M1ED: K-12 Education Credit (2025)

Minnesota · Minnesota DOR · Used for tax years 2025

Minnesota Schedule M1ED calculates the 2025 K-12 Education Credit. It reports qualifying children, education expenses, and adjusted gross income to determine the credit amount reported on Schedule M1REF.

Who files this form

Use Schedule M1ED to claim the 2025 Minnesota K–12 Education Credit. You may be eligible if you paid qualifying education expenses for a qualifying child.

A qualifying child must:

  • Be your child, descendant, sibling, niece, or nephew.
  • Be enrolled in kindergarten through grade 12.
  • Have lived with you more than half the year.
  • Not be claimed as a qualifying child by anyone else.

Your adjusted gross income must be below the limit listed in the instructions:

  • 1 or 2 qualifying children: $81,820.
  • 3 qualifying children: $84,820.
  • More than 3 qualifying children: The table lists "$87,820, plus $3,000 for each additional child."

You are not eligible if your filing status is Married Filing Separately.

What you'll need

Have these records and details ready:

  • Receipts proving your education expenses. Keep them with your tax records.
  • Detailed payment records, including canceled checks, invoices, and itemized receipts.
  • Your name, Social Security number, and total number of qualifying children.
  • Each child's name, Social Security number, grade, date of birth, and school type: public, private, or home.
  • Qualifying expenses paid in 2025, listed separately for each child, including the instructor, organization, class, instrument, or transportation provider details requested on the form.
  • Form M1 for your adjusted gross income and Schedule M1REF to report the credit.
  • Schedule M1NR if you are a part-year resident or nonresident.

If you have expenses for more than three children, include a separate sheet showing lines 2–7 for each additional child. If you did not file a 2025 federal return, complete one to determine what your federal adjusted gross income would have been.

How to file

Include Schedule M1ED with your Form M1. The supplied text does not give a mailing address or e-filing directions.

  • Enter your adjusted gross income from Form M1, line 1. Round amounts to the nearest whole dollar.
  • List each child's qualifying expenses separately and complete the credit calculation.
  • If line 1 is more than $75,820, complete the Worksheet for Line 12.
  • Full-year residents: Enter the amount from M1ED, line 13, on Schedule M1REF, line 3.
  • Part-year residents and nonresidents: Complete line 14 using Schedule M1NR. If your Minnesota gross income is less than $14,950, use the Worksheet for Line 14. Enter the resulting credit on Schedule M1REF, line 3.
  • Enter the number of qualifying children in the box on Schedule M1REF, line 3a.

Save your receipts with your tax records.

Common mistakes

  • Including private school tuition on line 2. The form says not to include it.
  • Including monthly internet access fees on line 9. These fees are excluded.
  • Entering more than $200 on line 9. Computer hardware and educational software expenses on this line cannot exceed $200.
  • Not keeping proof of expenses. Save receipts and detailed payment records. You may be asked to show them.
  • Skipping lines 16–27 of Schedule M1NR when using the low-income line 14 calculation. The instructions say to fully complete Schedule M1NR to determine what the amounts would have been.
  • Fraudulently claiming the credit. A fraudulent claim resulting in a refund carries a penalty equal to 50% of the refund attributable to fraud. A claim that reduces tax liability may also lead to a penalty equal to 50% of the unpaid tax.

Questions people ask

What kinds of expenses may qualify?

The text lists required school materials, after-school enrichment or academic classes, tutoring or music lessons from a qualified instructor outside the regular school day or year, musical instruments used during the regular school day, and regular-school-day transportation paid to others. It also allows up to $200 for personal computer hardware and educational software expenses.

How is the credit calculated?

Line 11 is 75% of the qualifying expenses on line 10. If your adjusted gross income is $75,820 or less, line 12 is $1,500 times the number of qualifying children. 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 complete line 14.

What if I cannot use my expenses for this credit?

You may be able to use them for the K–12 Education Subtraction. See the instructions for Schedule M1M, line 13.

Where can I find more information about qualifying expenses?

See Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit. You can also visit www.revenue.state.mn.us and search for "qualifying expenses."

Official sources

All versions of M1ED