Minnesota K12 Education Subtraction
We do not administer or manage any programs. For help, visit the official program website.
Summary
The Minnesota K12 Education Subtraction Program allows families to subtract qualifying education expenses from their taxable income when filing Minnesota individual income taxes. This program provides tax relief for costs related to K-12 education.
Student Funding
Funding Type: Tax Subtraction
The K-12 Education Subtraction Program provides a maximum subtraction amount based on the student’s grade at the end of the tax year:
- Kindergarten through sixth grade, the maximum is $1625
- Seventh through 12th grade, the maximum is $2500
- 12th grade and starting college during the tax year, the maximum is $2500
Qualifying expenses include:
- tuition and instructor fees during the school day
- tutoring
- academic camps
- music lessons
- textbooks
- school supplies
- computer hardware and software (up to $200)
- transportation costs paid to others
Student Eligibility
Eligibility for the Minnesota K12 Education Credit Program is open to all parents of students in grades K-12 attending public, private, or homeschools in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin and filing a Minnesota income tax return.
Rules & Requirements
- Residency: Applicants must be residents of Minnesota and must file a Minnesota income tax return.
- Educational Status: Student attended kindergarten through 12th grade during the year and meets the federal definition of qualifying child used for the Earned Income Credit.
Using Your Funds
A tax credit can be taken for qualifying expenses paid during the tax year including tuition, tutoring, academic camps, music lessons, textbooks, school supplies, computer hardware and software (up to $200), and transportation costs paid to others, up to the maximum credit amount per child.
Tuition expenses can be included as a qualifying educational expense for the Minnesota K12 Education Subtraction Program but not the Minnesota K12 Education Credit Program.
For details on specific expenses, please see on the Minnesota Department of Revenue site:
How to Apply
- Check Eligibility: Ensure the applicant meets education requirements and the federal definition of qualifying child used for the Earned Income Credit. Review the Income Tax Fact Sheet 8 on the Minnesota Department of Revenue site for more information on the subtraction.
- Gather Documentation: Gather receipts for your educational expenditures such as tuition, instructor fees, textbooks, extracurricular materials, driver’s education fees, and educational supplies.
- File Minnesota State Income Tax Return: Review the Minnesota Department of Revenue site for claiming this subtraction. Seek assistance from professional advisors if needed to ensure compliance with program requirements and maximize your tax benefits.
For other Minnesota School Choice Programs: Refer to our Minnesota State Summary.