The Minnesota Department of Revenue has two tax relief programs for families with children in kindergarten through 12th grade: the K-12 Education Subtraction and the K-12 Education Credit. Both programs help lower taxes and may provide a larger refund when you file Form M1, Individual Income Tax. For additional informtion: MN Department of Revenue
To qualify for either program, both of the following must be true:
Note: You may not use the same qualified education expenses to claim both the subtraction and the credit.
- You have a “qualifying child” attending kindergarten through 12th grade at a public, private or a qualified home school. For more information, see Qualifying Child for K-12 Education Subtraction and Credit.
- You paid “qualified education expenses” during the year for that child’s education. For more information, see Qualifying Expenses for the K-12 Education Subtraction and Credit.
Do I qualify for the K-12 Education Credit?
You may qualify for the credit if both of the following apply:
- Your “household income” is below a certain limit for the year. For more information, see Household Income for the K-12 Education Credit.
- Your filing status is not married filing separate.
Complete Schedule M1ED, K-12 Education Credit, to claim this credit. Your credit amount is limited to 75 percent of the qualifying expenses you paid.
Do I qualify for the K-12 Education Subtraction?
You may qualify for the subtraction if your qualifying child attends a school located in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin. There is no income limit, and you may qualify regardless of your filing status.
Complete Schedule M1M, Income Additions and Subtractions, to claim this subtraction. Your subtraction amount depends on your qualifying child’s grade level. See the table below.
If your child was in Then your maximum subtraction is Kindergarten through sixth grade at the end of the tax year $1,625 Seventh through 12th grade at the end of the tax year
12th grade and started college during the tax year
What do I need to claim the credit or subtraction?
You must have documentation, such as itemized cash register receipts and invoices, to prove you paid qualifying expenses. Save your receipts and other documentation as we may ask to review them.