Minnesota K–12 Education Subtraction & Credit Guide 2026–2027

Eligibility

All K–12 families; credit phased by income.

What the money can be used for

• Tuition
• Tutoring
• Curriculum

See our full eligible-expenses guide for the gray areas (technology caps, transportation, religious instruction, family-member compensation).

How to apply

1. Confirm eligibility. All K–12 families; credit phased by income.
2. Gather documents. Proof of residency, the student’s birth certificate, the prior-year tax return (where income matters), and any IEP or 504 documentation.
3. Open the application. Minnesota Department of Revenue runs the program; applications typically open tax year.
4. Submit early. Universal programs with appropriation caps reward applications during the priority window.
5. Pick approved providers. Browse our provider directory and the state’s official approved-provider list for participating schools, tutors, and therapists.

Curriculum & classes parents buy with Minnesota funds

Most ESA-friendly curriculum and live-class platforms — Time4Learning, Outschool, BJU Press, Khan Academy, AoPS — are on multiple state approved-provider lists. See our curriculum guide for the picks by subject and learning style, and verify each item with the Minnesota administrator before purchasing.

Editorial notes

Minnesota’s program was enacted in 1955 / 1997. Award amounts and eligibility thresholds are reviewed each legislative session; we re-verify each state page on a rolling cadence and date-stamp the last review. See our methodology page for details. The final word on eligibility, deadlines, and approved providers is always the state administrator — verify with the Minnesota Department of Revenue before spending.