Minnesota K–12 Education Subtraction and Credit

Who can use it

Qualifying K–12 children may attend public, private or home school. Homeschool reporting requirements apply. The credit has income limits and excludes married-filing-separately returns. The subtraction has no income limit, but the school must be in Minnesota, Iowa, North Dakota, South Dakota or Wisconsin.

How to use this route

Check family eligibility and the treatment of the exact purchase. Keep paid itemized records and account for other computer/software expenses.

1. Check the state’s qualifying-child rules and instructions for the year you paid.
2. Confirm whether your AMP subscription and downloadable materials qualify, and under which expense category.
3. Keep paid itemized records, license dates and refund adjustments. Include other family computer and software purchases when applying the limits.
4. Use the applicable Minnesota return instructions and credit schedules. Allocate qualifying expenses once; do not claim the same dollars for both benefits.

Documents to keep

• Seller, educational product, payment date and amount paid.
• License dates, itemized charges and payment evidence.
• Refund corrections and a family-held expense allocation.

Use the program’s secure submission process for personal documents. Do not send account credentials or full payment details to Corpora.

Limits to check

• Computer hardware and educational software share a $200 expense limit per family for the credit and another $200 for the subtraction. These are expense caps, not refunds or per-child allowances.
• Educational software must be used at home for education, outside a trade or business.
• The credit can cover 75% of eligible expenses, subject to limits. Do not subtract the remaining 25% of an expense used for the credit.
• A subtraction reduces taxable income; it does not repay the purchase price. No AMP-specific tax savings are guaranteed.