How to Pay for Tutoring: ESA Rules, Scholarships, 529s, School Services and Free Tutoring

Quick answer: who pays for tutoring?

Here are your options, roughly from biggest to smallest.

Can ESA funds be used for tutoring?

Yes, in almost every program. Tutoring is one of the most common ESA purchases. But each state writes its own rules. Here's what the major programs say, based on their 2026–27 handbooks as summarized on our state pages:

• Texas (TEFA): Private tutoring is an approved expense. Funds can't pay a family member. Purchases go through the Odyssey marketplace. See Texas scholarships.
• Arizona (ESA): Covers tutoring and teaching services. Purchases run through ClassWallet. See Arizona.
• Florida (PEP, FES-UA): Tutoring is allowed. Step Up's marketplace lets families pay approved providers directly or request reimbursement. See Florida.
• Utah (Utah Fits All): Tutoring, individual classes and therapies are allowed. See Utah.
• Alabama (CHOOSE Act): Lists private tutoring as an allowed expense. See Alabama.
• Arkansas (EFA): Covers tutoring. See Arkansas.
• Iowa (Students First ESA): Your child must attend an accredited private school and tuition is paid first. Only leftover money can go to tutoring. See Iowa.
• Wyoming: Excludes tutoring by a member of the student's immediate family. See Wyoming.

How to use ESA money for a tutor

1. Check the marketplace first. Big providers like Varsity Tutors, Wyzant and Mathnasium centers may already be listed in your state's store. Approval is decided by each program, and it can differ by state and even by franchise location.
2. If your tutor isn't listed, ask whether they can register as a vendor or whether your program reimburses individual tutors. Many programs ask for the tutor's credentials, a W-9 and itemized invoices.
3. Get it in writing. Ask for invoices showing dates, hours, subject and rate.
4. Don't prepay a year. Some programs won't pay for services not yet delivered, and you lose flexibility if the fit is wrong.

For the full allowed-expense list, see what ESA funds can be used for.

Targeted tutoring programs

A few states fund tutoring for specific students:

• Florida's New Worlds Scholarship Accounts, run by Step Up For Students, are for Florida public school students from VPK through 5th grade who struggle with reading or math. Money can pay for tutoring and after-school or summer programs. Amounts vary by school year. This is what most people mean by "Step Up For Students tutoring."
• Special-needs scholarships in states like Mississippi (the Dyslexia Therapy Scholarship) and Florida (FES-UA) can cover specialized instruction. See special needs scholarships.

Check your state page for current programs; these change often.

SGO scholarships for tutoring

Most state tax-credit scholarships pay private school tuition only. The federal scholarship tax credit, starting with donor gifts on or after January 1, 2027, is broader. Under the statute and Treasury's proposed rules, federal SGO scholarships can pay for Coverdell-qualified expenses, which include academic tutoring, for students in households up to 300% of area median income. Each SGO can choose to fund less. The rules aren't final.

If tutoring is your family's main need, save the tutoring providers you're considering to your wishlist. When SGO programs on Edulist accept applications, you can apply once and send the request to every program that funds tutoring.

Can you use a 529 for tutoring?

Yes, as of July 2025, with conditions. The federal 2025 tax law added K–12 tutoring to 529 qualified expenses. The statute covers "tuition for tutoring or educational classes outside of the home, including at a tutoring facility," but only if the tutor:

• is not related to the student, and
• is licensed as a teacher in any state, has taught at an eligible educational institution, or is a subject matter expert in the subject.

Other limits:

• K–12 total: up to $10,000 for 2025, then $20,000 a year from January 1, 2026, counting all K–12 expenses together.
• School connection: the expense must be connected to enrollment at a public, private or religious school. Public and private school students clearly qualify. For homeschoolers it's unclear.
• "Outside of the home": a tutor who comes to your house may not qualify. A tutoring center or online class is a safer fit, though the statute doesn't define online sessions. Ask your plan.
• State taxes: some states, including California, Illinois, Michigan and Connecticut, don't follow the federal K–12 rules, so a withdrawal can cost state tax.

Can you use a Coverdell for tutoring?

Yes. Coverdell education savings accounts have long covered "academic tutoring" in connection with K–12 enrollment, along with books, supplies, special needs services and computers. The catch is size: contributions are capped at $2,000 per child per year, and they phase out for single filers with modified AGI between $95,000 and $110,000 and joint filers between $190,000 and $220,000 (IRS Publication 970, 2025). Our ESA vs 529 guide compares the accounts.

Free tutoring through your school or district

Start here before paying anyone.

• Ask for intervention. Most public schools have reading and math intervention time, and many run free after-school or summer tutoring. Ask the teacher what's available and what data they're seeing.
• Request an evaluation if you suspect a disability. Under IDEA, schools must evaluate children suspected of having a disability, at no cost. Children found eligible get an IEP with specialized instruction. Districts also have "child find" duties for children in private schools, and whether homeschoolers are included depends on how your state classifies homeschools. Our IEP vs 504 plan guide explains the difference.
• Private and homeschool students don't have an individual right to the full services they'd get in public school, but districts must spend a share of federal funds on them, and some offer services or part-time enrollment. Ask your district's special education office.

Free and low-cost tutoring you can use today

• Your library card. Tutor.com is free through many public libraries, schools and the US military, with live help from kindergarten through college. Check your library's website for "homework help."
• Khan Academy. Khan Academy is free for practice and video lessons. Its AI tutor, Khanmigo, costs $4 a month or $44 a year for a parent account covering up to 10 children.
• Schoolhouse.world. A free nonprofit from Khan Academy's founder offering live peer tutoring on Zoom for high schoolers, including official SAT tutoring with College Board.
• Older students and college students. Local high school honor societies and education majors often tutor for less than agencies.
• Group classes. Small-group classes on Outschool often cost less per hour than one-on-one tutoring.
• Marketplaces. On Wyzant, each tutor sets a rate; sample tutors list about $30 to $50 an hour.

What tutoring costs in 2026

Compare centers in Kumon vs Mathnasium and online services in Varsity Tutors vs Wyzant, or browse all tutoring, math tutoring and reading tutoring options.

Make tutoring money go further

• Set a goal and an end date. "Finish 3rd-grade multiplication facts by March" is easier to fund and measure than open-ended weekly sessions.
• Do the practice at home. Pair a weekly tutor with free practice on XtraMath or Zearn so paid time goes to teaching, not drills.
• Try a short package first. Many services let you start small. Avoid long prepaid contracts.
• Match the tutor to the problem. A child with dyslexia needs a structured literacy specialist, like Lindamood-Bell or an Orton-Gillingham tutor, not general homework help. See how to help a struggling reader.

Programs that help

• Tutor.com: free through many libraries; on-demand online help K–12.
• Khanmigo: low-cost AI tutor from Khan Academy.
• Wyzant: compare individual tutors' rates and reviews.
• Mathnasium: in-person math centers with monthly memberships.
• Lindamood-Bell: intensive reading and comprehension instruction.