Minnesota Individual Income Tax Forms And Instructions - 2017 Page 13
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33Qualifying K-12 Education Expenses
Reminders:
• Save your itemized cash register receipts, invoices, and other documentation with your tax records. We may ask to review them.
• The total of your subtraction and credit cannot be more than your actual allowable expenses.
• Do not use the same expenses to claim both the credit and the subtraction.
If you qualify for the education credit—enter qualifying expenses on the appropriate line of your Schedule M1ED and enter
expenses that qualify only for the subtraction on line 19 of Schedule M1M.
If you do not qualify for the education credit—enter all qualifying expenses, up to the maximum amount allowed, on line 19 of
Schedule M1M.
Qualifies for:
If you have any of the following types of educational expenses, include them on the lines indicated.
Credit
Subtraction
Include only as a subtraction on line 19 of Schedule M1M:
Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Tuition for college courses that are used to satisfy high school graduation requirements . . . . . . . . . . . . .
X
Include on line 7 of Schedule M1ED or line 19 of Schedule M1M:
Fees for after-school enrichment programs, such as science
exploration and study habits courses (by qualified instructor*) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
X
Tuition for summer camps that are primarily academic in focus, such as language or fine arts camps . . .
X
X
Instructor fees for driver’s education course if the school offers a class as part of the curriculum . . . . . .
X
X
Include on line 8 of Schedule M1ED or line 19 of Schedule M1M:
Tutoring* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
X
Music lessons* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
X
Include on line 9 of Schedule M1ED or line 19 of Schedule M1M:
Purchases of required educational material (textbooks, paper, pencils, notebooks, rulers, etc.)
for use during the regular public, private, or home school day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
X
Include on line 10 of Schedule M1ED or line 19 of Schedule M1M:
Purchase or rental of musical instruments used during the regular school day . . . . . . . . . . . . . . . . . . . . .
X
X
Include on line 11 of Schedule M1ED or line 19 of Schedule M1M:
Fees paid to others for transportation to/from school or for field trips during the regular school day,
if the school is located in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin . . . . . . . . . . . . . .
X
X
Include on line 14 of Schedule M1ED or line 19 of Schedule M1M:
Home computer hardware and educational software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
X
Up to $200 can be used to qualify for the credit and another $200 for the subtraction.
Expenses That Do Not Qualify for Either the K-12 Education Credit or Subtraction
• Costs to drive your child to/from school, tutoring, enrichment programs, or camps that are not part of the regular school day
• Travel expenses, lodging, and meals for overnight class trips
• Fees for materials and textbooks purchased for use in religious teachings
• Sport camps or lessons
• Books and materials used for tutoring, enrichment programs, academic camps, or after-school activities
• Tuition and expenses for preschool or post-high school classes
• Costs of school lunches
• Costs of uniforms used for school, band, or sports
• Monthly Internet fees
• Non-educational software
*A qualified instructor is a person who is not the child’s sibling, parent, or grandparent, and meets one of the following requirements:
1. Is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher
2. Has passed a teacher competency test
3. Teaches in an accredited private school
4. Has a baccalaureate (B.A.) degree
5. Is a member of the Minnesota Music Teachers Association
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