TT won't let me claim MN k-12 education subtraction. I don't believe there is any income limit and all it requires is a child in K-12 school and educational expenses.

What is the subtraction and who qualifies?
If you purchased educational material or services for your child’s K–12 education, you may be able to subtract your qualifying expenses, up
to the maximum amounts, from your taxable income when you file your Minnesota income tax return.
Unlike the education credit, there is no income limit to qualify for the K–12 Education Subtraction, and you may qualify regardless of your
filing status. However, the school your child attended must be located in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin.