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.
To qualify for either program, both of the following must be true:
- You have a “qualifying child” attending kindergarten through 12th grade at a public, private or a qualified home school. For more information, see Qualifying Child for K-12 Education Subtraction and Credit.
- You paid “qualified education expenses” during the year for that child’s education. For more information, 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.