K-12 Education Subtraction and Credit

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 tax years 2022 and earlier you must use household income to see if you qualify for the K-12 Education Credit. 

Generally, household income includes your Adjusted Gross Income (AGI) plus nontaxable income. To calculate household income, see the line instructions for Schedule M1ED, K-12 Education Credit.

To qualify for either program, you must:

• Have a qualifying child attending kindergarten through 12th grade at a public, private, or qualified home school. For details, see Qualifying Child for K-12 Education Subtraction and Credit.
• Have paid “qualified education expenses” during the year for that child’s education. For details, see Qualifying Expenses for the K-12 Education Subtraction and Credit.

Note: You may not use the same qualified education expenses to claim both the subtraction and the credit.