Who is Eligible? You may be able to receive a credit if you paid certain types of education-related expenses in 2014 for qualifying children in grades kindergarten through 12 (K–12). Read the eligibility requirements in the Form M1 instructions to determine if you qualify.
Expenses that cannot be used for the credit may be used for the K-12 Education Subtraction (line 17 of Schedule M1M).
http://www.revenue.state.mn.us/Forms_and_Instructions/m1ed_14.pdf
