Am I eligible?
If you are a licensed Minnesota teacher who completed a master of arts or science degree program in 2019, you may be eligible for a nonre-
fundable credit up to $2,500.
You qualify for the credit if all of the following are true:
• You began a master’s degree program after June 30, 2017.
• You completed the master’s degree program in 2019 in a core content area directly related to your licensure eld.
• Your master’s degree program did not include pedagogy or a pedagogy component. Pedagogy is the art, occupation, or practice of
teaching.
• You held a Minnesota teaching license issued by the Minnesota Department of Education when you began and completed the master’s
degree program.
• You paid for tuition or required fees, books, or instructional materials for your master’s degree program.
If you are a part-year or nonresident, you may be eligible for this credit based on the percentage of your income taxable to Minnesota.
Do I need proof?
Yes. Save transcripts and detailed records of payments (such as student account statements) for tuition and required fees, books, and instruc-
tional materials. We may ask you to show these records if we have questions.
Who is a qualied teacher?
A qualied teacher is any person with a teaching license issued by the Minnesota Board of Teaching. To qualify, you must have a teaching
license when you began and completed the master’s degree program.
What expenses qualify?
Qualifying expenses include all tuition and required fees, books, and instructional materials purchased for your master’s degree program.
You can include expenses for which you receive scholarships or employer reimbursement. However, you must include the scholarships and
employer reimbursement on lines 2 and 3.
Can I qualify for this credit more than once?
You may only claim this credit once for each master’s degree program completed in a core content area.
What is a core content area?
Core content areas include reading, English or language arts, mathematics, science, foreign languages, civics and government, economics,
arts, history, and geography.
Line Instrucons
Round amounts to the nearest whole dollar.
Line 1
Enter the total amount you paid for tuition and required fees, books, and instructional materials for your master’s degree program. Include
amounts you paid in prior years.
Line 2
Enter the amounts you received in scholarships for your master’s degree program. Include amounts you received in prior years.
Line 3
Enter the amounts you received in employer reimbursements for your master’s degree program. Include amounts you received in prior
years.
Line 6
The maximum credit amount is $2,500 for each degree.
Quesons? Need forms?
Forms and information are available on our website at www.revenue.state.mn.us.
If you have questions:
• Visit our website at
www.revenue.state.mn.us
• Send us an email at
individual.incometax@state.mn.us
• Call us at 651-296-3781 or 1-800-652-9094
2019 Schedule M1CMD Instrucons
