M1ED: K-12 Education Credit (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
2024 Minnesota Schedule M1ED calculates the K–12 Education Credit. It reports qualifying children, education expenses, and adjusted gross income to determine the credit amount to enter on Schedule M1REF.
Who files this form
Use 2024 Schedule M1ED to claim the K–12 Education Credit if you qualify. You may be eligible if you paid education-related expenses for a qualifying child in kindergarten through grade 12.
A qualifying child must:
- Be your child, descendant, sibling, niece, or nephew.
- Be enrolled in grades K–12.
- Have lived with you more than half the year.
- Not be claimed as a qualifying child by anyone else.
If you have one or two qualifying children and your adjusted gross income is $79,760 or more, you do not qualify. If you have more than two qualifying children, follow the income limits in the schedule’s instructions.
What you'll need
- Receipts proving your education expenses. Keep detailed payment records, including canceled checks, invoices, and itemized receipts, with your tax records.
- Each qualifying child’s name, Social Security number, date of birth, grade for which expenses were incurred, and school type: public, private, or home.
- Details of expenses paid in 2024, including instructor or organization names, class types, instrument costs, and transportation providers, as applicable.
- Form M1 for your adjusted gross income and Schedule M1REF to report the credit and qualifying children.
- Schedule M1NR if you are a part-year resident or nonresident.
If you did not file a 2024 federal return, complete a federal return to determine what your federal adjusted gross income would have been.
How to file
Include Schedule M1ED with your Form M1. Enter qualifying children on line 3a of Schedule M1REF.
- Full-year residents: Enter the amount from M1ED line 13 on line 3 of Schedule M1REF.
- Part-year residents and nonresidents: Follow M1ED line 14 and enter the resulting credit on line 3 of Schedule M1REF. If your Minnesota gross income is less than $14,575, complete the Worksheet for Line 14.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Do not include private school tuition on line 2.
- Do not include monthly internet access fees on line 9. Computer hardware and educational software expenses on that line cannot exceed $200.
- List each child’s expenses separately. If you have more than three children with expenses, include a separate sheet showing lines 2–7 for each additional child.
- Round amounts to the nearest whole dollar.
- If line 1 exceeds $73,760, complete the Worksheet for Line 12.
- For the below-filing-requirement calculation described in the line 14 instructions, fully complete Schedule M1NR, including lines 16–27.
- Save your receipts with your tax records.
Questions people ask
What education expenses may qualify?
Examples include required educational materials for the regular school day, after-school enrichment programs, and tutoring by a qualified instructor.
How is the credit calculated?
Line 11 is 75% of the expenses on line 10. If your adjusted gross income is $73,760 or less, line 12 is $1,500 per qualifying child. Above that income, use the Worksheet for Line 12. Line 13 is the smaller of lines 11 and 12. Part-year residents and nonresidents must also follow line 14.
What if I cannot use an expense for this credit?
You may be able to use it for the K–12 Education Subtraction. See the instructions for line 13 of Schedule M1M.
Will I need to show proof of payment?
You must keep receipts and detailed payment records. The department may ask to see them if it has questions.