Last verified: October 2026
What is the Tennessee IEA, and why does it matter more in Knoxville than EFS for some children?
The Individualized Education Account (IEA) is a state-funded account for students with qualifying disabilities, sized at the TISA base plus average special-education funding. For most eligible students that is more than the flat $7,530 EFS award.
Its reach is wider, too. Any participating school from Category I to V qualifies, as do church umbrellas and home schooling, and that breadth counts in a region where so many congregation schools are Category IV.
Who can open an IEA in Knox, Blount, Anderson or Sevier County?
First-time applicants in Knox, Blount, Anderson or Sevier need a Tennessee IEP that is in force when the window shuts and lists one of the 11 qualifying disabilities, primary or secondary. They also need one entry route: a whole prior year in a Tennessee public school, a first kindergarten year, arrival in Tennessee within the last 12 months, or an IEA last year. Income is never checked.
Starting with 2027-28, a child in the Tennessee Early Intervention System (TEIS) Extended Option with an eligible Part B disability can also apply. Once a student is in the IEA, the student cannot stay enrolled in a public school.
When does the 2027-28 IEA application open?
TDOE projects the 2027-28 IEA window will open February 16, 2027; the 2026-27 window is closed. Families should confirm before then that the IEP is current and lists an eligible category.
Schools can apply to accept IEA students at any time of year, so a Knoxville school that has never taken an IEA can still become an option.
What rules come with spending an IEA?
The account holder must spend at least half of each year's award on approved expenses by the final expense deadline, or TDOE subtracts the shortfall from the next year's first deposit. Tutoring, therapy and every electronic device need pre-approval.
A laptop or other device bought with IEA money cannot be replaced with a like item until two calendar years have passed, except when it is stolen or broken beyond repair, according to the 2026-27 IEA handbook.
| Individualized Education Account is | Individualized Education Account is not |
|---|---|
| A disability-based account with no income limit | Not available without a qualifying Tennessee IEP (or the TEIS route from 2027-28) |
| Usable at Category I-V schools, umbrella programs and home schooling | Not combinable with EFS in the same year |
| Usually larger than the EFS award | Not compatible with staying enrolled in public school |
| Projected to reopen February 16, 2027 | Not a single published dollar figure |