The education credit is limited to 75 percent of a taxpayer’s qualifying expenses. This limit does not apply to the education subtraction.This Home School Expense Sheet is also available in a printer-friendly version. You will need Adobe Acrobat Reader to view and print this document.Taxpayers who home school their children may be eligible for the Minnesota K-12 Education Credit and Subtraction. The credit and subtraction apply to home schooling education expenses required as part of a "normal school day" – that is, expenses for subjects normally taught in public school grades K-12. The following table outlines the eligibility of expenses for both the credit and subtraction.
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Eligibility of expenses for both the education credit and subtraction
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Instructional materials required for and used in class during the normal school day
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The following expenses qualify:
- Paper and notebooks, including computer paper
- Pens, pencils, chalk and erasers
- Rulers
- Home economics, shop and art supplies
- Science beakers and test tubes
- Sheet music and other music or dance supplies
The following expenses do not qualify:
- Materials for setting up a home school – desks, blackboards, globes or maps, printer ink cartridges, and the like
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Books required for and used in the class during the normal school day
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The following expenses qualify:
- Textbooks
- Academic books
- Art and music books
- Math and science books
- Reading books
- Teacher’s editions
The following expenses do not qualify:
- Reference books – encyclopedias, dictionaries, thesauruses, and the like
- Books or materials used to teach religion or fees and materials for a program that teaches religious beliefs
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Fees paid to others for class trips taken during the normal school day
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The following expenses qualify:
- Instructor fees for direct academic instruction and transportation cost to and from school.
The following expenses do not qualify:
- Food, lodging, travel expenses or other nonacademic class trip expenses
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Purchase or rental of educational equipment required for and used in class during the normal school day
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The following expenses qualify:
- Musical instruments, calculators, and other educational equipment not normally provided by a public school
The following expenses do not qualify:
- Any equipment normally provided by a public school, such as a piano, major shop equipment, and major kitchen appliances
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Purchase or rental of physical education equipment
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The following expenses qualify:
- Tennis shoes, gym clothes, and other gym class equipment that is not normally provided by the school
The following expenses do not qualify:
- Sporting expenses, such as football or hockey equipment
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After-school enrichment programs (these expenses are the same as in a public school setting and must be taught by a qualified instructor)
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The following expenses qualify:
- Instructor fees paid for direct academic instruction during after-school enrichment programs such as science exploration; study habits or academic tutoring; music, voice and dance lessons; driver education courses if offered as part of the curriculum in the local public schools; etc.
- Expenses paid for summer-school classes that are used to fulfill normal school-year class requirements are allowed to the same extent as expenses paid during the course of a normal school day
The following expenses do not qualify:
- Fees paid to a student’s sibling, parent or grandparent for extracurricular academic instruction
- Books, materials and miscellaneous expenses paid as part of any extracurricular or after-school program, tutoring or academic camp, such as sporting events, music, drama, speech, sports camps or sports lessons and driver education
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Required testing fees
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The following expenses qualify:
- Testing fees for grade advancement
The following expenses do not qualify:
- Fees for the PSAT, SAT or ACT
- Diagnostic fees to determine what assistance the student needs
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Computer hardware and educational software
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The following expenses qualify:
- Computer expenses up to $200 (if income requirements are met) qualify for the education credit and/or $200 as an education subtraction – not to exceed actual expenses paid
- Hardware, including the personal computer, printer, monitor, CD-ROM drive, modem, additional hard drives, memory upgrades, and adaptive equipment for students with disabilities
- Software that has a clear educational purpose, such as encyclopedic CDs or Internet access installation
The following expenses do not qualify:
- Computer games without educational value
- Web TV
- Monthly Internet access fees
- Computers used for business purposes or business expense purposes
| Education subtractionThe following table outlines eligibility of expenses that qualify for the education subtraction only.
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Eligibility of expenses for the education subtraction
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Tuition and fees
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The following expenses qualify:
- College tuition for courses for which the student receives high school credit and that satisfy high school graduation requirements
- Private school tuition
- Tuition and fees paid to others to provide instruction to a student during the normal school day for physical education classes, such as swimming or tennis lessons
The following expenses do not qualify:
- Fees paid for membership or facility use at a YMCA, sports club or other such organization
- Correspondence school fees or tuition
- Nonacademic programs such as sports camps or lessons
- Prekindergarten classes or nursery school
- Any class expenses incurred after the student has left high school
- Seminars or classes for the parent
- Accreditation fees
| More informationFor more information, see the education credit and subtraction area of our Tax information for individuals section, You may also want to see Individual income tax fact sheet #8: K-12 Education credit and subtraction and fact sheet #8a: Qualifying Home School Expenses.
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Contents
education_credits_subtractions Table of Contents
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Filing requirements for individuals - Related_Links
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