According to the Minnesota dept of revenue, the expenses will qualify if they were not related to an after school activity. If your student was taking a drama class as part of his/her daily curriculum, then it is deductible. Please view the Minnesota website below for more information about qualifying expenses.
https://www.revenue.state.mn.us/individuals/individ_income/Pages/Qualifying_Expenses_for_the_K-12_Ed...
