K-12 Education Expense Subtraction
If you purchased qualifying educational materials or services in 2018 for your qualifying child’s K–12 education, you may be able to reduce your taxable income.
Note: If you qualify for the K-12 Education Credit, complete Schedule M1ED before entering an amount on this line (see instructions for line 3 of Schedule M1REF, Individual Refundable Credits).
For this subtraction, you may use qualifying expenses you did not use for the credit and any tuition expenses which do not qualify for the credit. You can not claim both the credit and a subtraction for the same expenses. Complete the Worksheet for Line 17 if you entered an amount on line 19 of Schedule M1ED.
To subtract your education expenses, the child must:
- Be your child, adopted child, stepchild, grandchild, or foster child who lived with you in the United States for more than half of the year.
- Have been in grades K–12 during 2018.
- Have attended a public, private, or home school in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin.
- Not be claimed as a qualifying child on another individual’s return.
In addition to the above requirements, you must have purchased educational services or required materials during the year to help your child’s K–12 education. Education expenses that qualify for the credit also qualify for the subtraction. However, certain expenses qualify only for the subtraction. For examples of qualifying education expenses, see the Form M1 instructions.
The maximum subtraction allowed for purchases of personal computer hardware and educational software is $200 per family. You may split qualifying computer expenses, up to $200, among your children any way you choose.
The maximum amount of education expenses you can subtract is $1,625 for each child in a grade K through 6, and $2,500 for each child in a grade 7 through 12.
If you qualify for the K–12 Education Credit (Schedule M1REF, line 3) and you cannot use all of your education expenses on Schedule M1ED, complete the Worksheet for Line 17. See Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit, for more information.
Enter your qualifying education expenses on line 17. Also, enter each child’s name and grade at the time the expenses were paid.