Minnesota K–12 Education Credit

Minnesota provides a tax credit covering 75% of educational expenses for resident students in any private or public school, including homeschoolers or schools located in North Dakota, South Dakota, Iowa, or Wisconsin. Households with an income below a designated amount may take a tax credit; others are limited to a reduction in their taxable income. The income cap for taking a credit is 1) $79,760 for families with one or two qualifying children; 2) $82,760 for families with three qualifying children, and 3) $85,760 for families with three or more qualifying children, plus $3,000 extra for each additional child. Only some expenses qualify for a tax credit; others merely reduce the taxable income. The maximum subtraction from taxable income is $1,625 per child for each K–6 qualifying child and $2,500 per child for each 7–12 qualifying child. There is no income limit for claiming a subtraction in taxable income. 

Funding Mechanism: Refunds come from an appropriation from the state’s general fund.  

Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

The uses that qualify for the tax credit are: textbooks, curricula, transportation and fees for field trips, transportation to school, rental or purchase of educational equipment including musical instruments and calculators, and instructional materials for homeschooling as long as they are not primarily religious in nature. 

Some uses only qualify for subtraction, not credit. These uses are: private school tuition and fees, dual enrollment courses, instructor fees for driver’s education if offered as part of a school’s curriculum, fees for instruction by a private instructor, and tuition and fees for summer school.  

Some uses can qualify for either credit or subtraction. These uses are: tuition and fees for instruction outside of the regular school day (after-school instruction, after-school programs and enrichment), tutoring, music lessons, instructor fees for driver’s education regardless of where the lessons are given, computer hardware, and educational software (where up to $200 may be claimed for credit and up to $200 claimed for subtraction, total computer expenses not to exceed $400).  

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Minn. Stat. § 290.0674

(Last updated March 1, 2023)