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 educational expenses, including
tuition payments at private schools.
Latest Stats (2011)
- Taxpayers participating: 224,716
- Average tax deduction value: $1,157
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
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
• Prior Year Public School Requirement: None
• Geographic Limit: Statewide
• Enrollment Cap: None
• Individual Deduction Cap: $1,625 (K-6) / $2,500 (7-12)
• Testing Mandates: None
Minn. Stat. § 290.01, subdivision 19b(3)
Michael Chartier | email@example.com