Minnesota K-12 Education Subtraction and Credit
Minnesota has two tax relief programs for families with a child in kindergarten through 12th grade: the K-12 Education Subtraction and the K-12 Education Credit.
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Minnesota K-12 Education Subtraction and Credit
Last checked August 7, 2026
Summary
Summary
In one sentence
Minnesota has two tax relief programs for families with a child in kindergarten through 12th grade: the K-12 Education Subtraction and the K-12 Education Credit. As the state explains, both can lower your taxes or increase your refund when you file Form M1, based on qualified education expenses you paid for your child, which can include costs tied to a child's education needs. You can't use the same expenses for both programs, and you'll need receipts to prove what you paid.
A field that is missing means we have not confirmed it — never that the answer is no.
Do this next
Your next step
Save your receipts and complete Schedule M1ED (for the credit) or Schedule M1M (for the subtraction) when filing Form M1.
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What we have confirmed
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What this means for your family
Written from the official pages cited at the bottom of this page. Where the official page is silent, so are we.
- What is this?
- Two Minnesota income tax relief programs — a subtraction and a credit — for qualified K-12 education expenses paid for a qualifying child.
- Why does it matter?
- Families can lower their state taxable income or claim a refundable credit for education costs, which can include costs tied to a child's needs, easing the financial load of schooling.
- What should I do next?
- Save your receipts and complete Schedule M1ED (for the credit) or Schedule M1M (for the subtraction) when filing Form M1.
- How does this connect to the rest of the manual?
- The state says you may not use the same qualified education expenses to claim both the subtraction and the credit, so families should choose whichever benefits them more.
Who it is for, as published
- 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 the credit: your filing status is not Married Filing Separately, and your adjusted gross income is below the published limit for the year.
- For the subtraction: your qualifying child attends a school located in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin; there is no income limit.
Where this comes from
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