To qualify for either program, both of the following must be true:
For the K-12 subtraction:
- Your qualifying child must attend a school located in Minnesota, Iowa, North Dakota, South Dakota or Wisconsin.
- You can claim tuition paid for private schools and/or college courses used to satisfy high school graduation requirements
- The subtraction is limited to $1,625 for each qualifying child in grades K-6 and $2,500 for each qualifying child in grades 7-12. For children in 6th and 7th grades, use the limit for the child’s grade level at the end of the tax year; for children who started college during the tax year, use the 12th grade limit.
- To claim the K-12 subtraction, complete Schedule M1M with your Minnesota Form M1, Individual Income Tax Return.