Minnesota

Education Deduction

  • Individual Tax Credit/Deduction
  • Enacted 1955
  • Launched 1955

Minnesota provides a tax deduction covering educational expenses for Minnesota students in any public, private or home school, including schools located in North Dakota, South Dakota, Iowa, or Wisconsin. Eligible expenses reduce a family’s taxable income when taxes are filed. Learn more about this program, including the tax deduction value, student eligibility and regulations on this page. 

We do not administer this program.

Eligibility Test Apply State Groups

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  • 1983

    Declared Constitutional by the U.S. Supreme Court

  • 145,623

    Participating Taxpayers (2022)

  • 100%

    of Taxpaying Families with Children Eligible Statewide

  • $1,307

    Average Tax Deduction (2022)

  • 9%

    Average Deduction as a Percentage of Public School Per-student Spending

Minnesota’s Education Deduction Participation

Tax Returns Claiming Deduction
Tax Year
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Student Funding

The tax deduction is worth 100 percent 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 and covers books, tutors, academic after-school programs, and other educational expenses, including tuition payments at private schools.  

(Last updated December 18, 2023) 

Student Eligibility

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 December 18, 2023) 

EdChoice Expert Feedback

Minnesota has one of the oldest school choice programs in the country, but unfortunately it has not grown sufficiently. The deduction amount is far below what would offer truly meaningful choice for parents, especially parents on the lower side of the income scale. Increasing the deduction size would offer a boost to those parents who utilize school choice. A better option would be to allow tuition to also be covered by Minnesota’s tax credit for educational expenses. Mirroring the funding size of Wisconsin’s tuition tax deduction would move this program in the right direction.  

(Last updated December 18, 2023) 

Rules and Regulations

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Individual Deduction Cap: $1,625 (K–6) / $2,500 (7–12)
  • Testing Mandates: None

Parent Requirements:

  • Must ensure students attend a school located in Minnesota, Iowa, North Dakota, South Dakota or Wisconsin
  • May not include self-transportation of students as an expense, but may include monies paid to others for transporting students to school

(Last updated December 18, 2023) 

Governing Statutes

Minn. Stat. § 290.0132, subd. 4

(Last updated December 18, 2023)