You may qualify for the subtraction if your qualifying child attends a school located in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin.
There is no income limit, and you may qualify regardless of your filing status.
Complete Schedule M1M, Income Additions and Subtractions, to claim this subtraction. Your subtraction amount depends on your qualifying child’s grade level.
You may qualify for the credit if both of the following apply:
Your “household income” is below a certain limit for the year. For more information, see Household Income for the K-12 Education Credit.
Your filing status is not married filing separate.
Complete Schedule M1ED, K-12 Education Credit, to claim this credit.
Your credit amount is limited to 75 percent of the qualifying expenses you paid.