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    4                                                   FINAL DRAFT — 10/2/23                                                                                               4
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    6                                                                                                                      *231351*                                         6
    7                                                                                                                                                                       7
       2023 Schedule M1ED, K–12 Education Credit
    8                                                                                                                                                                       8
    9  You must have receipts as proof of your education expenses. Keep these receipts with your tax records.                                                               9
    10 FIRST NAME, IN                 YOUR LAST NAMEXXXXX                   112233333                                                                        12             10
    11  Your First Name and Initial   Last Name                              Social Security Number                        Total Number of Qualifying Children              11
                                                                                                                        (also enter in the box on line 3a of Schedule M1REF)
    12                                                                                                                                                                      12
    13   1  Adjusted gross income (see instructions). ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ...     1            12345678                  13
    14      If you have one or two qualifying children and line 1 is $76,000 or more, STOP HERE. You do not qualify.                                                        14
    15     If you have more than two qualifying children, see instructions.                                                                                                 15
    16      Qualifying Education Expenses—In columns A–C, list expenses paid in 2023 for each qualifying child separately. If you have expenses for more                    16
    17      than three children, include a separate sheet that shows lines 2–7 for each additional child. See Form M1 instructions for a list of qualifying                 17
    18      expenses.                                                                                                                                                       18
    19                                                                                                     Child A         Child B                Child C                   19
    20                                                                                                                                                                      20
    21                                                                  Qualifying Child’s Name NAME1XXXXXNAME2XXXXXNAME3XXXXX 21
    22                                                                                                                                                                      22
    23                                                          Child’s Social Security Number       123456789  123456789                         123456789                 23
    24                                                                                                                                                                      24
    25                                              K-12 Grade for Which Expenses Incurred                      12                     12                    12 25
    26                                                                                                                                                                      26
    27                                                                      Date of Birth                                                                                   27
                                                                                                     11223333              11223333               11223333
    28                                                                                                                                                                      28
    29                                                  Type of School  (Public, Private, Home)                                                                             29
                                                                                                     SCHOOLTY              SCHOOLTY               SCHOOLTY
    30    2 Fees for enrichment or academic classes taken outside the regular school day or                                                                                 30
    31       school year. Do not include private school tuition  . ...... ..... ...... ...... .    2            1234              1234                       1234 31
    32       Organization and type of class: LIST ORGANIZATION AND TY                                                                                                       32
    33    3 Fees for individual instruction by a qualified instructor taught outside the                                                                                    33
    34       regular school day or year, such as tutoring or music lessons ... ..... ....... ..    3            1234              1234                       1234 34
    35       Name of instructor or organization and the type of class:                                                                                                      35
    36      NAME OF INSTRUCTOR OR ORGANIZATIONXXXXXX                                                                                                                        36
    37    4 Purchases of required school materials  ..... ...... ...... ..... ...... ..... .  4                 1234              1234                       1234 37
    38                                                                                                                                                                      38
    39    5 Purchases or rentals of musical instruments used during the regular school day .. 5                 1234              1234                       1234 39
    40       Type and cost of each:  TYPEANDCOSTXXXXXXXXXXXXXXXXX                                                                                                           40
    41    6  Transportation costs paid to others for the regular school day ..... ....... ...     6             1234              1234                       1234 41
    42       Transportation provider: PROVIDERXXXXXXXXXXXXXXXXXXX                                                                                                           42
    43   7   Add lines 2 through 6 for each column ... ...... ..... ....... ..... ...... ...  7       12345                12345                  12345 43
    44                                                                                                                                                                      44
    45   8   Add line 7 for all columns  ... ....... ..... ..... ...... ...... ...... ..... ...... ...... ..... ..... ...... .......  8           12345 45
    46    9  Personal computer hardware and educational software expenses, not to                                                                                           46
    47       exceed $200. (Do not include monthly service fees for internet access)  ..... ...... ..... ...... ...... ...... ..... ..   9                    123 47
    48                                                                                                                                                                      48
    49   10  Add line 8 and line 9  . ...... ...... ..... ..... ....... ...... ..... ...... ..... ..... ...... ....... ..... ..... .   10         12345 49
    50                                                                                                                                                                      50
    51   11  Multiply line 10 by 75% (.75)  .. ..... ...... ..... ...... ..... ...... ...... ..... ...... ...... ..... ...... .....   11          12345 51
    52   12  If your adjusted gross income on line 1 is $70,000 or less, multiply the number of qualifying children                                                         52
    53       in grades K–12 by $1,500. If it is more than $70,000, complete the Worksheet for Line 12 in the instructions   . . .  . . . .  .  12 12345 53
    54   13 Amount from line 11 or line 12, whichever is less.                                                                                                              54
    55       Full-year residents: Also enter this amount on line 3 of Schedule M1REF ...... ..... ...... ...... ..... ...... ....  13             12345 55
    56   14 Part-year residents and nonresidents: Multiply line 13 by line 30 of Schedule M1NR. Enter the result                                                            56
    57       here and on line 3 of Schedule M1REF. However, if your Minnesota gross income is less than $13,825, complete                                                   57
    58       worksheet in instructions; enter result from step 5 of worksheet here: 12345678 and enter step 6 on line 14 ... .  14                12345 58
    59       Enter qualifying children on line 3a of Schedule M1REF. Include this schedule with your Form M1. Save your receipts.                                           59
    60                                                                                                                                                                      60
    61                                                                                                                                                                      61
    62                                                                                                                                                                      62
    63                                                                      9995                                                                                            63
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2023 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. For more 
information about qualifying expenses go to www.revenue.state.mn.us and enter qualifying expenses into the Search box.
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 2023 federal return, complete a federal return to determine what your federal adjusted gross income would have been. 
If your total number of qualifying children in K-12 is Your adjusted gross income must be less than
1 or 2                                                 $76,000
3                                                      $79,000
More than 3                                            $79,000, plus $3,000 for each additional child
If your adjusted gross income is more than the limits shown, you do not qualify for the credit. You may qualify for the K-12 Education Sub-
traction. See the instructions for line 13 of Schedule M1M.
Line 12
If line 1 is more than $70,000, complete the Worksheet for Line 12.
Worksheet for Line 12 (If Line 1 is More Than $70,000)
1 Multiply the number of qualifying children in grades K–12 by $1,500 .............................................
2  Line 1 of Schedule M1ED .............................................................................
3  Income limit  .......................................................................................                       $70,000
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 12 (If zero or less, STOP HERE. You do not qualify) .........

Line 14
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 14.
Worksheet for Line 14
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 14 of Schedule M1ED .........................................
6  Multiply step 5 by line 13 of Schedule M1ED. Enter the result here and on line 14 of Schedule M1ED  
  and line 3 of Schedule M1REF ...........................................................................