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Tax Benefit Opportunities- Save Receipts for School Supplies!

Minnesota 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.

To qualify for either program, you must:

  • Have a qualifying child attending kindergarten through 12th grade at a public, private, or qualified home school.
  • Have paid “qualified education expenses” during the year for that child’s education.

For answers not provided in the details below, more information on who qualifies, and for the most up-to-date forms visit the MN Department of Revenue Website.

Information also in:

K-12 Education Subtraction

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. These benefits can reduce parents’ taxes to increase their refund, but is only available for those who keep their receipts. Purchases for most school supplies, field trips, and musical instruments for school band are eligible.

Your subtraction amount depends on your qualifying child’s grade level.

If your child was in:  Maximum subtraction is: 
Kindergarten through sixth grade at the end of the tax year  $1,625
Seventh through 12th grade at the end of the tax year $2,500
12th grade and started college during the tax  year $2,500

K-12 Education Credit

Most Minnesota parents qualify for the K-12 subtraction, which reduces their taxable income. Parents under certain income limits may also qualify for the K-12 credit, which can refund up to 75% of their costs – even for parents who do not owe any taxes. 

You may qualify for the credit if:

  • Your filing status is not Married Filing Separately.
  • Your adjusted gross income is below a certain limit for the year. See income limits below.
If you have this many qualifying children:  Maximum adjusted gross income is: 
1 or 2 $76,000
3 $79,000
More than 3 $79,000 plus  $3,000 for each additional child

 Claim the Credit for Subtraction

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 the state may ask to review them.

For details and forms, see:

  • CLC
  • HS
  • Kaposia
  • Lincoln
  • MS