Piano lessons ("Music" lessons) given by a "qualified instructor" are eligible for either a tax credit or tax deduction on your MN tax return (no credit or deduction for dance lessons).
A qualified instructor is a person who is not the child’s sibling, parent, or grandparent, and meets one of the following requirements:
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Is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher;
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Has passed a teacher competency test;
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Teaches in an accredited private school;
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Has a baccalaureate (B.A.) degree or;
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Is a member of the Minnesota Music Teachers Association .
If a tax credit, include on line 8 of Schedule M1ED. If a tax deduction, include on line 19 of Schedule M1M.
