Homeschooling in New York: IHIP, Quarterly Reports, and Assessments

Homeschooling in New York is legal, and the rules are laid out in state regulation 8 NYCRR 100.10. To comply, a parent files a Notice of Intent with the local school district, submits an Individualized Home Instruction Plan (IHIP), teaches the required subjects for the required number of hours, sends four quarterly progress reports, and files an annual assessment showing the child is making adequate academic progress.¹ The underlying standard set by state law is that home instruction must be “at least substantially equivalent” to what the local public school offers children of the same age.²

Who Has to File

New York’s compulsory attendance law covers children from age 6 through 16. Individual districts may extend that to 17 for students who are not employed.³ Parents who begin instruction before age 6 do not have to file with the district, but the full regulatory framework begins the year the child turns 6.

You do not need a teaching certificate or a college degree to teach your own child. The superintendent is responsible for determining that instruction is “competent,” and in practice that judgment is made through the IHIP and the annual assessment rather than through any credential check.¹ Anyone else who will teach the child must be named in the IHIP.

Filing the Notice of Intent

The first step each year is a written Notice of Intent sent to the superintendent of the district where you live. It must include the child’s name, age, and home address. The deadline is July 1 for the upcoming school year. If you start homeschooling mid-year, the notice is due within 14 days of beginning instruction.¹

Certified mail with a return receipt is worth the small expense. If the district later questions whether you filed on time, the receipt settles it. Within 10 business days, the district must respond with the forms you need to build your instruction plan.¹

Building the Individualized Home Instruction Plan

The IHIP is the document the district uses to check that your program meets the substantial equivalence standard. You prepare one for each child. It must include:

The textbooks, workbooks, and other curriculum materials you plan to use for each required subject.
A syllabus outlining what you intend to cover in each subject over the year.
The methods you will use to measure your child’s progress, whether tests, portfolio review, or something else.
The names of everyone who will provide instruction.
The specific dates you will file each of the four quarterly reports, spaced at roughly even intervals across the year.

The district reviews the IHIP and tells you whether it is accepted or needs changes. If it is found deficient, you have a window to revise and resubmit. Keep a copy of every document you file and every response you receive.¹

Required Subjects by Grade

New York’s subject requirements are more detailed than many parents expect, and they change with grade level.¹

Grades 1 Through 6

Arithmetic, reading, spelling, writing, English language, geography, United States history, science, health education, music, visual arts, and physical education. Bilingual education or English as a second language is required if the child needs it.

Grades 7 and 8

Requirements at this level are cumulative across both years: English (two units), history and geography (two units), science (two units), mathematics (two units), art (half a unit), and music (half a unit). Physical education, health, practical arts, and library skills must be taught on a regular basis. One unit equals 6,480 minutes of instruction per school year.

Grades 9 Through 12

High school requirements are cumulative across all four years: English (four units); social studies (four units, including one unit of American history, half a unit of government, and half a unit of economics); mathematics (two units); science (two units); art or music (one unit); health (half a unit); physical education (two units); and three units of electives.

Every Grade

Instruction at every level must also address patriotism and citizenship; health education covering alcohol, tobacco, and drug misuse; highway safety and traffic regulations, including bicycle safety; and fire and arson prevention. United States history, New York State history, and the U.S. and New York constitutions must each be taught at least once during grades 1 through 8.¹

Instruction Hours and Attendance

Students in grades 1 through 6 must receive at least 900 hours of instruction per year. Students in grades 7 through 12 must receive at least 990 hours.¹ Those hours represent structured learning time, not the full length of a school day.

You also maintain an attendance record showing the equivalent of 180 days of instruction across the year. A simple daily log noting hours spent and subjects covered handles both the hourly minimum and any later question from the district about whether instruction took place.

Quarterly Reports

Four times a year, on the dates you set in your IHIP, you file a quarterly report with the district. Each one must contain:¹

The total hours of instruction delivered during the quarter.
A description of the material covered in every subject listed in the IHIP.
Either a letter grade or a written evaluation of the child’s progress in each subject.
A written explanation for any subject where less than 80 percent of the planned material was covered.

That last item catches some families off guard. If your child gets ahead in math but falls behind in science, you have to explain the science shortfall even when the overall program is going fine. Building a small buffer into each quarter’s plan leaves room to adjust without triggering the explanation.

Annual Assessment

Along with the fourth quarterly report, you file an annual assessment demonstrating adequate academic progress. Two paths exist, and which is available depends on grade level.¹

Standardized Testing

Students in grades 4 through 8 must take a commercially published, nationally normed standardized test at least every other year, with a written narrative evaluation acceptable in the off years. Students in grades 9 through 12 must test every year. Students in grades 1 through 3 may use either a standardized test or a narrative evaluation in any year. The test must be administered by a certified teacher or another qualified person approved under the regulation. Confirm with your district that a particular test is accepted before you buy it.

Written Narrative Evaluation

When a narrative evaluation is used instead of a test, it must be prepared by a New York State certified teacher, a home instruction peer review panel, or another person approved by your superintendent. The evaluator interviews the child, reviews a portfolio of the child’s work, and certifies whether adequate progress was made. The parent pays for it.¹

What Counts as Adequate Progress

For a standardized test, the score is adequate if the composite lands above the 33rd percentile on national norms, or if it reflects at least one academic year of growth compared to the previous year’s test.¹ The growth option matters for children who start below grade level: they can show progress without yet reaching the 33rd percentile.

If a score falls short or a narrative evaluator certifies inadequate progress, the district puts the program on probation. Probation typically involves a remediation plan targeting the weak areas, and the district monitors the program more closely. If the child still cannot demonstrate adequate progress after the probation period, the district can require enrollment in a public or private school.¹

What Happens If You Stop Filing

Ignoring the district is a more serious problem than a bad assessment. When phone calls and letters do not produce the required paperwork, the district is expected to send a registered letter setting a deadline. If that deadline passes without a response, the district is obligated to report the case as suspected educational neglect.⁴

Educational neglect is handled through child protective services, not the school system. Even if you disagree with the district’s feedback on your IHIP or an assessment result, staying in communication and continuing to file keeps the matter administrative. Going silent is the one move that can turn a paperwork dispute into a family court case.

Diplomas, College, and Financial Aid

Homeschooled students in New York cannot receive an official Regents diploma. That credential is issued only by public or registered private schools that verify completion of specific coursework and Regents exams. Homeschool graduates instead receive a parent-issued diploma reflecting the family’s own program. Students who want a state-recognized credential can take the GED exam for a high school equivalency diploma.

A parent-issued diploma is widely accepted by colleges, though admissions offices may ask for transcripts, standardized test scores, or a portfolio. For federal financial aid, homeschooled students are eligible for Title IV funds, including Pell Grants and federal loans, if they completed secondary school in a homeschool setting the state treats as a home or private school.⁵ For the SAT, homeschooled students register using high school code 970000.

Special Education Services

Homeschooled students with disabilities in New York are entitled to special education services from their local district. Under a 2008 amendment to Education Law §3602-c, home-instructed students are treated as nonpublic school students solely for the purpose of receiving special education services during the regular school year.⁶

Eligibility requires a compliant IHIP on file. Parents may also request an evaluation for special education eligibility at any time. For continuing services, submit a written request to the district’s board of education by June 1 for the next school year. If a disability is first identified after June 1, the parent has 30 days from that identification to submit the request.⁶ There is no individual right to receive the full range of services a child would get if enrolled in public school. The district decides what services to provide after consulting with parents.

Access to Public School Programs

New York is more restrictive than many states about homeschooler access to public school programs. The state legislature has not authorized part-time attendance, so homeschooled students cannot take individual courses at their local public school. Interscholastic and intramural sports are also off-limits, because state regulations require participants to be enrolled in the public school.⁴

The exception is school-sponsored clubs. Children educated outside the public school system may participate in clubs, and the state education department recommends that each board of education establish a policy on this. Whether activities like band or music lessons count as extracurricular or instructional depends on how the district classifies them; if the district treats them as extracurricular, a homeschooled student can participate.⁴

Costs and Tax Treatment

New York does not currently offer a state tax credit or deduction for homeschooling expenses. A bill introduced in the 2025-2026 legislative session, Assembly Bill A485, would create a credit of up to $2,400 for learning materials, but it has not been enacted.

Families using New York’s 529 college savings plan should note that the state treats K-12 tuition distributions as nonqualified withdrawals, which triggers recapture of any New York State tax benefits that accrued on those contributions.⁷ Federal law allows up to $10,000 per year in 529 distributions for K-12 tuition at a public, private, or religious school, but IRS guidance does not list homeschooling as a qualifying expense.⁸ Using 529 funds for homeschool curriculum or materials could result in taxes and a 10 percent penalty on the earnings portion.

1
Legal Information Institute. 8 NYCRR 100.10 – Home Instruction
2
New York State Senate. New York Education Law 3204
3
New York State Education Department. Guidance Relating to the Right of Individuals Over Compulsory School Age
4
New York State Education Department. Home Instruction Questions and Answers
5
Federal Student Aid. 2025-2026 Federal Student Aid Handbook, Volume 1, Chapter 1 – School-Determined Requirements
6
New York State Education Department. Requirements for the Provision of Special Education Services to Home-Instructed Students
7
NY 529 College Savings Program. FAQs
8
Internal Revenue Service. 529 Plans – Questions and Answers