From Minnesota Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit, page 4:
My child is taking dance classes from a qualified instructor. Do the fees qualify?
Yes, fees paid for performing arts instruction qualify. The cost of costumes, shoes, props, and travel are not qualifying expenses.
Qualified instructor (page 2)
To be a qualified instructor, the person must meet one of the following requirements:
• Be a Minnesota licensed teacher
• Be directly supervised by a Minnesota licensed teacher
• Have passed a teacher competency test
• Teach in an accredited private school
• Have at least a baccalaureate degree (the subject they teach need not have any relation to their academic training)
• Be a member of the Minnesota Music Teachers Association
A qualified instructor cannot be the child’s sibling, parent or grandparent.
