Minnesota’s K–12 Education Credit program was enacted in 1997 and launched in 1998. The individual tax credit program offers families a refundable tax credits for non-tuition educational expenses like tutoring, educational after-school programs, and books. Learn more about this program, including the value of the tax credit and student eligibility on this page.
Minnesota provides a tax credit covering educational expenses for students in any public, private, or home school, including in North Dakota, South Dakota, Iowa, or Wisconsin.
The tax credit is worth 75 percent of the amount spent on educational expenses other than tuition. The total credit amount that a family may claim is equal to $1,000 per child in the family. The tax credit reduces the family’s total tax liability and covers books, tutors, academic after-school programs, and other non-tuition educational expenses.
The refundable tax credit is phased out for taxpayers earning more than $33,500. For families with one child, the maximum allowable credit is reduced by one dollar for every four dollars of income above $33,500, and the family may not claim the credit at all if its income is above $37,500. For families with two children, the maximum allowable credit is reduced by two dollars for every four dollars of income above $33,500, and, again, the family may not claim the credit if its income is above $37,500. For families with more than two children, the phase-out is still two dollars for every four dollars of income above $33,500, but the $37,500 income ceiling is raised by $2,000 for each child after the first two. For example, a family with four children may not claim the credit if its income is more than $41,500.
Parents must meet the abovementioned income restriction to claim the credit. Also, parents must be tax filers and have proof of eligible expenses.
Minn. Stat. § 290.0674
No legal challenges have been filed against the program.