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Last Updated: 12/28/2015

Reading Credit

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Individual Income Tax

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The Reading Credit was available for tax year 2014 only. This credit does not have an income limit.

The credit is equal to the lesser of $2,000 or 75% of expenses paid for the qualifying instruction or qualifying treatment of a taxpayer’s qualifying child or children. The maximum credit is $2,000 total, regardless of how many qualifying children the taxpayer has.

Qualifying Child

For this credit, a “qualifying child” is one who meets the requirements for the K-12 Education Credit and who:

  • was believed to have a specific learning disability and evaluated for special education;
  • did not qualify for an individualized education program (IEP); and
  • was found, as part of the evaluation, to have a reading deficiency that kept them from meeting the reading standards for their age or grade level.

Qualifying Tutoring and Instruction

To qualify for this credit, the tutoring or instruction must be provided by a qualified instructor and be intended to help the qualifying child meet state academic standards in school subjects such as Language Arts, Math, Science, and Social Studies.

Qualifying Instructor

For this credit, a “qualifying instructor” is an individual who is not a parent, grandparent, or sibling of the qualifying child and who:

  • has a valid teaching license or is supervised by someone who does;
  • has completed a teacher competency evaluation;
  • teaches at an accredited private school; or
  • has a bachelor’s degree.

Qualifying Treatment

To qualify for this credit, the treatment must be intended to improve the child’s basic reading skills, reading comprehension, and reading fluency. The treatment must also use:

  • recognized diagnostic assessments to determine what intervention is most appropriate for the child; and
  • a research-based method to teach language decoding skills in a systematic manner.

Taxpayers who are unsure if their child’s treatment qualifies should contact the instructor or treatment provider.

How do I claim the credit?

To claim the reading credit, you must file Schedule M1READ
If you also qualify for the Minnesota K-12 Education Credit and/or Subtraction, you may not claim the same expenses for more than one benefit.
If you qualify for the Reading Credit and K-12 Education Credit, complete the Education Credit Schedule (M1ED) before you complete the Reading Credit Schedule (M1READ).

Claiming a credit instead of a subtraction usually results in a greater benefit.