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Individual Income Tax Fact Sheet #8a
This fact sheet is also available in a printer-friendly version. You will need Adobe Reader to view and print this document. Minnesota has two programs — the K–12 education subtraction and the K–12 education credit — to help families pay expenses related to their child’s kindergarten through 12th grade (K–12) education. Both programs lower the tax you must pay and may even provide a larger refund when you file your Minnesota Individual Income Tax Return, Form M1. In general, expenses that qualify for either the subtraction or the credit include:
Taxpayers who home school their children may have questions about which education expenses are required as part of a “normal school day” (that is, expenses commonly required and purchased for subjects normally taught in public school grades K–12). This fact sheet should help answer questions about qualifying home school expenses for the K-12 education subtraction and credit. This fact sheet is used to supplement the information provided in Fact Sheet 8, K-12 Education Subtraction and Credit. For details on the eligibility and documentation requirements, general qualifying educational expenses, and limitations of the education subtraction and credit, see Fact Sheet 8, K-12 Education Subtraction and Credit. Expenses for use during the normal school day Below are common examples of qualifying expenses for subjects normally taught in K–12 public school. Instructional materials Your cost to purchase instructional materials qualify if materials are required and used in class during the normal school day. Instructional materials may include:
Do not include expenses for materials used to set up a home school, such as desks, whiteboards, etc. These types of expenses do not qualify. Books Your expenses paid for most nonreligious books qualify if the books are used in teaching subjects normally taught in public schools. Common examples include:
Equipment The purchase or rental of educational equipment (e.g., musical instruments, calculators and other equipment not normally provided by the school) qualify if they are used for class during the normal school day. The cost for equipment that is normally provided by the school does not qualify. This type of equipment may include major shop machines and tools, major kitchen appliances, etc. Likewise, if Physical Education is part of the home-school curriculum, the cost for equipment that is normally provided by the school does not qualify, such as weight-lifting equipment, trampolines, swimming pools and other similar sporting equipment. Reasonable expenses for required materials normally supplied by the child, such as tennis shoes and gym clothes, would qualify. Miscellaneous fees Testing fees for grade advancement, entrance fees, transportation costs paid to others for class trips taken during the normal school day are qualifying expenses. Do not include fees for PSAT, SAT or ACT; your expenses for food, lodging or other nonacademic expenses; or membership fees to museums, zoos, etc. Instructor fees for after-school enrichment programs In general, qualifying expenses include instructor fees or tuition paid for enrichment classes taken outside the normal school day and taught by a qualified instructor who is not the child’s sibling, parent or grandparent. (See Fact Sheet 8, K-12 Education Subtraction and Credit, for more information on qualified instructors.) Your qualifying expenses include instructor fees paid for after-school enrichment programs, science exploration, study habits, music lessons, dance lessons, voice lessons, academic tutoring, drivers education courses if offered as part of the curriculum, etc. Only instructor fees paid for direct academic instruction by a qualified instructor qualifies as a subtraction or credit. Do not include any books or materials used during the after-school program. Computer hardware and educational software Qualifying computer expenses include your costs for a personal computer, printer, monitor, CD-ROM drive, modem, additional hard drives, memory upgrades, adaptive equipment for students with disabilities or educational software. Any software purchased must have a clear educational purpose. Do not include your costs for computer games without educational value and any monthly Internet fees. For limits to the amount of computer expenses you are able to subtract or claim as a credit, see Fact Sheet 8, K-12 Education Subtraction and Credit. Expenses qualifying for the subtraction only The following expenses qualify only as a subtraction; they do not qualify for the education credit:
Expenses that do not qualify for either Expenses that do not qualify for either the subtraction or credit include purchases of materials for use outside the normal school day, and fees paid to others for transporting your child to and from activities outside the normal school day. Common expenses that do not qualify for either the subtraction or credit include:
Information and forms are available on our website at www.taxes.state.mn.us, or you may call us at 651-296-3781 (Metro) or 1-800-652-9094 (Greater Minnesota). This fact sheet is intended to help you become more familiar with Minnesota tax laws and your rights and responsibilities under the laws. Nothing in this fact sheet supersedes, alters or otherwise changes any provisions of the tax law, administrative rules, court decisions or revenue notices.
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