Minnesota 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 your Minnesota Form M1, Individual Income Tax Return. Because the rules for the education credit and subtraction are so similar, this section will cover both tax areas.
To qualify for either program, both of the following must be true:
For the K-12 credit:
For the K-12 subtraction:
- Your qualifying child must attend a school located in Minnesota, Iowa, North Dakota, South Dakota or Wisconsin.
- You can claim tuition paid for private schools and/or college courses used to satisfy high school graduation requirements
- The subtraction is limited to $1,625 for each qualifying child in grades K-6 and $2,500 for each qualifying child in grades 7-12. For children in 6th and 7th grades, use the limit for the child’s grade level at the end of the tax year; for children who started college during the tax year, use the 12th grade limit.
- To claim the K-12 subtraction, complete Schedule M1M with your Minnesota Form M1, Individual Income Tax Return.
For more information, see:
Minnesota Individual Income Tax instruction booklet (Form M1) .
K-12 Education Subtraction and Credit (Income Tax Fact Sheet 8)
Qualifying Home School Expenses (Income Tax Fact Sheet 8a)
Minnesota Statutes, section 290.0674 (Minnesota Education Credit)