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K-12 Education Subtraction and Credit
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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:
Note: You may not use the same qualified education expenses to claim both the subtraction and the credit.
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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.
Complete Schedule M1ED, K-12 Education Credit, to claim this credit.
Income Limits for the K-12 Education Credit
| If you have this many qualifying children: | Your 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 |
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.
Complete Schedule M1M, Income Additions and Subtractions, to claim this subtraction. Your subtraction amount depends on your qualifying child’s grade level.
| If your child was in | Then your 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 |
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 we may ask to review them.
For details, see:
To claim education expenses for the K-12 Education Subtraction or Credit, you must have a qualifying child.
Your child is a qualifying child for the subtraction and credit if both of these apply:
- Your child attended kindergarten through 12th grade during the year
- Your child meets the federal definition of qualifying child used for the Earned Income Credit
Only one person may claim education expenses paid for that child. You and the other eligible individual must decide who will claim the subtraction or credit. If you cannot decide, the federal tie-breaker rules apply.
Whoever claims the subtraction or credit may only use the expenses they actually paid. You may not claim expenses the other person paid, and they may not claim expenses you paid.
For details, see the Qualifying Child Rules page on the IRS website and Income Tax Fact Sheet 8 - K-12 Education Subtraction and Credit
