Article: 50558
Overview
Minnesota offers both a K-12 Education Credit and a K-12 Education Expense Subtraction to help families offset the cost of qualifying educational expenses. If you do not qualify for the credit due to income limits, you may still be able to subtract qualifying education expenses from your taxable income.
To claim the subtraction, complete the K-12 Education Credit/Subtraction form within your state return, which corresponds to Schedule M1ED.
Who Qualifies for the Education Expense Subtraction?
You may claim the K-12 Education Expense Subtraction if:
- You paid qualifying education-related expenses for your dependent child(ren) enrolled in kindergarten through 12th grade at a public, private, or homeschool program.
- You are a Minnesota resident.
- You do not exceed the income limits for the credit, but you still want to claim subtraction.
- Expenses were paid during the tax year and not reimbursed by scholarships or other sources.
Note: The subtraction is not refundable, it reduces your taxable income rather than providing a refund.
Examples of Qualifying Expenses
- School supplies required.
- Educational software and subscriptions
- Tutoring by a qualified instructor
- Music lessons or art instruction
- Fees for after-school academic programs
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select Minnesota.
- Click on the Credits tab.
- Select K-12 Education Credit/Subtraction to open the screen.
- Scroll to the section titled: Form M1 Education Expense Subtraction – Form M1, Line 6. Enter your total qualifying K-12 education expenses.
- Click Save once complete.
Additional Resources
For further guidance, see:
2024 Schedule M1ED – K-12 Education Credit/Subtraction (PDF)