K-12 Education Subtraction and 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.

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.

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.

For more information, see:

• Minnesota Individual Income Tax Instructions (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)

Your organization can promote the K-12 Education Credit and Subtraction using our materials.