- Individual Tax Credit/Deduction
- Enacted 1955
- Launched 1955
Minnesota provides a tax deduction covering educational expenses for students in any public, private or home school, including in North Dakota, South Dakota, Iowa or Wisconsin. Eligible expenses reduce a family’s taxable income when taxes are filed. Learn more about this program, including the tax deduction value, student eligibility and regulations on this page.
We do not administer this program.
Declared Constitutional by the U.S. Supreme Court
Participating Taxpayers (2019)
of Taxpaying Families with Children Eligible Statewide
Average Tax Deduction (2019)
Average Deduction as a Percentage of Public School Per-student Spending
Minnesota’s Education Deduction Participation
The tax deduction is worth 100 percent of the amount spent on education, up to $1,625 per child in grades K–6 and $2,500 per child in grades 7–12. 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.
Any parent or guardian who spends money on approved educational expenses for a child, including tuition, is eligible to receive the deduction. Also, parents must be Minnesota tax filers and have proof of eligible expenses.
EdChoice Expert Feedback
Minnesota has one of the oldest school choice programs in the country, but unfortunately it has not grown sufficiently. The deduction amount is far below what would offer truly meaningful choice for parents, especially parents on the lower side of the income scale. Increasing the deduction size would offer a boost to those parents who utilize school choice. A better option would be to allow tuition to also be covered by Minnesota’s tax credit for educational expenses. Mirroring the funding size of Wisconsin’s tuition tax deduction would move this program in the right direction.
Rules and 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
- Must ensure students attend a school located in Minnesota, Iowa, North Dakota, South Dakota or Wisconsin
- May not include self-transportation of students as an expense, but may include monies paid to others for transporting students to school
In 1983, the U.S. Supreme Court ruled in favor of the tax deduction program. “Where, as here, aid to parochial schools is available only as a result of decisions of individual parents, no “imprimatur of state approval,” can be deemed to have been conferred on any particular religion, or on religion generally.” Mueller v. Allen, 463 U.S. 388, 103 S. Ct. 3062, 77 L. Ed. 2d 721, 1983 U.S. 96.
Education Deduction State Groups
That Support School Choice
We don’t yet house any Minnesota-based organizations that are fighting for educational choice opportunities. If you know of one you’d like to submit to our team, please reach out to us at firstname.lastname@example.org.