To claim the Minnesota K-12 Education Expense subtraction on your Minnesota return, follow the steps below:
- State Section
- Subtractions from Income
- K-12 Education Expense Subtraction
To claim the K-12 Education Expense Credit:
- 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.
You Must Have Proof
Save records for all your education expenses Original receipts, etc.). You may be asked to show your calculations if there is any question concerning the education expenses.
What are Some Qualifying 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 (taken to satisfy graduation requirements for high school), tuition for summer school (taken to satisfy graduation requirements for high 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.
- Summer school expenses for classes to satisfy the school-year classroom requirements and must meet the same criteria as the normal school day expenses.
- Driver's Education Classes - instructor fees and only if part of curriculum offered at the school.
- Transportation Expenses
- Computer Hardware and Educational Software (limits apply)
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)
- Non-academic programs (i.e. sport camps, lessons or equipment)
- Pre-K or Nursery School Expenses
- Participation fees (clubs or extracurricular activities)
- Room and Board
- Testing Fees
- Correspondence School Fees
- Monthly internet fees
- Fees for materials and textbooks purchased for use in religious teachings
- Minnesota K-12 Education Subtraction and Credit Information
- M1 Instructions listing Qualifying Expenses
- Schedule M1ED