In general, education expenses that qualify for either the K–12 education subtraction on line 17 of Schedule M1M or the credit on line 26 of Form M1 include:
• instructor fees and tuition for classes or lessons taken outside the regular school day if the instructor is not the child’s sibling, parent or grandparent;
• purchases of required educational material for use during the regular school day;
• fees paid to others for driving your child to and from school for the regular school day; and
• computer hardware for personal use in your home and educational software.
The types of expenses that qualify only for the subtraction are private school tuition and tuition paid for college or summer school courses that are used to satisfy high school graduation requirements.
You must save your itemized cash register receipts, invoices and other documentation with your tax records. The department may ask to review them.
http://www.revenue.state.mn.us/Forms_and_Instructions/m1_inst_14.pdf