Guidance on Parentally Placed Private School Children with Disabilities

On this page you will find information about parentally-placed private school children with disabilities and the obligations of states and local education agencies (LEA) under Part B of the Individuals with Disabilities Education Improvement Act of 2004 (IDEA 2004) regulations, effective Oct. 13, 2006. 

National Resources

The Office of Special Education Programs (OSEP) provides guidance specific to private school placement.

The focus of the OSEP guidance is to provide assistance to states and LEA in complying with requirements of IDEA 2004 regulations including:

  • agency responsibility for providing equitable special education and related services to parentally placed private school children with disabilities, and
  • determination of proportionate amount of Federal funds to be expended by an LEA for such children attending private schools located in their district.

IDEA Reporting Requirement

Districts must annually collect and report data on parentally placed private school children with disabilities (34 CFR §300.133(c)). These data determine the amount of IDEA-B funds a district must spend to provide an individualized services plan (ISP) for children with disabilities placed by their parents in private schools. More information can be found in the proportionate share guidance section.

PEIMS Coding

Report parentally placed children with disabilities using the Student Attribution Code “12” on the 101 Student Data – Demographic record. Schools must report these children in the PEIMS fall data collection (PEIMS Data Standards).

LEAs must report parentally-placed private school children with disabilities ages 3-21 who receive special education or related services from the public school district under an ISP.

LEAs do not report parentally-placed private school children with disabilities ages 3 and 4 who are dually enrolled under 19 TAC §89.1096(c). These students are public school students in the district, not private school students.

Proportionate Share Guidance

Districts use the data collected to determine the amount of IDEA-B funds they must spend on providing special education and related services to children with disabilities placed in private schools. The district must determine the number of parentally-placed children with disabilities who are attending private schools within their district. This number is compared to the number of children with disabilities who are enrolled in the district and receiving special education and related services. The ratio informs the district the amount of federal funds that must be expended for parentally-placed children with disabilities under the IDEA requirements.

For more information regarding proportionate share, including specific information on how it is calculated, please click here: Appendix B to Part 300—Proportionate Share Calculation

Additional Resources and Rules

Below are links to additional resources: