To claim the Minnesota K-12 Education Expense Subtraction on your Minnesota return:
- State Section
- Subtractions from Income
- K-12 Education Expense Subtraction
To claim the K-12 Education Expense Credit on your Minnesota return:
- State Section
- K-12 Education Credit (Schedule M1ED)
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. To qualify, your household income must be under the limit based on the number of qualifying dependents in grades K-12.
|Total qualifying children||Household income limit|
|6 or more||$43,500 plus $2,000 for each additional qualifying child|
Do I need to have proof?
Save records for all of your education expenses. You may be asked to show your calculations if there is any question concerning the education expenses.
What Qualifying Expenses?
- Purchase of required educational material, such as textbooks, paper, pencils, pens, notebooks, rulers, and the purchase/rental of musical instruments used during the regular school day
- After-School educational/enrichment program fees
- Fees paid to others for transportation to/from school, field trips during the regular school day (School location must be in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin)
- Music Lessons
- Tuition for summer camps that are primarily academic in focus
- Driver's education course, if the school offers the class as part of the curriculum
- Home computer hardware and educational software
- 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.
The program must be academic (not religious or athletic) and taught by a qualified instructor (not a sibling, parent or grandparent).
What are expenses that do not qualify?
- Costs to drive your child to/from school, tutoring, enrichment programs, or camps not part of the regular school day
- Monthly internet fees
- School lunch costs
- Uniforms (school, band, sports)
- Sport camps and/or lessons
- Books/materials used for tutoring, enrichment programs, academic camps, or after-school activities
- Tuition/expenses for preschool or post-high school classes
- Noneducational software
For more information, use this Minnesota Department of Revenue link.