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Qualifying Expenses
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For the K-12 Education Credit and Subtraction
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A variety of expenses may qualify for the K-12 Subtraction and Credit. Expenses are only eligible for the credit or subtraction if you paid them for a qualifying child.
Note: You must have records to prove you paid the expenses. Be sure to save these records, such as itemized cash register receipts, invoices, and canceled checks. (Canceled checks alone may not be enough to prove you had paid education expenses.)
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Most expenses for educational instruction or materials qualify if they’re required for the normal school day – that is, for subjects normally taught in public school grades K-12. These expenses include:
- Textbooks and other instructional materials used in subjects normally taught in public school grades K-12. This can include paper, pens, pencils, notebooks, rulers, and special supplies needed for shop, home economics, or art class. See “Expenses That Don’t Qualify” for exceptions, such as religious textbooks or materials used in extracurricular activities.
- Instructional fees paid for field trips taken during the normal school day, including local transportation costs paid to others and entrance fees to exhibits.
- Rental or purchase of educational equipment required for classes during the normal school day, such as musical instruments and calculators.
- Home school. Expenses for home schooling of children may qualify for the credit or subtraction if they’re for supplies and materials for subjects taught during the normal public school day. They may not be primarily religious in nature.
For more information what qualifies and what does not qualify, see Income Tax Fact Sheet 8a - Qualifying Home School Expenses for K-12 Education Subtraction and Credit.
These expenses qualify for the subtraction only:
- Tuition for private schools.
- Tuition for college courses that satisfy high school graduation requirements.
- Tuition for summer school courses used to satisfy high school graduation requirements.
Only the instructional part of fees qualifies for after-school or summer enrichment programs as an educational expense. This includes private tutoring expenses, but doesn’t include expenses for materials, supplies, transportation, or room and board.
To qualify, the program must be:
- Academic in nature. This includes courses in such subjects as reading, math, science, history and the fine arts; it does not include sports, athletic activities, or religious instruction.
- Taught by a qualified instructor who is not the child’s sibling, parent or grandparent.
A qualified instructor is an individual who meets at least one of these requirements.
- Is a Minnesota licensed teacher.
- Is directly supervised by a Minnesota licensed teacher.
- Teaches in an accredited private school.
- Has a baccalaureate – or “bachelor’s” – degree (though it doesn’t have to be in the same subject taught).
- Is a member of the Minnesota Music Teachers Association.
Expenses paid for summer school classes to fulfill school-year class requirements qualify. They must meet the same requirements as “normal school day” expenses, as outlined above.
You may claim instructor fees paid for driver’s education if the school your child attends offers driver’s education as part of its curriculum, no matter where your child takes the classes.
Transportation expenses qualify if you meet all of these requirements:
- Expenses must be paid to others. If you or any other members in your household drive your child to school, or if your child drives themselves to school, you cannot claim transportation expenses.
- Expenses must be for transportation during the school day. This includes traveling to and from school, or for field trips.
- Transportation to or from extracurricular activities – academic or nonacademic – does not qualify.
- The school must be located in Minnesota or a neighboring state. This includes Iowa, North Dakota, South Dakota, or Wisconsin.
Computer hardware and software you bought for your children to use at home to learn about academic subjects are qualifying expenses, as long as you do not also use the computer in a trade or business.
You may only claim computer and software expenses up to $200 for the credit and $200 for the subtraction. You cannot claim more than $400 in total computer expenses, even if you spent more on these items during the year.
You claim educational expenses for the year when you paid for the materials or services, which may be different from the year you received them. It depends how you paid for them:
- If you bought an educational service or product using a third-party loan – such as from a bank, or with a credit card – claim the expenses for the year of purchase. (This is true even if you do not repay the loan until a later year.)
- If you used credit provided by a retail seller for the purchase – such as a payment plan from a computer or music store – claim the expenses for years you actually make payments to the seller.
Example: You bought a musical instrument on store credit in September and make 10 monthly payments of $50 each ($500 total). You claim four payments ($200) as educational expense for the current year, and claim the remaining six payments ($300) for the next year. If you bought the same instrument with a bank loan or a credit card, you may claim the full amount ($500) for the current year.
