Who is a qualifying child for the Minnesota Education Expense Credit/Subtraction?
A qualifying child must meet the definition of a qualifying child for the federal earned income credit and must have been in grades K-12 during the year.
In other words, to qualify for either the subtraction or credit, the child must have:
- Lived with you in the United States for more than half of the year,
- Been in grades K-12 during the year,
- Attended a public, private or home school in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin, and
- Must be one of the following:
- Your child, adopted child, stepchild or grandchild, or
- Your brother, sister, stepsibling, or a descendant of your sibling or stepsibling whom you care for as your own child, or
- A foster child who was placed with you by an authorized placement agency whom you care for as your own child.
If the child is a qualifying child of more than one person and each person paid qualifying expenses, only one person may claim the qualifying expenses they paid for the child. You are not allowed to claim a subtraction or credit based on the qualifying expenses paid by another person for that child.
Additionally, if you file your return as Married Filing Separately
, you cannot claim this credit.