My Learning Source Nebraska › Homeschooling in Nebraska › Nebraska Homeschool Options — Exempt Schools, the July 15 Filing, Hours and Subjects, Diplomas and the GED, Where Nebraska Stands on School Choice, Part-Time Enrollment, Activities, Dual Enrollment and Driver's Permits

Nebraska Homeschool Options — Exempt Schools, the July 15 Filing, Hours and Subjects, Diplomas and the GED, Where Nebraska Stands on School Choice, Part-Time Enrollment, Activities, Dual Enrollment and Driver's Permits

In Nebraska, home schools are called exempt schools: a parent, legal guardian or educational decisionmaker elects not to meet state approval or accreditation requirements (Neb. Rev. Stat. § 79-1601), and the Nebraska Department of Education (NDE) treats the home school as a non-approved, non-accredited private school. A child who will be 6 before January 1 of the school year and hasn't reached 18 is of mandatory attendance age (§ 79-201). Families file each year with NDE — online or on paper — by July 15, or promptly when they move in or leave a school after that date. There is no fee and no required test, and since LB 1027 (2024) families no longer report their curriculum or who is teaching. The program must lead to basic skills in language arts, mathematics, science, social studies and health, with at least 1,032 hours of instruction for elementary grades and 1,080 for secondary grades each school year. The state doesn't issue diplomas to exempt school students. No Nebraska program pays homeschool costs: NDE says there is no funding for exempt schools, voters repealed LB 1402's private school scholarships in November 2024 (Referendum 435), and LB 509, a new tax-credit scholarship bill, was indefinitely postponed on April 17, 2026. Nebraska has elected to take part in the federal scholarship tax credit for 2027. What the law does give exempt school students is access — part-time enrollment in district classes and district extracurricular activities.

Overseen byThe Nebraska Department of Education's Exempt School Program Office receives the annual filings and sends an acknowledgement letter signed by the Commissioner of Education — exempt schools are acknowledged only, not approved or disapproved. NDE notifies the family's resident school district. The State Board's Rule 13 sets the filing procedures; NDE lists it as effective June 28, 2026.
Annual filingBy July 15 each year (NDE accepts filings after that date), online through the Nebraska Exempt School Program or on paper by mail or drop-off — not both, and never by fax or email. One parent, legal guardian or educational decisionmaker signs the Statement of Election and Assurances; the parent representative files it with an Authorized Parent Representative form and, the first year, a certified birth certificate for each child. No fee.
Instruction requiredA sequential program of instruction designed to lead to basic skills in language arts, mathematics, science, social studies and health (§ 79-1601(4)). At least 1,032 hours for elementary grades (K–8) and 1,080 hours for secondary grades (9–12) each school year, all within July 1–June 30. Families choose the curriculum and the calendar; teachers need no certification.
Testing and recordsNo test is required, and NDE doesn't collect grades or progress reports. NDE advises keeping attendance records and a transcript of classes and grades for each child. Families who file under the nonreligious statement follow the immunization law (§ 79-217) and keep the records at home.
DiplomasThe State of Nebraska does not issue high school diplomas to exempt school students. A family may create its own; NDE doesn't collect or certify it, and the school, college or employer receiving it decides whether to accept it. A student who passes the GED and meets NDE's eligibility rules can receive a State of Nebraska high school diploma from NDE.
Homeschool fundingNone. NDE says "There is no funding available through NDE" for exempt schools, families assume all curriculum and operating costs, and exempt schools can't use the Rule 4 textbook loan program. Neither LB 753 (2023) nor LB 1402 (2024) covered exempt schools, and both are gone.
School choice statusAs of November 2026, Nebraska has no state-funded or state tax-credit private school choice program. LB 753's tax-credit scholarships were repealed by LB 1402 (2024), whose scholarships (up to
0 million a year from fiscal year 2024–25) voters repealed on November 5, 2024 (Referendum 435: 508,140 to repeal, 382,921 to retain). LB 509 was indefinitely postponed on April 17, 2026. Nebraska elected to take part in the federal scholarship tax credit for 2027; the Department of Revenue hasn't posted SGO procedures yet.

Homeschooling in Nebraska: the basics

Filing with the Department of Education

Deadline: the filing is due July 15 of each year the school will operate, online or on paper, and the record-keeping year for 2026–27 runs July 1, 2026 through June 30, 2027. NDE's 2026–27 paper instructions say filings are accepted after July 15 and encourage families to submit as soon as they can. File every year until the child turns 18.

Starting mid-year: a family that wasn't living in a Nebraska school district on July 15 files promptly after establishing residence, and a family that decides after July 15 to move a child from an approved or accredited school to an exempt school files promptly (Rule 13, Sections 003.02A1 and 003.02A2, as NDE cites them). Instruction can begin after NDE has received your filing. NDE strongly advises withdrawing from the school only after NDE has your filing, and talking with school officials first.

What you send: a Statement of Election and Assurances signed by one parent, legal guardian or educational decisionmaker (a handwritten signature — NDE says not to use fill-and-sign apps); an Authorized Parent Representative form completed by the person who files for the school; a certified copy of each child's birth certificate the first year, as § 43-2007 requires; and the full court order if the filer is a legal guardian or educational decisionmaker. Paper filers list the school's dates of operation on the Authorized Parent Representative form.

The Statement of Election: it lists the parent's address, school district and county of residence, each child's name, age, date of birth and filing status (new, renewing, filed in a past year, or added), the exempt school's name and physical address, and one of the two elections. NDE says to name the school yourself (many families use their last name plus "Home School") and not to use your district's or curriculum company's name. If you pick the nonreligious election, you must follow the immunization law in § 79-217, with the exceptions in §§ 79-221 and 79-222; if you check neither box, NDE treats it as the nonreligious election.

How to file: online through the Nebraska Exempt School Program at exemptschool.education.ne.gov — NDE's preferred and quickest method, with scans uploaded there — or on paper by mail to Exempt School Program Office, Nebraska Department of Education, PO Box 94987, Lincoln, NE 68509-4987, or dropped off at 500 S. 84th Street in Lincoln. Use one method, not both. NDE won't accept a filing by fax or email. There is no fee.

After you file: the parent representative gets a letter signed by the Commissioner of Education acknowledging the choice to file; online filers receive it by email when they submit. Keep it — UNL and UNO may ask for it. NDE notifies your resident school district; if you option-enrolled in another district, show that district the letter.

Changes during the year: report a change of enrollment, address or parent representative promptly in writing, by mail or by email to nde.exemptschool@nebraska.gov. To add a child after you've received the letter, send a Statement of Election and Assurances, the enrollment dates and the child's birth certificate if NDE doesn't already have it.

Abuse investigations (2026): under § 28-711.01, when an active child abuse or neglect investigation names a parent, guardian or educational decisionmaker, that person may not transfer or disenroll the student from the current school for 14 days after notice (or until further notice), and a new exempt school election filed for that student during that time is invalid. NDE lists this among statute revisions effective July 18, 2026.

Rule 13: NDE's page lists Rule 13 (Title 92, Chapter 13 of the Nebraska Administrative Code) as effective June 28, 2026. NDE's 2026–27 FAQ, written before then, said the rule was under revision and that provisions not affected by LB 1027 were still in effect. Read the current rule from NDE's page before you rely on a section number.

Instruction, testing and records

Subjects: an exempt school must maintain a sequential program of instruction designed to lead to basic skills in language arts, mathematics, science, social studies and health (§ 79-1601(4)(c)). NDE says the program must lead to — but is not limited to — those skills. NDE doesn't provide curriculum or tell families what to teach, and doesn't endorse or recommend curriculum.

Hours: NDE requires at least 1,032 hours of instruction for elementary grades (K–8) and 1,080 hours for secondary grades (9–12) each school year — the same hours § 79-211 sets for public and private schools — and all of the year's hours must fall between July 1 and June 30. NDE says there are no other rules on the start date, times of the school day or days in session; how you schedule the hours is up to you.

Partial years: if you file mid-year, the hours may be prorated for the rest of the school year. NDE says the total, counting hours at a public school or in another state, must still meet 1,032 (elementary) or 1,080 (secondary).

Testing: NDE says testing isn't required of exempt school students. The state's assessment laws apply only to school districts, and NDE says the state is prohibited by law from using achievement testing of exempt school students to measure, compare or evaluate their competency. NDE suggests asking your resident district or private homeschool resources about testing materials.

Records: Rule 13 doesn't address recordkeeping, but NDE advises keeping records including attendance and a transcript of classes taken with grades for each child. NDE doesn't collect grades or require progress reports.

Health and safety: an exempt school must meet the health, fire and safety standards in state law and the State Fire Marshal's rules, and report attendance under § 79-201 (§ 79-1601(4)). Families who file under the nonreligious statement follow the immunization law (§ 79-217); NDE says you don't send the records to NDE but should keep them.

Costs and materials: the family assumes all curriculum and operating costs. Approved or accredited schools have no obligation to help exempt schools, and exempt schools can't take part in NDE's Rule 4 textbook loan program. NDE points families to Nebraska's open educational resources hub at oercommons.org/hubs/nebraska and to the private support organizations on its Resources page.

Diplomas, transcripts, the GED and college

Diplomas: the State of Nebraska does not issue high school diplomas to exempt school students. Some exempt schools create a diploma; NDE doesn't collect or certify it, and it is up to the receiving entity whether to accept it. NDE recommends keeping a transcript of classes taken with grades received.

Going back to school: if a high-school-age student later enrolls in an approved or accredited school, the local school board's or private school's policies decide whether credit from an exempt school counts toward graduation. Grade placement on re-entry is set by local policy (NDE cites § 79-215 and Rule 19).

Online school diplomas: NDE says a diploma or certificate from an online program isn't a diploma from an approved or accredited Nebraska school, and for a child of mandatory attendance age it doesn't by itself end the duty to attend — follow Rule 13's completion or withdrawal steps.

GED: NDE notes that home-schooled students often take the GED. A person who passes and meets the eligibility rules can request a State of Nebraska high school diploma from NDE. Passing takes a standard score of at least 145 on each of the four tests, 580 in all, and the person must have lived in Nebraska for at least the 30 days before the diploma is issued (or have earned their last high school credit at a Nebraska high school). Nebraska Adult Education programs give enrolled students GED testing vouchers at no charge.

University of Nebraska–Lincoln: UNL guarantees admission to applicants who meet its core course requirements (16 units: 4 English, 4 math, 3 natural science, 3 social science, 2 world language) and at least one performance requirement; other applicants are reviewed by committee. Home school applicants may be asked for the letter confirming the family filed with NDE, a typed semester transcript with grades, a curriculum synopsis that parallels the 16 core courses, textbook titles and authors, and a description of how the lab science requirement was met.

University of Nebraska Omaha: UNO reviews every home school applicant, who is expected to meet the 16 core courses and the performance requirement. UNO asks for NDE's letter of verification and a typed semester transcript showing the unit of credit, grades and term and cumulative GPA, signed by the homeschool administrator. UNO says applicants who haven't met its requirements, or haven't complied with state regulations, may be required to submit GED scores.

Nebraska Opportunity Grant: the state's need-based college grant (formerly the Nebraska State Grant) goes to Nebraska residents attending a Nebraska college who have a qualifying Student Aid Index from the FAFSA; it's awarded through the colleges. In 2024–25 it paid

4,405,784 to 13,386 students, an average grant of
,823. CCPE's page doesn't address home-schooled graduates, so ask the college's financial aid office about documentation.

Where Nebraska stands on school choice (November 2026)

LB 753 (2023): the Opportunity Scholarships Act, introduced at the Governor's request and approved May 30, 2023, gave state income tax credits for contributions to scholarship-granting organizations that paid scholarships at nonprofit private schools meeting the State Board's accreditation or approval requirements. Credits were capped at

5 million a year for calendar years 2024, 2025 and 2026, and a taxpayer's credit was limited to the lowest of the contribution, half of the taxpayer's income tax liability, or
00,000.

LB 1402 (2024): approved April 24, 2024, it repealed the Opportunity Scholarships Act and told the State Treasurer to award education scholarships to students at nonprofit private schools that meet State Board accreditation or approval requirements, with a limit of

0 million for fiscal year 2024–25 and each year after. First priority went to students who already had a scholarship and their siblings, then to lower-income students, students with an IEP, students denied option enrollment, students in foster care and military families, among others.

Referendum 435 (November 5, 2024): voters were asked, "Shall Section 1 of Legislative Bill 1402 be repealed?" The Secretary of State's official canvass shows 508,140 votes to repeal and 382,921 to retain, so the scholarship program was repealed. The statute that held it, § 79-1608, now reads "Repealed. Referendum 2024, No. 435."

LB 509 (2025–26): introduced January 21, 2025 to adopt a new Opportunity Scholarships Act with income tax credits, it was carried over to the 2026 session and indefinitely postponed on April 17, 2026. In the Governor's September 2025 release, his office described Nebraska as "one of two states with no formal school choice program."

Homeschools were never covered: LB 753 and LB 1402 both defined a qualified school as a nonprofit private school that meets the State Board's accreditation or approval requirements, and exempt schools are, by definition, schools that elect not to meet them. NDE says there is no funding available for exempt schools.

Public options: the Enrollment Option Program lets a K–12 student attend a public school district other than the one the family lives in, up to three times (once each in elementary, middle or junior high, and high school). Applications open September 1 for the next school year; March 15 is the deadline for filing without the resident district's approval, and option districts respond by April 1. Since July 18, 2026, districts must automatically accept applications for siblings of a current option student, regardless of capacity limits. Option enrollment is full-time public school, not homeschooling.

The federal scholarship tax credit: on September 29, 2025, Governor Pillen signed an executive order stating Nebraska's intent to opt into the federal program. The Department of Revenue says Nebraska has made the advance election for calendar year 2027, and Nebraska is on the IRS list of participating states as of October 22, 2026. From January 1, 2027, individual taxpayers may be able to claim a federal credit of up to

,700 ($3,400 for joint filers) for cash gifts to an approved scholarship granting organization (SGO). Revenue says it is reviewing the proposed federal regulations issued October 1, 2026 and will post how to become a Nebraska certified SGO once the procedures are set; forms from the Opportunity Scholarships Act don't apply.

Who the federal scholarships are for: the Governor's office says participating students must be eligible to attend a public school and families must earn no more than 300 percent of their area median income, and that SGOs will send funds to families for eligible K–12 education expenses, including private school costs. Neither the Governor's release nor Revenue's page says whether exempt school students qualify, so don't count on these scholarships for homeschool costs until Nebraska's SGO rules and each SGO's own rules say so.

What it means for homeschool families: no Nebraska program pays homeschool costs today. What the law gives exempt school students is access — part-time enrollment in district classes, district extracurricular activities, college courses through community colleges and universities, the GED diploma, and the Nebraska Opportunity Grant for college. We make no prediction about 2027 legislation.

District classes, activities and special education

Part-time enrollment: every school board must allow part-time enrollment, for all courses the students select, of students who live in or are admitted to the district and also attend an exempt school, and must set policies and procedures for it (§ 79-2,136(1)). Districts may require part-time students to follow school rules while on school grounds or at school events. Part-time enrollment doesn't entitle the student to transportation or mileage reimbursement. NDE says to contact the local school about its policies.

Extracurricular activities: each school board must also let an exempt school student who lives in or is admitted to the district take part in any extracurricular activity, including interschool competitions, to the same extent and under the same requirements as its own students (§ 79-2,136(2)); the subsection was added by LB 705 (2023). The exempt school — the family — sets the standards for satisfactory academic performance and gives the district assurance the student meets them.

Credit hours (2026 rules): for activities regulated by an athletics or activities association the school belongs to, such as the NSAA, the district must require enrollment in five credit hours offered by the district each semester, and may not stop a student from taking more. For an activity governed by another national or state organization, the student need only take the minimum credit hours that organization requires; for other activities a district may require up to five. Districts may not give full-time students preference in selecting participants (§ 79-2,136(3), as amended by LB 937, effective July 18, 2026).

Nearest district (2025): under LB 306 (2025), a school board must admit an exempt school student without charge for part-time enrollment to take part in an activity if the student's resident district doesn't offer it and the board's district is the closest that does — or if the resident district offers it but the other district includes the closest school that offers it (§ 79-215(11)).

Transportation and the NSAA: activity participants get transportation only to and from practices and events, to the same extent as public school students (§ 79-2,136(4)). NDE says the Nebraska School Activities Association (NSAA) sets the bylaws for interscholastic competition in grades 9–12 and to contact the NSAA (402-489-0386, nsaahome.org) with questions; for music, drama and other activities the NSAA doesn't cover, ask the school about its board policy.

How many: NDE's 2024–25 report counted 753 exempt school students marked as dual enrolled — taking some courses at a local public or private school — which NDE notes isn't checked against school records.

Special education: NDE tells families of a child with an IEP, or with special needs, to contact the resident public school about which special education services the child may be eligible for and how they could be provided if you homeschool. Under NDE's Rule 51, child find covers children with disabilities attending nonpublic schools — all such children residing in the state who need special education are to be identified, located and evaluated (92 NAC 51-006.01A) — and NDE considers exempt schools non-approved, non-accredited private schools.

Dual enrollment, early college and the ACE Scholarship

How NDE counts college courses: on the filing, NDE says a student taking courses through a postsecondary school such as a community college isn't dual enrolled — those courses are part of the exempt school's program of instruction. Colleges set their own rules for high school and home school students.

Community colleges: Central Community College says discounted early-college tuition is available for all Nebraska high school and homeschool students, at its campuses and centers. Southeast Community College runs its Southeast Nebraska Career Academy Partnership (SENCAP) with public and parochial schools and homeschools in southeast Nebraska. Metropolitan Community College says current Nebraska high school students in grades 9–12 are automatically eligible to take credit classes tuition free, and Northeast Community College says its early-college courses are tuition-free for high school students; neither page says how home school students enroll, so ask the college.

Universities: UNO's Early Entry program lets high-achieving high school students take UNO courses on campus or online, with a cumulative GPA of at least 3.0 and either a counselor's approval or, for homeschooled students, an individual review.

ACE Scholarship: the state's Access College Early Scholarship, run by the Coordinating Commission for Postsecondary Education (CCPE), pays tuition and mandatory fees for qualified low-income high school students taking college courses from Nebraska colleges or universities through dual-enrollment or early-enrollment agreements. The student or family must qualify for free or reduced-price lunch, SSI, TANF, SNAP or WIC, have experienced an extreme hardship, or be in a designated career education program (§ 85-2104), and the course must be taken for a grade.

ACE deadlines: fall-term applications open August 1 and are due December 15; winter opens November 1, due February 15; spring opens November 15, due May 15; and summer opens April 1, due July 15 (later opening dates apply to career program of study courses). CCPE's pages don't say how home school students apply, so ask CCPE and the college before the term.

Driver's permits for home-schooled teens

School Learner's Permit (LPE) and School Permit (SCP): the LPE, from age 14 after vision and written tests, lets a student practice driving for a School Permit with a licensed driver at least 21. The SCP can be issued from 14 years and 2 months until 16 years and 3 months, to a student who lives outside a city of 5,000 or more or attends a school outside one, after holding an LPE or LPD for 2 months. It allows driving unsupervised to and from school and school activities by the most direct route, and anytime with a licensed driver at least 21.

Learner's Permit (LPD): available at 15 after vision and written tests, for practice toward the Provisional Operator's Permit; the permit holder must drive with a licensed driver at least 21 in the seat beside them.

Provisional Operator's Permit (POP): from age 16, after holding an LPE, SCP or LPD for at least six months without three or more points. The teen either completes a DMV-approved Nebraska driver safety course or presents the DMV's 50 Hour Certification form, signed by a parent, guardian or licensed driver at least 21, showing at least 10 of the hours between sunset and sunrise. The POP allows unsupervised driving from 6 a.m. to midnight (later only to or from work or a school activity), and for the first six months no more than one passenger under 19 who isn't immediate family. After 12 months on the POP without three or more points, a teen under 18 can get a full operator's license.

For home-schooled teens: the 50 Hour Certification lets a parent certify the practice driving, and the DMV's pages list no separate home school form. The School Permit depends on where the student "attends school"; the DMV's pages don't say how that applies to an exempt school, so ask a driver licensing office before planning on an SCP.

For vendors: serving Nebraska homeschool families

No homeschool account, no approved list: Nebraska has no state program that pays homeschool vendors and no approved-vendor list for exempt schools, and NDE says families assume all curriculum and operating costs. Families pay you directly. Don't suggest that a state program pays for your products.

Curriculum: families choose their own; the program must lead to basic skills in language arts, mathematics, science, social studies and health, and NDE doesn't endorse or recommend curriculum. Since LB 1027 (2024), families don't report curriculum to NDE, so curriculum from any publisher works — but be clear that a product's accreditation doesn't make a home school approved or accredited. NDE's own example: out-of-state online programs aren't approved or accredited by NDE, so those families still file as exempt schools.

Hours and records: families must provide at least 1,032 hours (K–8) or 1,080 hours (9–12) each school year. Hour logs, attendance records, course descriptions and transcripts help families meet the hours, apply to UNL or UNO, and enroll part time in district classes.

Testing: Nebraska requires no test, so achievement tests, diagnostic assessments and ACT or SAT preparation are services families choose. The GED (passing score 145 on each of four tests) is another market for preparation.

Tutors, co-ops and microschools: an exempt school can have students from more than one family, and its teachers need no certification. Since July 18, 2026, anyone monitoring or providing instruction at an exempt school must not have been convicted of the felonies listed in § 79-1601(5)(b); programs that teach exempt school students should know that rule. A program should get its own legal advice on how it is structured.

Activities and college: exempt school students can join district activities; for activities regulated by an athletics or activities association such as the NSAA, they enroll in five credit hours a semester at the district (§ 79-2,136), and many take community college or university courses. Programs that complement district classes and early college are in demand.

The federal scholarship tax credit: Nebraska takes part from 2027, but the Department of Revenue hasn't posted its SGO procedures and the state hasn't said whether exempt school students can receive the scholarships. Wait for Nebraska's SGO list and each SGO's rules before telling homeschool families anything.

Listing on My Learning Source is separate from any state program — Nebraska doesn't approve vendors for homeschool families, and families find you here either way.

Official sources

My Learning Source is an independent marketplace. We are not affiliated with the Nebraska Department of Education, any Nebraska school district, the Nebraska Legislature, the Office of the Governor, the Nebraska Department of Revenue, the Secretary of State, the Nebraska Department of Motor Vehicles, the Coordinating Commission for Postsecondary Education, the NSAA, the University of Nebraska, any community college or any scholarship granting organization. Nebraska does not approve vendors for homeschool families, and a listing here says nothing about any tax credit or scholarship program. This guide is general information, not legal or tax advice.

As of November 2026.

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