We live in Council Bluffs, near the Nebraska border. Can my kids use their ESA funds to attend an accredited nonpublic school in Omaha since it’s close to our home? Fernando D January 22, 2024 00:45 Updated Answer: No. Iowa’s Students First ESAs can only be used to attend an Iowa accredited nonpublic school Related to Iowa parent eligibility Related articles I am a current resident of Iowa but did not file a 2022 Iowa State Tax Return. Are my students eligible for an ESA? Is there an order minimum? I Still Have Money in my Odyssey Digital Wallet from the 2022/23 Funding Cycle, am I Losing that Funding? When Will I Receive my Funds? Will ESA Funds need to be reported as taxable income?