The legal foundation: NY Education Law section 100.10
New York State regulates home instruction under Commissioner's Regulation 100.10, which was amended in 2022. Under this regulation, every family providing home instruction must:
1. File a Letter of Intent (LOI) with their local school district by July 1 each year (or within 14 days of beginning instruction if mid-year)
2. Submit an Individualized Home Instruction Plan (IHIP) to the district by August 1 (or within four weeks of beginning instruction)
3. Submit quarterly reports describing the instruction delivered and the child's progress
4. Arrange for an annual assessment demonstrating the child's academic achievement
This guide focuses on the quarterly reports — the most frequently recurring obligation and the one most likely to cause stress if you misunderstand the requirements.
The four quarterly report deadlines
The regulation divides the school year into four quarters, each with a filing deadline. Most districts use the following schedule, but you should confirm the exact dates with your district superintendent, as local interpretation can vary slightly:
- Q1 Report: Due on or before December 1 (covering instruction from September through approximately November)
- Q2 Report: Due on or before March 1 (covering instruction from approximately December through February)
- Q3 Report: Due on or before June 1 (covering instruction from approximately March through May)
- Q4 Report: Due on or before the end of the school year as defined by the district (covering the final weeks of instruction)
Some districts accept late filings without penalty; others will issue a notice of non-compliance. Do not assume your district is lenient. File on time.
What subjects must you cover?
For students in Grades 1–6, instruction must include:
- Arithmetic and mathematics
- Reading, writing, and spelling
- English language arts
- Social studies (geography, US history, New York history, civics)
- Science
- Health education
- Music
- Visual arts
- Physical education (minimum 90 minutes per week under 8 NYCRR §135.4)
For students in Grades 7–12, the subject requirements expand and become more specific. By Grade 9–12, students must accumulate credits equivalent to a Regents diploma if they intend to receive a New York State diploma. Home-instructed students can sit for Regents exams through their local district. If you are homeschooling a high school student in New York, you will need to plan deliberately around the Regents requirements — this is a separate and detailed compliance layer beyond the scope of this guide.
How to structure each quarterly report
The regulation requires that each quarterly report include:
- The number of hours of instruction in each subject area during the quarter
- A description of the material covered in each subject area
- A statement of the child's progress in each subject area
- A grade or narrative evaluation in each subject area
In practice, a quarterly report that passes district review without follow-up looks like this for each subject:
Mathematics
Hours this quarter: 36 hours (approximately 3 hours per week over 12 weeks)
Material covered: Multiplication facts to 12×12; introduction to long division; measurement using metric and US customary units; area of rectangles and irregular shapes
Progress: [Child] demonstrates strong recall of multiplication facts and has made good progress with long division, successfully completing two-digit divisor problems with remainders. Area calculations are developing; additional practice scheduled for Q2.
Evaluation: Satisfactory progress. Estimated performance at grade level.
Keep each subject entry concise but specific. Vague language like "we did maths" or "covered science topics" will trigger a follow-up request from the district.
Common mistakes families make with IHIP reports
Not filing on time. The district can issue a notice of non-compliance, which initiates a process that can result in your child being referred to the district for mandatory attendance. It is not worth the risk.
Logging hours inaccurately. New York requires a minimum number of hours of instruction. For Grades 1–6, the minimum is 900 hours per year. Track your hours contemporaneously — a retroactive log written the week before the deadline is both stressful and less credible.
Omitting physical education. The 90-minutes-per-week requirement for physical education is specific and often overlooked. Even if your child participates in a sport or dance class outside the home, document it.
Not including a grade or evaluation. Some families write extensive narratives about what their child did but forget to include an assessment of level. Districts expect either a grade (A–F or percentage) or a narrative equivalent ("performing at grade level," "exceeding grade-level expectations," "making progress toward grade-level goals").
Changing your IHIP without notifying the district. If you make material changes to the subjects or approach described in your IHIP mid-year, you should notify the district. Silently deviating from the plan and then submitting quarterly reports that describe what you actually did (which differs from the IHIP) can raise questions.
Tips for the annual assessment
At the end of the year, you must arrange for an annual assessment. New York offers several options:
1. Standardised commercial test administered by a neutral party (e.g. Iowa Tests, Stanford Achievement Test, California Achievement Test). The test must be at the child's grade level. Results should demonstrate "adequate academic achievement" — the regulation does not define this precisely, but most districts apply the same standard they would use for a school: performance at or above the 33rd percentile nationally.
2. Portfolio evaluation by a certified teacher. The teacher reviews a portfolio of work samples, workbooks, projects, and assessments and provides a written evaluation.
3. Other evaluations if approved in advance by the district superintendent.
If you are using a digital mastery-tracking platform, export your child's full mastery record at the end of the year and include it in any portfolio. A well-structured mastery log showing curriculum-aligned skills with dates, evidence, and competency levels is the kind of document that makes a portfolio evaluator's job easy — and a thorough portfolio is your best protection against a district decision to question the adequacy of your programme.
A note on districts that are difficult
New York has 700+ school districts. The practical implementation of section 100.10 varies considerably. Some districts are supportive and process your paperwork promptly. Others are unfamiliar with the regulation and may make demands that exceed what the law requires. Know that:
- The regulation does not require you to follow the district's pacing or curriculum sequence — only to cover the required subjects
- The district cannot require you to use specific textbooks or programmes
- You have the right to request the specific regulatory citation for any requirement a district places on you
The New York Home Educators Network (NYSHEN) and the Home School Legal Defense Association (HSLDA) both maintain guidance on NY-specific compliance issues and can support families who encounter difficulties with their district.