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Minnesota – K–12 Education Credit

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Minnesota – K–12 Education Credit

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.

Program Fast Facts

  • One of four tax credit programs for educational expenses nationwide

  • 53,712 participating taxpayers (2013)

  • 21 percent of families with children income-eligible statewide

  • Average tax credit value: $272 (2013)

  • Value as a percentage of public school per-student spending: 2 percent

Program Details

Minnesota’s K–12 Education Credit Participation

Tax Returns Claiming Credit
Tax Year

Click the + symbols to learn more about this program’s details.

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.

Student Funding

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.

Student Eligibility

Parents must meet the abovementioned income restriction to claim the credit. Also, parents must be tax filers and have proof of eligible expenses.

Rules and Regulations

  • Income Limit: Conditional
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Individual Credit Cap: $1,000
  • Testing Mandates: None
  • Parent Requirements:
    • Must ensure filing status is not married filing separate
    • May not include private school tuition as an expense

Governing Statutes

Minn. Stat. § 290.0674

Legal History

No legal challenges have been filed against the program.

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