Homeschool Funding in Minnesota
Minnesota offers homeschool funding through Education Tax Subtraction and Education Tax Credit. $1,000-$2,500/child.
Available Programs
Education Tax Subtraction
Tax Subtraction$1,625–$2,500
Eligibility: All taxpayers with K-12 expenses
$1,625 K-6, $2,500 grades 7-12
Education Tax Credit
Tax Credit$0–$1,000
Eligibility: Income-limited families
Refundable; up to $1,000/child
Complete Minnesota Funding Guide
Minnesota K-12 Education Tax Credit and Subtraction
Minnesota is one of the most financially supportive states for homeschoolers, offering two meaningful tax benefits under Statute 290.0674:
Education Subtraction (Available to All Incomes)
You can subtract qualifying education expenses from your taxable income with no income limit:
- Up to $1,625 per child in grades K–6
- Up to $2,500 per child in grades 7–12
This is a subtraction from taxable income, meaning it reduces the amount of income subject to tax. The actual tax savings depends on your marginal tax rate.
Education Credit (Income-Limited)
Lower-income families may also qualify for a refundable tax credit of up to 75% of qualifying expenses:
- Maximum credit of $1,000 per child
- Phases out when income exceeds $77,550 (for tax year 2026)
- Fully phased out at $83,550 for families claiming one or two children
What Expenses Qualify?
Qualifying expenses for both the subtraction and credit include:
- Textbooks and curricula (must not be primarily religious in nature for credit purposes)
- Educational equipment — musical instruments, calculators, computers
- Transportation costs for field trips
- Instructional materials
Private tutoring fees and instructor fees qualify for the subtraction only (not the credit).
No ESA or Voucher Program
Minnesota does not currently have an Education Savings Account (ESA) or voucher program. The K–12 tax credit and subtraction are the primary state-level financial tools available to homeschool families.
Extracurricular Access
Minnesota law guarantees homeschooled students access to public school extracurricular activities, including sports, fine arts, speech and debate, drama, and music. Your child must reside in the school district, tryout on the same basis as enrolled students, and follow the same rules. Districts cannot charge homeschool families higher fees than public school students pay. Participation is limited to your resident school district — you cannot open enroll in another district for extracurriculars.
Federal Programs (All States)
529 Education Savings Plan
$20,000/year (K-12 distributions)Tax-advantaged savings accounts that can be used for K-12 tuition and homeschool expenses including curriculum, tutoring, and educational supplies.
Eligibility: All families in all states
Learn moreCoverdell Education Savings Account
$2,000/year contribution limitTax-free savings for qualified education expenses including books, supplies, equipment, and tutoring for K-12 students.
Eligibility: Income under $110,000 (single) or $220,000 (joint)
Education Freedom Tax Credit
Up to $1,700/individualFederal tax credit for donations to scholarship-granting organizations (SGOs) that fund K-12 education including homeschool.
Eligibility: States must opt in; funds distributed via SGOs
Disclaimer: Funding programs change frequently. Amounts, eligibility, and availability shown here are based on our latest research (2026-02). Always verify current details directly with the program administrator before applying.