Minnesota K-12 Education Credit

K-12 Education Credit
2023 M1ED, K-12 Education Credit
2023 Schedule M1ED, K–12 Education Credit

*231351*

You must have receipts as proof of your education expenses. Keep these receipts with your tax records.
Your First Name and Initial

Last Name

Social Security Number

Total Number of Qualifying Children

(also enter in the box on line 3a of Schedule M1REF)

1 Adjusted gross income (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
If	you	have	one	or	two	qualifying	children	and	line	1	is	$76,000	or	more,	STOP HERE.	You	do	not	qualify.	
If	you	have	more	than	two	qualifying	children,	see	instructions.
Qualifying Education Expenses—In	columns	A–C,	list	expenses	paid	in	2023	for	each	qualifying	child	separately.	If	you	have	expenses	for	more	
than	three	children,	include	a	separate	sheet	that	shows	lines	2–7	for	each	additional	child.	See	Form	M1	instructions	for	a	list	of	qualifying	
expenses.
Child A
Child B
Child C
Qualifying Child’s Name
Child’s Social Security Number
K-12 Grade for Which Expenses Incurred
Date of Birth
Type of School (Public, Private, Home)
2 Fees for enrichment or academic classes taken outside the regular school day or
school year. Do not include private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . 2
	 Organization	and	type	of	class:	
3 Fees	for	individual	instruction	by	a	qualified	instructor	taught	outside	the	
regular school day or year, such as tutoring or music lessons . . . . . . . . . . . . . . . . . 3
Name	of	instructor	or	organization	and	the	type	of	class:	
4 Purchases	of	required	school	materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Purchases or rentals of musical instruments used during the regular school day . . 5
	 Type	and	cost	of	each:	
6	 Transportation	costs	paid to others for the regular school day . . . . . . . . . . . . . . . 6
	 Transportation	provider:	
7 Add lines 2 through 6 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Add line 7 for all columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9	 Personal	computer	hardware	and	educational	software	expenses,	not	to	
exceed	$200.	(Do not include monthly service fees for internet access) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10

Add line 8 and line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0

11	
12	
	
13

Multiply	line	10	by	75%	(.75)	 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1
If	your	adjusted	gross	income	on	line	1	is	$70,000 or less,	multiply	the	number	of	qualifying	children	
in	grades	K–12	by	$1,500.	If	it	is	more than $70,000,	complete	the	Worksheet	for	Line	12	in	the	instructions	  .  .  .  .  .  .  .  . 1 2
Amount	from	line	11	or	line	12, whichever is less.
Full-year residents:	Also	enter	this	amount	on	line	3	of	Schedule	M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3
14 Part-year residents and nonresidents:	Multiply	line	13	by	line	30	of	Schedule	M1NR.	Enter	the	result
here	and	on	line	3	of	Schedule	M1REF.	However,	if	your	Minnesota	gross	income	is	less	than	$13,825,	complete
worksheet	in	instructions;	enter	result	from	step	5	of	worksheet	here:	
	and	enter	step	6	on	line	14 . . . . 1 4
Enter qualifying children on line 3a of Schedule M1REF. Include this schedule with your Form M1. Save your receipts.

9995

2023 Schedule M1ED Instructions
Am I eligible?

You may be eligible for this credit if you paid education-related expenses for a qualifying child in grades Kindergarten through 12 (K-12).

What is a qualifying child?

For this credit, a qualifying child must:
• Be your child, descendent, sibling, niece, or nephew
• Be enrolled in a grade K-12
• Have lived with you more than half the year
• Not be claimed as a qualifying child by any other person

What are education-related expenses?

Education-related expenses include the purchase of required educational material for use during the regular school day, fees for after-school
enrichment programs, and tutoring by a qualified instructor. See Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit. For more
information about qualifying expenses go to www.revenue.state.mn.us and enter qualifying expenses into the Search box.
If you cannot use expenses for this credit, you may be able to use them for the K-12 Education Subtraction. For details, see the instructions
for line 13 of Schedule M1M, Income Additions and Subtractions.

Do I need proof?

Yes. Save a detailed record of your payments — including canceled checks, invoices, and itemized receipts — for all qualified expenses. We
may ask you to show these records if we have questions.

Is there a penalty for fraudulently claiming a credit?

Yes. If you file a return that fraudulently claims a credit that results in a refund, you will be assessed a penalty equal to 50% of the portion of
the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of
the unpaid tax.

Line Instructions

Round amounts to the nearest whole dollar.

Line 1

Enter your adjusted gross income from line 1 of Form M1. If the amount is less than zero, enter the negative number in parentheses.
If you did not file a 2023 federal return, complete a federal return to determine what your federal adjusted gross income would have been.
If your total number of qualifying children in K-12 is

Your adjusted gross income must be less than

1 or 2
3
More than 3

$76,000
$79,000
$79,000, plus $3,000 for each additional child

If your adjusted gross income is more than the limits shown, you do not qualify for the credit. You may qualify for the K-12 Education Subtraction. See the instructions for line 13 of Schedule M1M.

Line 12

If line 1 is more than $70,000, complete the Worksheet for Line 12.
Worksheet for Line 12 (If Line 1 is More Than $70,000)
1 Multiply the number of qualifying children in grades K–12 by $1,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Line 1 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Income limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Subtract step 3 from step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Multiply step 4 by .25 if you have only one qualifying child, or .50 if two or more qualifying children . . . . . . . . . . . . . . . . .
6 Subtract step 5 from step 1. Enter the result here and on line 12 (If zero or less, STOP HERE. You do not qualify) . . . . . . . . .

Line 14

$70,000

If your Minnesota gross income is below the filing requirement, you should have entered zero on line 28 of Schedule M1NR, Nonresidents/
Part-Year Residents. To determine this credit, fully complete Schedule M1NR (do not skip lines 16-27) to determine what the amounts would
have been. Then, complete the Worksheet for Line 14.
Worksheet for Line 14
1 Line 15, column B of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Line 27, column B of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Subtract step 2 from step 1 (If zero or less, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Line 29 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Divide step 3 by step 4 (carry to five decimal places). If step 3 is more than step 4,
enter 1.0. Enter result on the space provided on line 14 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Multiply step 5 by line 13 of Schedule M1ED. Enter the result here and on line 14 of Schedule M1ED
and line 3 of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .