What Can You Buy with Your Wyoming ESA? Approved Expenses Explained

How do ESA funds work in Wyoming?

Wyoming's Education Savings Account program operates under the Wyoming Education Savings Account Act, administered by the Wyoming Department of Education in partnership with Odyssey. The program is currently paused due to ongoing litigation, with only families already funded for the 2025-26 school year able to continue using approved funds.

When active, eligible families receive up to $7,000 per student annually. Funds support "private school tuition, online private schools, curriculum, tutoring, and other qualifying educational services." Funds are placed in a secure ESA account through Odyssey's portal rather than distributed as cash. Approved providers submit invoices directly through the system for payment.

List of approved expenses for the Wyoming Education Savings Account (ESA) program

Tuition and related fees

ESA funds cover tuition and required fees at approved private schools, eligible online schools, and approved educational service providers. Eligible related expenses include:

• School admission or enrollment fees
• Class or program fees tied directly to instruction
• Fees for approved remote or blended-learning programs
• Required participation or activity fees connected to coursework

Tutoring services

Qualified tutoring and instructional support are eligible when providers meet program requirements and are not immediate family members. Eligible uses include:

• One-on-one instruction in math, reading, or writing
• Early-literacy or phonics-based instruction
• Small-group review or study sessions led by an instructor
• Virtual tutoring through an approved provider
• Targeted instruction to close learning gaps or regain credits
• Language-learning sessions through approved programs

Instructional materials

ESA funds cover curriculum and learning materials used as part of educational programs, including homeschool and private school coursework:

• Full curriculum sets from approved publishers
• Textbooks, practice workbooks, and lesson manuals
• Digital course modules from approved platforms
• Assigned reading collections used in class
• Hands-on science kits used for coursework
• Structured reading, math, or writing programs

Educational technology and software

Courses and educational programs relying on technology can use ESA funds for tools directly supporting learning within an approved program:

• Laptops or tablets for schoolwork
• Access to learning management platforms
• Licensed educational software
• Online learning platforms for approved courses
• Headsets or webcams for virtual classes
• Secure testing platforms for assessments

Learning supplies

When courses require hands-on materials, ESA funds generally cover them:

• Notebooks and binders
• Calculators
• Art or design supplies for approved classes
• Science lab materials tied to coursework
• Math manipulatives or letter tiles
• Classroom reference materials
• Project-specific materials for a course

Educational therapies

Students with documented learning needs can access approved therapeutic or developmental services from licensed professionals:

• Speech or language therapy
• Fine-motor or daily-living skills support
• Gross-motor or movement-based services
• Developmental or behavioral intervention
• Coaching supporting social or emotional learning
• Adaptive learning tools recommended by specialists

Other educational expenses

Several education expenses outside main categories receive approval when supporting learning:

• Standardized testing fees
• AP or dual-credit exam fees
• Supervised assessment services
• Transportation to an approved provider
• Course-related extracurricular or activity fees
• Enrollment fees for approved online courses
• Specialized instructional workshops

What expenses aren't eligible for Wyoming ESA funds?

ESA funds must focus on education. Wyoming ESA funds typically don't cover:

• Everyday household expenses like food, rent, utilities, or non-education travel
• Sports clubs, entertainment, or recreational activities unconnected to instruction
• Tuition or services from schools or providers that lack ESA approval
• Cash purchases or payments outside the Odyssey system
• Services provided by immediate family members
• Items for general home use rather than coursework
• Purchases lacking proper receipts or documentation
• Materials or books posing safety risks

The Wyoming Department of Education maintains "a list of approved and non-approved expenses" for verification before purchasing.

How to make reimbursement requests for educational expenses

Step-by-step: How reimbursement works in Wyoming

Step 1: Use the ESA marketplace when it's available

The Wyoming ESA marketplace inside the Odyssey portal offers the simplest option. Items and services listed there already have approval, eliminating the need to upload receipts or request reimbursement later.

Step 2: Check before you buy if the marketplace isn't an option

When something isn't available in the marketplace, reimbursement becomes a backup option—but only with pre-approval. Before spending, families need written approval from the Wyoming Department of Education's ESA Finance Manager.

Contact: Kimberly Wyman, ESA Program Manager Email: wde-esa@wyo.gov

Step 3: Make the purchase after approval

Once receiving pre-approval, families can purchase and retain all records for the approval stage.

Step 4: Submit your reimbursement request

Within 30 days of purchase, log into the Odyssey portal and submit the reimbursement request with itemized receipts, proof of payment, and the pre-approval form. The system does not accept handwritten receipts.

Step 5: Wait for review

The state typically reviews requests within approximately 14 days. If denied, families can request a review, though that decision is final.

Using your Wyoming ESA at bina

Bina functions as an accredited educational service provider working with ESA programs in several states, including Wyoming. When Wyoming's ESA program is active and students gain approval, ESA funds can be applied toward learning services through bina's live, small-group classes and personalized instruction approach.

FAQs on what you can buy with your Wyoming ESA

Are Wyoming ESA funds taxable?

No. ESA funds constitute state education funds, not personal income. When used for approved educational expenses, the state doesn't treat them as taxable income. Funds never enter personal bank accounts but remain in the child's ESA account, paid directly to approved schools or providers.

What happens to unused ESA funds?

When the program is active, unused funds remain in the student's ESA account and can roll over annually. Those funds support approved K-12 expenses until age 21, provided the student hasn't graduated. Funds cannot be withdrawn as cash. If a child leaves the program or becomes ineligible, remaining funds return to the state program.

Can ESA funds pay for activities?

Sometimes. Activities must be part of an approved educational program, provided by an approved vendor, and clearly connected to learning. Stand-alone recreational activities typically don't qualify, so checking approval in Odyssey before enrolling is advisable.