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.

    What should families know?

    These benefits can reduce parents' taxes and increase their refund, but only if they save receipts for their qualifying education expenses.

    Most Minnesota parents qualify for the K-12 Education Subtraction, which reduces their taxable income. Parents may also qualify for the K-12 Education Credit under certain income limits. The credit can refund up to 75% of parents' costs - even if they do not owe tax.

    What education expenses qualify?

    Most expenses for educational instruction or materials qualify, including:

    • Paper
    • Pens and notebooks
    • Textbooks
    • Rental or purchases of educational equipment, including musical instruments
    • Computer hardware and educational software (up to $200 for the subtraction and credit)
    • After-school tutoring and educational summer camps taught by a qualified instructor


    Resources

    Visit revenue.state.mn.us/k-12-education-subtraction-and-credit for more information.