Education funding in Minnesota
2 programs in Minnesota, 1 open to homeschoolers. Each links to the program’s official sources.
K-12 Education Subtraction and Credit
Homeschoolers can qualify From official sources October 7, 2026
Yes. Children attending a qualified home school count. Homeschool costs for required materials and fees used during the school day, outside enrichment classes, and computer hardware and educational software can qualify; tutoring or tuition for classes during the school day counts only for the subtraction. The subtraction allows up to $1,625 per child in K-6 and $2,500 in grades 7-12.
Dates and status: The refundable credit equals 75% of qualifying expenses, up to the maximums. For tax year 2025 the credit uses up to $1,500 per child (full amount if income is $75,820 or less) and phases out; families with one or two children and income of $81,820 or more do not qualify. The subtraction has no income limit. The same expenses cannot be used for both.
Federal Scholarship Tax Credit (Educational Choice for Children Act) - state opt-in
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026
Federal law ties eligible expenses to "qualified elementary or secondary education" expenses under section 530(b)(3)(A) of the tax code, and the IRS and Treasury say guidance clarifying which expenses and schools qualify is still coming. Official sources do not yet say whether homeschool expenses qualify.
Dates and status: Minnesota is not on the IRS list of states that made an advance election to participate for 2027 (list as of September 14, 2026), so scholarships through this federal program are not currently available to Minnesota families. No official Minnesota opt-in or opt-out decision was found on state government websites; a participating state must give Treasury its list of scholarship organizations by January 1 each year (for 2027, by February 15, 2027).