The quarter ended September 30. The report is due October 31.
Arizona's ESA rule sets each quarterly expense report's filing deadline at the end of the month after the quarter ends, per Ariz. Admin. Code R7-2-1508(D). Quarter 1 ran July 1 to September 30, so its report is due October 31. The report itself is an itemized account of the quarter's education expenses, and the difference between an evening of receipt archaeology and a few minutes of rendering is whether the expenses were logged when they happened.
Open the expense report builder
Checked against Ariz. Admin. Code R7-2-1508(D), amended eff. Jan 23 2023. Requirements on this page last reviewed October 4, 2026. The regulation text is the source of truth; dates verified against it Sep 14 2026 is always the source of truth.
The four dates, one rule
End of the month after the quarter ends: October 31 for the July-to-September quarter, then January 31, April 30, and July 31. The same rule every quarter, no exceptions in the regulation, and the next one is always three months behind the one you just filed.
Log once, render every quarter
In the record, an expense is one entry: item, vendor, educational purpose, amount, date. The builder then renders any quarter's report from the entries that fall inside it, itemized and dated, and every document previews filled-in, free, before anything is purchased. The full program picture, including what the ESA can pay for and how ClassWallet payment works, lives on the Arizona ESA page.
Questions families ask
When is the Arizona ESA quarterly report due?
The end of the month after each quarter ends, per Ariz. Admin. Code R7-2-1508(D): quarter 1 (July 1 to September 30) is due October 31, then January 31, April 30, and July 31 for the quarters that follow. The regulation text is the source of truth.
What goes in it?
The quarter’s education expenses, itemized: what was bought, from whom, for what educational purpose, and for how much. Families who log purchases as they happen can produce the report in minutes; families reconstructing a quarter from receipts usually spend an evening.
How does the builder help?
Log each expense once in the record (item, vendor, purpose, amount, date). The expense report for any quarter then renders from those entries, itemized and dated, and every document previews filled-in, free, before anything is purchased.
Can ESA funds pay for the document generation itself?
Arizona families can pay through ClassWallet: generate the invoice in the app, submit it in ClassWallet as a vendor invoice to Eformogi (an approved vendor), and the account unlocks when the program approves the payment. The record stays free for the learner, forever, either way; the invoice covers only document generation.
Whose record it is
The record is yours: free for the learner, forever. The quarterly report is one rendering of it, commissioned by you, in the shape Arizona asks for. Keep the record as the quarter happens, and every filing after this one is minutes, not evenings.