Education Deduction

Any parent or guardian who spends money on approved educational expenses for a child, including tuition and fees, is eligible to receive the deduction. Also, parents must be Minnesota tax filers and have proof of eligible expenses. _(Last updated July 3, 2024)_

Qualifying expenses include tuition and fees, tutoring, textbooks, computer hardware, transportation, and after-school programs. _(Last updated July 3, 2024)_

The tax deduction is worth 100% of the amount spent on education, up to $1,625 per child in grades K–6 and $2,500 per child in grades 7–12. The tax deduction lowers a family’s taxable income. _(Last updated July 3, 2024)_

On June 29, 1983, the U.S. Supreme Court ruled in favor of Minnesota’s tax deduction for education program, a landmark decision. “Where, as here, aid to parochial schools is available only as a result of decisions of individual parents, no ‘imprimatur of state approval,’ can be deemed to have been conferred on any particular religion, or on religion generally.” _Mueller v. Allen_ , 463 U.S. 388, 103 S. Ct. 3062, 77 L. Ed. 2d 721, 1983 U.S. 96. _(Last updated December 6, 2023)_