To claim the Minnesota K-12 Education Expense on your Minnesota return, follow the steps below:
- State Section
- Subtractions from Income
- K-12 Education Expense Subtraction
To claim the education expense subtraction or credit, you must have a qualifying child. A qualifying child is one that attended any grade K-12 during the year and meets the federal guidelines for a qualifying child for earned income credit purposes.
You Must Have Proof
Save records for all your education expenses. You may be asked to show your calculations if there is any question concerning the education expenses.
- Normal School Day
- Expenses for materials used in subjects normally taught in public schools qualify. These would include items such as textbooks, paper, pencils, pens, notebooks, rulers, and specialized equipment for classes such as shop, art or culinary. You may also include fees paid for field trips taken during the school day, the cost of renting an instrument for band and calculators.
- If claiming the subtraction, you can include tuition for private schooling, tuition for college classes, tuition for summer school. If claiming the credit, do not include these expenses.
- After-School Educational Programs
- Only the portion of the fee that covers instruction is permitted as an expense. The fees covering room and board, transportation and supplies are not permitted.
- Expenses for summer school classes to satisfy the school-year classroom requirements must meet the same criteria as the normal school day expenses.
- Driver's Education Classes
- Transportation Expenses
- Computer Hardware and Educational Software
The program must be academic (not religious or athletic) and taught by a qualified instructor (not a sibling, parent or grandparent).
Do Not Include Expenses for:
- Clothing (except where required for gym class)
- Pre-K or Nursery School Expenses
- Participation fees (clubs or extracurricular activities)
- Room and Board
- Testing Fees
- Correspondence School Fees
For more information, see the Minnesota website.