Homeschool reimbursement and benefits in Minnesota

3 statewide programs in Minnesota offer education services or help with specific costs. Eligibility and deadlines differ; check the program for your child's age and enrollment route.

By Andrew Garber, founder of TheHomeschoolingCompany. Reviewed August 25, 2026.

Minnesota K-12 Education Credit and Subtraction

Qualifying homeschool expenses can earn a refundable Minnesota credit of 75%, up to $1,500 per child, or a subtraction of up to $1,625 for K-6 and $2,500 for grades 7-12. Claim expenses on your tax return; credit eligibility depends on that tax year’s income limit and filing status.

Eligibility and program rules

1. Qualifying K-12 child

   Your child must attend K-12 public, private or qualified home school and meet the qualifying-child rules.

2. Documented expenses

   Claim only qualifying expenses you paid, keep itemized receipts, and do not use the same expense for both benefits.

3. Credit income and filing limits

   For tax year 2025, AGI must be below $81,820 for one or two qualifying children; the cap phases down above $75,820. Married filing separately cannot claim the credit.

4. Subtraction location rules

   The subtraction has no income limit and allows all filing statuses, but the school must be in Minnesota, Iowa, North Dakota, South Dakota or Wisconsin.

5. Can we claim both for the same purchase?

   No. You must allocate expenses without using any expense twice.

What it is worth

Worked examples assume full credit eligibility and apply 75% with a $1,500 cap.

$1,000 spent

$750

$2,000 spent

$1,500

$3,000 spent

$1,500

For 2025, full-cap income is at or below $75,820; higher qualifying income reduces the cap. Subtractions have separate grade-based limits.

From applying to keeping it

1. During the expense year

   Save itemized records

   Keep invoices and payment evidence for required K-12 materials and eligible instruction.

2. When filing a 2025 return

   Calculate the credit

   Use the 2025 Schedule M1ED and its income-phaseout worksheet.

3. When claiming a subtraction

   Use Schedule M1M

   Allocate expenses separately so none is used twice.

4. For 2026 expenses

   Use the 2026 instructions

   Confirm that year’s income limits when published; do not reuse the 2025 income table automatically.

What it pays for

Covered

• Qualifying required educational materials
• Qualified tutoring and instruction
• Eligible educational software

Not covered

• The same expense claimed twice
• Credit when married filing separately
• A parent-controlled spending account

Who to contact

Use Revenue’s worksheets and qualifying-expense guidance for your claim.

Program information

Minnesota Nonpublic Pupil Aids

Minnesota homeschools can receive district-provided materials and services, with 2026-27 reference rates of $138.43 for materials, $89.75 for health and $376.69 for secondary counseling. New parent requests were due September 15, 2026; timely requests with late administrative reporting may qualify only under an approved exception.

Eligibility and program rules

1. Eligible nonpublic or homeschool pupil

   The homeschool must be established and operating within the administering district’s boundaries.

2. Timely signed request

   The parent’s request must have been signed by September 15, 2026.

3. Complete district reporting

   Submit a complete, legible student report to the public district; the family does not receive district allotments as unrestricted cash.

4. Will we get all three amounts as cash?

   No. These are rates for district allotments supporting eligible materials and services.

5. Are these final rates?

   Not necessarily. The memorandum allows readjustment around October 15 when funding and participation are known.

6. What if the district refuses an eligible request?

   Contact MDE. Its Nonpublic page provides a Nonpublic Pupil Aid Complaint Submission Form.

What it is worth

These rates calculate district allotments, not a cash award to your family.

Textbooks, tests and instructional materials

$138.43

Pupil health services

$89.75

Secondary guidance and counseling

$376.69

Rates may be readjusted around October 15; eligibility differs by service.

From applying to keeping it

1. By September 15, 2026

   Request participation

   New requests after this date are ineligible for reimbursement.

2. By October 1, 2026

   Submit the homeschool report

   Send the student report summarizing timely requests to your public district.

3. By October 15, 2026

   District reports to MDE

   The district submits its program report and student reports.

4. On November 30, 2026

   District receives advance payment

   This payment date applies to district reports received by October 15.

5. For 2027-28

   Watch for next-year forms

   The next annual window is not announced in the cited 2026-27 forms.

What it pays for

Covered

• Eligible textbooks, tests and instructional materials
• Pupil health services
• Secondary guidance and counseling services

Not covered

• Unrestricted parent cash
• New requests after September 15, 2026

Who to contact

Your district arranges materials and services; MDE publishes the complaint form.

651-582-8200 Program information

Minnesota homeschool PSEO and mileage support

Eligible Minnesota homeschool students can take PSEO college courses without tuition or required textbook costs; low-income families may also receive 15-cent mileage reimbursement. For spring 2027, apply by your college’s deadline and register your homeschool annually; ask the college to resolve tenth-grade transportation eligibility before relying on mileage aid.

Eligibility and program rules

1. Minnesota homeschool registration

   Home-school PSEO students must register annually with the Commissioner of Education, even after age 17.

2. College admission

   Eleventh- and twelfth-graders meet the college’s admission requirements; admission is not guaranteed.

3. Tenth-grade CTE route

   Initially take one eligible CTE course and meet the reading-assessment requirement. A C or higher permits additional courses.

4. Income-qualified transportation

   The 2026-27 income limit for a family of four is $33,000. Apply through your college, and confirm tenth-grade eligibility because MDE's form and instructions conflict.

5. Does every homeschool student get mileage aid?

   No. Income, campus travel and grade eligibility control; get clarification for tenth grade because MDE’s pages conflict.

6. Where do homeschool mileage claims start?

   At your college. MDE’s alternative-student instructions direct homeschool applications through the enrolling postsecondary institution.

7. Does October 30 apply to homeschool notification?

   No. MDE lists that spring intent deadline for public-school students; homeschool students follow college deadlines and annual MDE registration.

What it is worth

Examples use $0.15 per mile, subject to actual-cost limits and approved mileage.

100 miles

$15

250 miles

$37.50

Payment is the lower of mileage or actual transportation cost. The usual 250-mile cap has a nearest-institution-distance exception; travel within two miles of the school normally attended in your resident district has a separate exclusion.

From applying to keeping it

1. Before spring 2027 college deadlines

   Apply to the college

   Work directly with its PSEO coordinator on admission, course choices and forms.

2. Each school year

   Register home instruction

   Submit the required initial registration or continuation form to MDE.

3. After course registration

   Apply for mileage support

   Ask your college to verify income and grade eligibility for the homeschool transportation route.

4. Each month of eligible travel

   Submit mileage claims

   Do not hold claims until year-end; payments use the approved route and mileage limits.

5. When completing the course

   Record earned credits

   Use the college transcript for your homeschool record and future transfer planning.

What it pays for

Covered

• Eligible college tuition
• Required textbooks and course materials
• Approved low-income campus-travel reimbursement

Not covered

• Optional fees and personal-property costs
• General K-12 homeschool mileage
• Guaranteed credit transfer

Who to contact

Start enrollment and homeschool mileage questions with the college.

pupiltransportation.mde@state.mn.us Program information

Local help in Minnesota

The local programs we have checked across the state cover curriculum funding, school services, other services, recreation, college and dual credit, transportation, and grants and scholarships. Each local program sets its own rules for who qualifies. Search your ZIP code to see the ones that serve your address.

Search your ZIP code

The state's homeschool rules

You must file the initial report by October 1 of the first instructional year after the child turns seven, or after establishing a new resident district. You must file within 15 days of withdrawing a child seven or older from public school, or of moving out of a district. You must file annual continuation letters by October 1 for the required ages.

• Subjects: Teach reading, writing, literature, fine arts, math, science, history, geography, economics, government, citizenship, health, and PE. Instruction and materials are in English unless the statutory language-program exception applies.
• Testing: Annual nationally normed achievement test for ages 7–16, plus certain 16–17-year-olds first reported after age 16. Agree on the test, administration, and location with the superintendent. State-recognized accredited instruction is exempt.
• Records: Unless the accreditation exemption applies, keep schedules, materials, assessment methods, and proof of testing. Keep immunization or exemption records for five years after adulthood. File immunization statements by October 1 of the first homeschool year and grade 7.
• Teachers: A parent may teach without a degree if the assessment requirements are met. Other instructors need a qualifying license, licensed supervision, bachelor’s degree, or recognized accredited-school route.

Read the Minnesota homeschooling guide