Homeschooling in New York

Legal Framework

New York regulates homeschooling under Commissioner's Regulation 8 NYCRR Section 100.10, which establishes requirements for "home instruction." New York is widely considered one of the most heavily regulated states for homeschooling, requiring a Notice of Intent, an Individualized Home Instruction Plan (IHIP), quarterly reports, and annual assessments. It is manageable once you understand the rhythm, but there is definitely more paperwork than most states.

Step-by-Step Process

1. Submit a Notice of Intent. By July 1 of each school year (or within 14 days of starting to homeschool mid-year), send written notice to your local school district superintendent stating your intention to provide home instruction. Include your child's name, age, and grade level.
2. Receive the regulations and IHIP form. Within 10 business days of receiving your notice, the district must send you a copy of the home instruction regulations and the IHIP form.
3. Submit the IHIP. Within four weeks of receiving the materials (or by August 15, whichever is later), submit a completed Individualized Home Instruction Plan for each child. The IHIP must include the child's name, age, and grade level; a list of syllabi, curriculum materials, textbooks, or plan of instruction for each required subject; the dates for quarterly report submissions; and the names of individuals providing instruction.
4. District reviews your IHIP. The district has 10 business days to notify you that the IHIP is compliant or has deficiencies. If there are deficiencies, you have 15 days to submit a revised IHIP.
5. Provide instruction. Deliver the substantial equivalent of 180 days of instruction per school year -- 900 hours for grades 1-6 and 990 hours for grades 7-12.
6. Submit quarterly reports. On the dates specified in your IHIP, submit a report covering hours of instruction, material covered in each subject, and a grade or narrative evaluation for each subject.
7. Submit the annual assessment. Include annual assessment results with your fourth quarterly report.

Required Subjects

New York mandates specific subjects by grade level:

• Grades 1-6: Arithmetic, reading, spelling, writing, English language, geography, U.S. history, science, health education, music, visual arts, physical education, and bilingual education or ESL where needed.
• Grades 7-8: English, history, geography, science, mathematics, physical education, health, art, music, and practical arts.
• Grades 9-12: English (4 years), social studies including American history, government, and economics (4 years), mathematics (2 years), science (2 years), art/music (1 year), health (1/2 year), physical education (every year), and electives (3.5 years).

Record-Keeping

New York is specific about what records you need to maintain. Keep your Notice of Intent, a copy of your IHIP, quarterly reports, annual assessments, attendance records showing the total hours of instruction, curriculum materials used, and samples of student work. These are not optional -- the district can request to see them.

State Funding and Financial Resources

New York does not currently offer a state ESA, voucher, or dedicated homeschool tax credit. However, there are some financial resources available to families.

Proposed Homeschool Tax Credit (Bill A485)

New York Assembly Bill 2025-A485, introduced January 2025, would create a personal income tax credit of up to $2,400 for parents who homeschool, covering the cost of textbooks, workbooks, supplemental reading material, videos, and software. If enacted, this would apply to tax years beginning January 1, 2026. As of February 2026, this bill has not yet been passed into law.

Textbook and Material Loans

Under existing New York law, homeschooled students are entitled to loan of textbooks from their local public school district. Contact your district for availability.

Federal 529 Plan Expansion (2026)

Starting in 2026, families can withdraw up to $20,000 per student per year from 529 education savings accounts for qualified K-12 expenses, including homeschool curriculum, test fees, tutoring, and educational therapies. Verify that New York conforms to the expanded federal definitions before claiming state tax benefits.

Federal Education Freedom Tax Credit

The federal Education Freedom Tax Credit allows taxpayers to receive a credit of up to $1,700 for contributions to approved Scholarship Granting Organizations beginning January 1, 2027. These SGOs distribute scholarships to K-12 students including homeschoolers. As of February 2026, New York has not opted into this program.

Grants and Scholarships

Several national organizations offer grants to homeschool families, including HSLDA Compassion Grants and the Children's Scholarship Fund NYC through ClassWallet. These can help offset curriculum costs for qualifying families.