Minnesota K-12 Education Credit

K-12 Education Credit
2022 M1ED, K-12 Education Credit
2022 Schedule M1ED, K–12 Education Credit

*221351*

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
2 Social	Security	and	Railroad	Retirement	Board	benefits	received	and	not	included	in	line	1 . . . . . . . . . . . . . . . . . . . . . 2
3 Deduction	for	payments	made	to	an	IRA,	SEP,	or	SIMPLE	plan (add lines 16 and 20 of federal Schedule 1). . . . . . . . . . 3
4 Total	payments	from	programs	including	the	Minnesota	Family	Investment	Program	(MFIP),	Minnesota	Supplemental	Aid	
	 (MSA),	Supplemental	Security	Income	(SSI),	General	Assistance	(GA),	and	Minnesota	Housing	Support	(formerly GRH) . . 4
5a Additional	nontaxable	income	such	as	contributions	to	a	401(k)	or	deferred	compensation	plan,	workers’
compensation,	grants	and	scholarships	(see instructions for more examples)	 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a
Types	and	amounts:
5b Payment	from	the	Frontline	Worker	Pay	Program	(Enter as a negative amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b
6 Total household	income.	Combine	lines	1	through	4,	5a,	and	5b (if zero or less, enter 0) . . . . . . . . . . . . . . . . . . . . . . . . 6
If	you	have	one	or	two	qualifying	children	and	line	6	is	$37,500	or	more,	STOP HERE.	You	do	not	qualify.	
If	you	have	more	than	two	qualifying	children,	see	instructions.
Child A
Child B

Qualifying Education Expenses—In columns A–C,
list	expenses	paid	in	2022	for	each	qualifying	child	
separately.	If	you	have	expenses	for	more	than	
three	children,	include	a	separate	sheet	that	shows	
lines	7–12	for	each	additional	child.	See	Form	M1	
instructions	for	a	list	of	qualifying	expenses.

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)

7 Fees for enrichment or academic classes taken outside the regular school day or
school year. Do not include private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . 7
	 Organization	and	type	of	class:	
8 Fees	for	individual	instruction	by	a	qualified	instructor	taught	outside	the	
regular school day or year, such as tutoring or music lessons . . . . . . . . . . . . . . . . . 8
Name	of	instructor	or	organization	and	the	type	of	class:	
9 Purchases	of	required	school	materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Purchases or rentals of musical instruments used during the regular school day. 1 0
	 Type	and	cost	of	each:	
11	 Transportation	costs	paid to others for the regular school day . . . . . . . . . . . . . . 1 1
	 Transportation	provider:	
12 Add lines 7 through 11 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2
13 Add line 12 for all columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3
14	 Personal	computer	hardware	and	educational	software	expenses,	not	to	
exceed	$200.	(Do not include monthly service fees for internet access) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 4
15

Add line 13 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5

16	
17
	
18

Multiply	line	15	by	75%	(.75)	 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 6
If your household income on line 6 is $33,500 or less,	multiply	the	number	of	qualifying	children	
in	grades	K–12	by	$1,000.	If	it	is	more than $33,500,	complete	the	Worksheet	for	Line	17	in	the	instructions	  .  .  .  .  .  .  .  . 1 7
Amount from line 16 or line 17, whichever is less.
Full-year residents: Also enter this amount on line 3 of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8
19 Part-year residents and nonresidents:	Multiply	line	18	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	$12,900,	complete
worksheet	in	instructions;	enter	result	from	step	5	of	worksheet	here:	
	and	enter	step	6	on	line	19 . . . . 1 9
Enter qualifying children on line 3a of Schedule M1REF. Include this schedule with your Form M1. Save your receipts.

Rev. 1/23

9995

Child C

2022 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.
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 2022 federal return, complete a federal return to determine what your federal adjusted gross income would have been.

Line 5a

Enter the total nontaxable income you received in 2022 that is not included on lines 1 through 4. Enter the types of income below line 5.
Common examples include:
• payments received under the state Medicaid Home & Community-Based Services Waiver (Medicaid Waiver)
• employer-paid education or adoption expenses
• workers compensation benefits
• your contributions to an employee elective deferral plan, such as a 401(k), 403(b), 457 deferred compensation, or SIMPLE/SEP plan
• contributions made to a dependent care account (as shown on your Form W-2) and medical expense account
• nontaxable employee transit and parking expenses
• veterans benefits
• nontaxable scholarships, fellowships, grants for education, including those from foreign sources, and tuition waivers or reductions
• nontaxable pension and annuity payments, including disability payments (Do not include distributions from a Roth IRA or any pension or
annuity that you funded exclusively, for which you could not claim a federal deduction for your contributions)
• federally nontaxed interest and mutual fund dividends
• income excluded by a tax treaty
• rent reduction received for being a caretaker
• military or clergy housing allowance
• nontaxable military earned income, such as combat pay
• post-9/11 Veteran Service Bonus payments (to the extent not included in adjusted gross income)
• strike benefits
• the gain on the sale of your home excluded from federal income
• debt forgiveness income not included in federal adjusted gross income

Also include on line 5 these losses and deductions to the extent they reduced federal adjusted gross income:
• tuition and fees deduction
• educator expenses deduction
• health savings account, Archer MSA, and domestic production activities deductions
• capital loss carryforward
• net operating loss carryforward/carryback
• current year passive activity losses, including rental losses in excess of current year passive activity income
• prior year passive activity loss carryforward claimed in 2022 for federal purposes
Do not include on line 5a:
• Minnesota property tax refunds

• child support payments
• a dependent’s income, including Social Security
• any state income tax refunds not included on line 1
• the dollar value of food, clothing, food stamps, and medical supplies received from government agencies
• payments from life insurance policies
• payments by someone else for your care by a nurse, nursing home, or hospital
• fuel assistance payments
• IRA rollovers
• gifts and inheritances
• nontaxable Holocaust settlement payment

Line 5b

If you received a payment from the Minnesota Frontline Worker Pay Program, include the amount you received on line 5b. Enter the amount
as a negative.

Line 6

The household income limit is based on the number of qualifying children you have in grades K–12.
If your total number of qualifying children in K-12 is

Your household income must be less than

1 or 2

$37,500

3

$39,500

More than 3

$39,500, plus $2,000 for each additional child

If your household 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 17

If line 6 is more than $33,500, complete the Worksheet for Line 17.
Worksheet for Line 17 (If Line 6 is More Than $33,500)
1 Multiply the number of qualifying children in grades K–12 by $1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Line 6 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 17 (If zero or less, STOP HERE. You do not qualify) . . . . . . . . .

Line 19

$33,500

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 19.
Worksheet for Line 19
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 19 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Multiply step 5 by line 18 of Schedule M1ED. Enter the result here and on line 19 of Schedule M1ED
and line 3 of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .