How to Homeschool in Nebraska (2026 Guide)

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At a Glance

Regulation Level Low
Notice Required Yes
Testing Required No
Record Keeping Required No

The short version

Nebraska does not use the word “homeschool” anywhere in its statutes. Instead, every family that educates at home operates an exempt school — a private, non-approved, non-accredited school that has elected not to meet state accreditation requirements under Neb. Rev. Stat. § 79-1601. The process families follow to establish that election is governed by Title 92, Chapter 13 of the Nebraska Administrative Code, known informally as Rule 13.

The core compliance steps are: file Form A (Statement of Election and Assurances) and Form B (Authorized Parent Representative) with the Nebraska Department of Education (NDE) by July 15 each year, provide a certified copy of each child’s birth certificate on first enrollment, and deliver instruction covering five subject areas for at least 1,032 hours per year (grades K–8) or 1,080 hours per year (grades 9–12).

Since LB 1027 was signed in April 2024, there is no longer a standardized testing mandate, no requirement to report curriculum details to the NDE, no dual-parent signature requirement, and no home visit program. Nebraska’s exempt school framework is one of the least prescriptive in the country.

On the financial side, Nebraska’s Opportunity Scholarships Act (LB 753, 2023) was repealed in 2024 and did not serve homeschoolers in any case. Nebraska has elected to participate in the new federal IRC § 25F scholarship tax-credit program beginning in calendar year 2027; implementing rules were still being finalized as of mid-2026.

Nebraska’s homeschool framework rests on a single core statute and the administrative rule that implements it.

Neb. Rev. Stat. § 79-1601 — Private school exemption

This statute establishes the legal mechanism that makes home education possible. It requires every private, denominational, and parochial school operating in Nebraska to either meet state approval and accreditation requirements or formally elect not to do so. Subsections (2) through (4) of § 79-1601 describe the two grounds on which a parent or legal guardian may elect exemption:

  • The accreditation requirements would violate the family’s sincerely held religious beliefs, or
  • The requirements would interfere with the parent’s or legal guardian’s decisions in directing their child’s education — a parental-rights ground that does not require any religious basis.

Either basis is valid. A family does not need to explain or document which ground applies beyond checking the corresponding box on Form A.

Neb. Rev. Stat. § 79-201 — Compulsory attendance

This statute establishes the age range covered by mandatory attendance: a child who will turn 6 before January 1 of the current school year and has not yet turned 18. Filing for exempt status satisfies the compulsory attendance obligation for children in this range.

Neb. Rev. Stat. § 79-318(5)(c) — Rulemaking authority

This provision authorizes the NDE to establish the rules and procedures governing how the exemption election works — which is the basis for Rule 13 itself.

92 Neb. Admin. Code, ch. 13 (Rule 13)

Rule 13 translates the statutory exemption into specific filing procedures: the forms required, the annual deadline, the instructional hour standards, and the process for receiving the Commissioner’s acknowledgement letter. As of mid-2026, a revised version of Rule 13 was pending the Governor’s approval following the LB 1027 amendments; the NDE confirmed that the LB 1027 changes are already in effect regardless of when the revised Rule 13 receives final approval. Families should follow current NDE FAQ guidance at education.ne.gov/fos/exempt-schools/ for the most current procedures.

LB 1027 (signed April 2024)

LB 1027 made the most significant changes to Nebraska’s exempt school law in nearly two decades. It eliminated the standardized testing mandate that had been in place since 2006, removed the requirement that families submit curriculum scope and sequence to the NDE, eliminated the requirement that both parents sign Form A when both have legal custody, and ended the NDE’s authority to conduct home visits. It also added a written assurance requirement (replacing the old credential-submission requirement) that the person providing instruction is qualified to do so — no credentials or names need to be submitted, only the parent’s signature on the assurance.

Primary NDE resource: NDE Exempt School Program

NDE Exempt School Program contacts:

Filing for exempt status

Filing is required annually. The filing deadline is July 15 of each year the school will be in operation. A family that files by July 15 ensures the NDE can notify the resident public school district before the fall semester begins, so no attendance flags accumulate against the child.

Mid-year withdrawals must be filed “promptly” — the rule does not define a specific number of days, but the NDE guidance instructs families to file as soon as possible, ideally on the same day or the day before the child stops attending the previous school.

What you file

The filing consists of two forms, submitted either through the online portal at exemptschool.education.ne.gov or by mailing paper forms to the NDE Exempt School Program Office (P.O. Box 94987, Lincoln, NE 68509-4987):

Form A — Statement of Election and Assurances

This is the core document. It:

  • Identifies your exempt school by name (you choose the name — many families use their surname, such as “Smith Academy”)
  • States the school’s start and end dates for the academic year
  • Lists the names and grade levels of enrolled students
  • Indicates whether the election is on religious or parental-rights grounds
  • Includes a written assurance that the person monitoring instruction is qualified to do so
  • Requires a single parent, legal guardian, or educational decision-maker signature (since LB 1027, a second signature is no longer required even when both parents share legal custody)

Form B — Authorized Parent Representative Form

Form B designates one adult as the primary contact between the exempt school and the NDE. This person handles NDE correspondence and is responsible for keeping contact information current. In a single-family school, this is the filing parent. In a learning pod or microschool involving multiple families, each family files its own Form A but may designate the same person as the shared Parent Representative on Form B.

Birth certificate — first enrollment only

Under the Nebraska Missing Children Identification Act, you must submit a certified copy of each child’s birth certificate when you file for the first time. This is a one-time requirement; you do not resubmit it in subsequent years.

What you receive

After filing, the NDE issues an Acknowledgement Letter signed by the Commissioner of Education. Online filers receive an automated email with an attached letter almost immediately; paper filers receive their letter after the submission is logged. This letter is important — it is your official documentation of legal exempt school status and may be requested by universities, military branches, or a future public school. The NDE also automatically notifies your resident public school district once it processes your filing, so you do not need to take a separate step with the district in most cases (an exception applies if your child was enrolled through the Enrollment Option Program in a district you do not reside in — that option enrollment should be cancelled separately by the parent).

Filing is not approval. The NDE acknowledges exempt school filings; it does not approve or disapprove them. Local school principals and district superintendents have no authority to review, delay, or deny an exemption.

There is no fee.

Required subjects

Rule 13 specifies that the program of instruction in an exempt school must lead to basic skills in five areas:

  1. Language arts
  2. Mathematics
  3. Science
  4. Social studies
  5. Health

The NDE does not prescribe curriculum, textbooks, or scope and sequence for any of these areas. As the NDE states directly in its FAQ: “Curriculum materials, books, and outlines are not available from the Nebraska Department of Education.” The state reviews none of the curriculum a family chooses and does not require families to report curriculum information (a requirement that was eliminated by LB 1027 in 2024). The five-subject framework defines the direction of instruction, not the content, approach, or depth.

Instructional hours

Rule 13 sets minimum annual instructional hour requirements:

Grade levelRequired hours per year
Grades K–81,032 hours
Grades 9–121,080 hours

Lunch periods and commuting time do not count toward instructional hours. The hours do not need to be delivered in any particular daily schedule or across a traditional September-through-May calendar — they are an annual total. A four-day week, year-round calendar, or other flexible arrangement all satisfy the requirement as long as the annual total is met.

Teacher qualifications

The only teacher-qualification requirement since LB 1027 is that the parent must sign an assurance on Form A that the person monitoring instruction is qualified to do so. There is no requirement to hold a teaching certificate, college degree, or any specific credential. The parent or legal guardian makes that determination.

Standardized testing

Nebraska does not require standardized testing for exempt school students. LB 1027, signed in April 2024, eliminated the testing requirement that had existed under Rule 13 since 2006. The NDE has no authority to mandate testing, and no test scores are ever reported to the state or to a local school district.

Families who want to monitor their child’s academic progress may choose to administer standardized assessments as a private planning tool. Options commonly used by Nebraska families include the Iowa Test of Basic Skills (ITBS), Stanford Achievement Test, and various online diagnostic assessments. None of these require state involvement or produce any filing obligation.

Record keeping

Nebraska does not impose a statutory record-keeping requirement on exempt school families beyond the annual filing itself. The NDE does not collect attendance logs, grade records, or instructional summaries from exempt schools.

That said, maintaining organized records is strongly in the family’s practical interest:

  • Attendance logs tracking daily or weekly instructional hours support the annual assurance that the instructional hour standard was met.
  • Work samples and assessments document academic progress across the five required subject areas.
  • Reading lists and resource inventories are useful for demonstrating breadth of instruction if the family returns to public school or a student seeks admission to a college or university.
  • Transcripts at the high school level are particularly important, as the exempt school issues its own transcripts and diplomas. Nebraska does not issue diplomas on behalf of exempt schools.

College admission

Graduates of exempt schools are eligible for admission to Nebraska’s public universities. The University of Nebraska system and other public institutions evaluate exempt school applicants individually, typically through ACT or SAT scores, high school transcripts issued by the exempt school, and in some cases completion of specific subject-area courses. Homeschool graduates are encouraged to contact the admissions offices of individual institutions well in advance of application deadlines.

Scholarships and financial support

Nebraska Opportunity Scholarships Act — repealed

Nebraska’s Opportunity Scholarships Act (LB 753) was signed by Governor Pillen in May 2023 and created a tax-credit-based scholarship program for students to attend private schools. It was repealed by LB 1402, effective October 31, 2024. The program funded scholarships for attendance at private and parochial schools; it did not extend to exempt (home) schools in any case. As of mid-2026, no successor state scholarship program exists.

Federal IRC § 25F — expected beginning 2027

Section 25F was added to the Internal Revenue Code by the One, Big, Beautiful Bill Act (Public Law 119-21, enacted July 4, 2025). It provides a federal tax credit for individuals who make qualified contributions to certified Scholarship Granting Organizations (SGOs) that award scholarships for elementary and secondary education expenses.

Nebraska has made the advance election to participate in the § 25F program beginning in calendar year 2027. The Nebraska Department of Revenue’s page for the program (revenue.nebraska.gov) indicates that forms and procedures for SGOs to become certified under § 25F had not yet been finalized as of mid-2026. The precise eligibility rules for homeschool students — and which educational expenses may be covered — will depend on federal Treasury guidance and Nebraska’s implementing procedures.

Families interested in this program should monitor the Nebraska Department of Revenue’s § 25F information page for updates as 2027 approaches.

No state ESA or voucher program

Nebraska does not have a state-funded Education Savings Account, universal voucher, or broad school-choice fund that provides direct public dollars to exempt school families. No such program exists as of June 2026.

Part-time public school enrollment

Neb. Rev. Stat. § 79-2,136 requires public schools to allow part-time enrollment for residents who attend an exempt school. Each school board establishes its own policies and procedures for part-time students. Contact your resident public school district to learn the specific process and any eligibility conditions that may apply. Some districts permit part-time enrollment for non-residents attending exempt schools as well.

Withdrawing from public school

Withdrawing from public school to establish an exempt school involves two separate steps. The NDE handles one; the previous school requires the other.

Step 1 — File your Rule 13 paperwork with the NDE

Submit Form A and Form B through the NDE’s online portal or by mail, as described under the Filing section above. For mid-year withdrawals, file as promptly as possible — the same day or the day before the child stops attending school. Once the NDE processes the filing, it notifies the resident public school district, which removes the child from the attendance roster.

Step 2 — Notify the previous school directly

Although the NDE provides official notification to the district, many families also send a written withdrawal notice directly to the principal and superintendent of the previous school. This creates a clear paper trail showing the school was informed before any truancy thresholds were reached. The notice does not need to follow a specific format, but should include the child’s name, the effective date of withdrawal, and the name of the exempt school the child will be attending. Sending it by certified mail with return receipt requested provides documentation of delivery.

The previous school cannot block the withdrawal, demand to see curriculum materials, or require an exit meeting. Once the NDE processes the exempt school filing, the district’s compulsory attendance authority over that child ends.

Children under age 6

Compulsory attendance in Nebraska applies to children who will turn 6 before January 1 of the current school year. A child who is not yet of mandatory attendance age and not enrolled in school has no filing obligation. A child who will turn 6 before January 1 but not 7 before January 1 — and whose family wishes to delay public school entry until age 7 — must file an affidavit with the resident school district stating the intent to file for exempt status when the child turns 7. Contact the resident school district to request the affidavit form for this purpose.

Returning to public school

A public school receiving a transfer student from an exempt school is not obligated to accept credits from the exempt school, since exempt schools are non-accredited. The receiving school may assess the student to determine appropriate grade placement or credit recognition. Well-organized transcripts and work samples from the exempt school will be the most useful documentation in this process.

Support and community

Nebraska has a well-established homeschool community. The NDE’s exempt school website includes a Resources page (education.ne.gov/fos/exempt-schools/resources/) listing private homeschool organizations serving Nebraska families — the NDE notes these organizations are independent and not affiliated with the department.

Several statewide and national organizations operate in Nebraska:

  • Nebraska Christian Home Educators Association (NCHEA) — nchea.org — statewide organization providing legal information, a curriculum fair, and connections to local support groups
  • Nebraska Home Educators Network (NHEN) — serves families across the state with resources and community support
  • Home School Legal Defense Association (HSLDA) — hslda.org — national membership organization providing legal consultations and legislative monitoring; Nebraska members have access to attorney support for Rule 13 compliance questions
  • HSLDA’s Nebraska law overview provides current summaries of exempt school requirements updated as law changes

Local co-ops and support groups operate throughout Nebraska, including in the Omaha, Lincoln, Kearney, Grand Island, and Norfolk areas. A search for homeschool co-ops in your area will typically surface active groups that organize shared classes, field trips, sports leagues, and social activities.

For direct questions about the filing process, the NDE Exempt School Program is reachable at: