Enacted 1955 • Launched 1955 • Individual Tax Deduction
Minnesota provides a tax deduction covering educational expenses for students in any private or public school, including homeschooling. The tax deduction lowers a family’s taxable income and covers books, tutors, academic after-school programs, and other non-tuition educational expenses. The deduction also includes tuition payments at private schools.
Latest Stats (2010)
- Taxpayers participating: 225,762
- Average tax deduction value: $1,159
Tax Deduction Value
The tax deduction is worth 100 percent of the amount spent on education (including private school tuition), up to $1,625 per child in grades K-6 and $2,500 per child in grades 7-12.
Any parent or guardian who spends money on approved education expenses for a child, including tuition, is eligible to receive the deduction. Also, parents must be tax filers and have proof of eligible expenses.
In 1983, the U.S. Supreme Court ruled in favor of the tax deduction program in Mueller v. Allen, 463 U.S. 388, 103 S. Ct. 3062, 77 L. Ed. 2d 721, 1983 U.S. 96.
Rules & Regulations
- Income Limit: None
- Jurisdiction Limit: Statewide
- Enrollment Cap: None
- Personal Deduction Cap: $1,625/$2,500
Minnesota Statutes section 290.01, subdivision 19b(3)
Michael Chartier | firstname.lastname@example.org