The quarter ended September 30. The report is due October 31.
Arizona's ESA rule sets each quarterly expense report's filing deadline at the end of the month after the quarter ends, per Ariz. Admin. Code R7-2-1508(D). Quarter 1 ran July 1 to September 30, so its report is due October 31. The report itself is an itemized account of the quarter's education expenses, and the difference between an evening of receipt archaeology and a few minutes of rendering is whether the expenses were logged when they happened. Nothing bought this quarter? You still file: the program asks the account holder to attest in the portal that no funds were used.
Open the expense report builder
Checked against Ariz. Admin. Code R7-2-1508(D), amended eff. Jan 23 2023; A.R.S. §15-2403. Requirements on this page last reviewed October 4, 2026. The regulation text is the source of truth for the dates (verified against it Sep 14 2026); the documentation and suspension rules are the program's own support pages at azed.gov/esa and the statute, read Oct 16 2026 is always the source of truth.
The four dates, one rule
End of the month after the quarter ends: October 31 for the July-to-September quarter, then January 31, April 30, and July 31. The same rule every quarter, no exceptions in the regulation, and the next one is always three months behind the one you just filed.
What each expense needs
Four lines per purchase, the same four the program's documentation asks for:
- The date and the vendor.
- The item and its educational purpose, in a few words.
- The amount.
- The receipt, or for tuition, tutoring, and therapies the detailed invoice (a payment-processor receipt alone is not sufficient, per the program's FAQ).
For example: October 3, 2026, a curriculum supplier, Saxon Math 7/6 homeschool kit, grade 6 mathematics, $112.50, receipt attached. Logged on the day, that one line is the report row, the receipt file, and the audit record at once.
Log once, render every quarter
In the record, an expense is one entry: item, vendor, educational purpose, amount, date. The builder then renders any quarter's report from the entries that fall inside it, itemized and dated, and every document previews filled-in, free, before anything is purchased. The full program picture, including what the ESA can pay for and how ClassWallet payment works, lives on the Arizona ESA page.
Questions families ask
When is the Arizona ESA quarterly report due?
The end of the month after each quarter ends, per Ariz. Admin. Code R7-2-1508(D): quarter 1 (July 1 to September 30) is due October 31, then January 31, April 30, and July 31 for the quarters that follow. The regulation text is the source of truth.
What goes in it?
Every ESA purchase of the quarter with the documentation the program asks for. A prepaid debit card transaction needs its receipt uploaded in ClassWallet in the quarter the transaction occurred. Tuition, tutoring, and educational therapies need a detailed invoice: the program's FAQ says a Square, PayPal, or point-of-sale receipt alone is not sufficient, and pages 42 and 43 of the ESA Parent Handbook describe the invoice. A quarter with no purchases still files: the account holder attests in the portal that no funds were used. Families who log purchases as they happen produce the quarter's paperwork in minutes; families reconstructing a quarter from receipts usually spend an evening.
What gets an expense returned?
Three things, per the program's own support pages (azed.gov/esa, read October 16, 2026). A debit card purchase with no receipt uploaded for its quarter: the documentation is missing until it is. Tuition, tutoring, or therapy documented with a payment receipt alone: those expenses need a detailed invoice, and the program posts a sample tutoring invoice showing every required element. And an expense the law does not allow: the program sends a letter saying the expense is disallowed by statute, and the account may be suspended until there is a resolution or the funds are repaid by check or money order to the Department. The Department of Education has the final determination on the use of ESA funds, and an account holder may appeal a determination, including a determination of allowable expenses, to the State Board of Education (A.R.S. §15-2403). This page states what the program publishes and never speaks for it.
What happens if the report is late or missing?
The program's expense-report page says ESA recipients are contractually obligated to turn in a quarterly expense report and that failing to do so can result in account suspension, termination, and fund forfeiture. The statute, A.R.S. §15-2403, describes the suspension the program refers to: the Department notifies the Treasurer to suspend the account, notifies the parent in writing that no further transactions or disbursements will be allowed, and gives the parent fifteen days to furnish the information or report required for reinstatement before the Department may remove them from the program. After a termination, the program's FAQ gives the parent thirty days to resolve the reason or appeal; after that the account closes. That is the published rule, stated here as a fact of the program, not a countdown.
How does the builder help?
Log each expense once in the record (item, vendor, purpose, amount, date). The expense report for any quarter then renders from those entries, itemized and dated, and every document previews filled-in, free, before anything is purchased.
Can ESA funds pay for the document generation itself?
Arizona families can pay through ClassWallet: generate the invoice in the app, submit it in ClassWallet as a vendor invoice to Eformogi (an approved vendor), and the account unlocks when the program approves the payment. The record stays free for the learner, forever, either way; the invoice covers only document generation.
Whose record it is
The record is yours: free for the learner, forever. The quarterly report is one rendering of it, commissioned by you, in the shape Arizona asks for. Keep the record as the quarter happens, and every filing after this one is minutes, not evenings.