, and Required Textbooks at a Participating Private School |
The private school must be listed on the department’s approved list of IEA participating schools for the participating school year on the IEA webpage (Not all fees are an approved use of funds; see the section below for a list of allowed fees). |
No |
| Tutoring services are supplementary instruction in an academic subject area provided to support/enhance the primary instruction that a student receives in a lesson, course, and/or classes. Tutoring services are not the primary instruction; lessons and classes do not count as tutoring services. All services must be provided by an accredited individual or organization which meets the qualifications outlined in Chapter 6 of this handbook. Tutoring services must be provided in the approved subject areas listed in Chapter 6. |
Yes |
|
“Educational therapies” are defined as individualized services designed to develop or improve academic performance through instructional and therapeutic techniques. The therapy must be for the educational benefit of the participating student and provided by a therapist who meets the licensure requirements listed in Chapter 6 of this handbook. |
Yes |
|
“Curriculum” is defined as instructional educational materials for a particular content area or grade level, including any supplemental materials required by the curriculum. |
No |
|
IEA funds may be used to purchase computer hardware or technological devices pre-approved by the department or a licensed treating physician if the computer hardware is used for the student's educational needs and is a required device for communication or physical access to instruction due to the adverse impact of the disability for which the student qualifies to receive and IEA or allows a student to access instruction or instructional content. IEA funds may not be used to purchase any software at any time. |
Yes |
|
Includes nationally standardized norm-referenced achievement tests, Advanced Placement tests, or any examinations related to post-secondary college or university admission. |
No |
|
Individual courses provided by a virtual education program or other online learning programs. IEA funds may be used to pay for tuition and/or fees for part-time enrollment in online learning programs. IEA funds cannot be used to pay for a student’s full-time enrollment in an online learning program unless the school providing the program is a private school approved to participate in the IEA Program. |
Yes |
|
Services provided under a contract with a public school, including individual classes and extracurricular programs. |
No |
|
Tuition, Fees, and Required Textbooks at Postsecondary Institutions |
Must be used for the sole benefit of the participating student at a Tennessee community college, college of applied technology, university included in the University of Tennessee system, locally governed state university within the Tennessee Board of Regents system, or an accredited private postsecondary institution. |
No |
Defined as fees for transportation paid to a fee-for-service (i.e., commercial) transportation provider. Transportation fees may only be used for transportation to/from schools and educational providers (including tutors and therapists). |
No |
|
| ABLE TN Account Contributions |
Achieving a Better Life -Tennessee (ABLE TN) is a savings program designed to help individuals with disabilities put aside money to pay for future qualified expenses. These accounts provide the opportunity to save and invest with tax-free earnings to help participants maintain independence and quality of life. |
Yes |
A Coverdell-530 education savings account is a tax-deferred trust that assists families of individuals with disabilities for future educational expenses. It is authorized by 26 United States Code §530, for the benefit of a participating student. |
Yes |