Minnesota School Choice Options
Minnesota has no voucher or education savings account program. Instead, families use two state income-tax benefits. First, the K-12 Education Subtraction lowers taxable income for qualifying education costs. Second, the K-12 Education Credit is a refundable credit for lower-income families. Both cover children in public school, private school, or a qualified home school. Minnesota is not on the IRS list for the federal scholarship tax credit as of October 22, 2026.
Day to day, save receipts for curriculum, supplies, and other qualifying costs. Homeschool expenses have their own Department of Revenue rules. You cannot use the same expense for both the subtraction and the credit. Also, resident home school students may join public school extracurricular activities. There is no state ESA that puts money on a debit card for private school. We will update this page if lawmakers create one. For full details on each topic, open the sections below.
Minnesota lets parents subtract qualifying K-12 education expenses on the state income tax return (Schedule M1M). There is no income limit. The child must attend a school in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin, including a qualified home school. Maximum subtraction amounts on the Department of Revenue program page are $1,625 for a child in kindergarten through sixth grade and $2,500 for seventh through 12th grade (or a 12th grader who started college during the tax year) (Minnesota Department of Revenue: K-12 Education Subtraction and Credit).
Homeschoolers: Qualifying home school expenses include required materials and miscellaneous fees for the normal school day, certain instructor fees for enrichment outside the school day (instructor may not be the child’s sibling, parent, or grandparent), and computer hardware and educational software, subject to the department’s limits (DOR: Qualifying Home School Expenses).
The refundable K-12 Education Credit equals 75% of qualifying expenses, up to the maximum on Schedule M1ED. Filing status may not be Married Filing Separately. The Department of Revenue’s August 20, 2026 reminder lists tax-year 2026 household income limits of less than $83,550 for one or two qualifying children, $86,550 for three, and $89,550 plus $3,000 for each child beyond three (DOR press release, August 20, 2026; DOR program page). You may not use the same expense for both the credit and the subtraction.
Minnesota has no statewide voucher or ESA program that deposits public funds for private school or homeschool expenses. Legislative ESA bills have been introduced in recent sessions but have not become law (DOR describes the tax benefits above; no ESA program page exists on the revenue site).
Minnesota does not appear on the IRS list of states that have elected to participate in the federal scholarship tax credit for 2027, as of October 22, 2026 (IRS: FSTC Participating States).
School boards must allow resident home school students to fully participate in extracurricular activities on the same basis as public school students. This does not cover co-curricular activities (Minn. Stat. 123B.49, subd. 4; HSLDA: Public School Access in Minnesota).
See our Minnesota Homeschool Laws page for reporting, testing, and other legal requirements. Keep itemized receipts; DOR may ask for documentation when reviewing returns (DOR).
- Minnesota Department of Revenue: K-12 Education Subtraction and Credit; Qualifying Home School Expenses; DOR reminder, August 20, 2026
- Minnesota Statutes 123B.49; HSLDA: Public School Access in Minnesota
- IRS: Federal Scholarship Tax Credit Participating States (as of October 22, 2026)
Last reviewed: November 9, 2026
*The information on this page is for general use only. It should not be taken as legal advice. It is believed to be accurate however state and federal laws change every year. Homeschool.net recommends joining an organization such as the Home School Legal Defense Association before your homeschooling adventure begins. HSLDA can provide complete, accurate, legal advice and services for homeschooling families.
Update History
No changes in law noted since this page was first published.