Is my kid's piano and Dance lesson payments Tax Deductible in Minnesota ?

[ToddL]

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:

1. Is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher;

2. Has passed a teacher competency test;

3. Teaches in an accredited private school;

4. Has a baccalaureate (B.A.) degree or;

5. 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.

[Iknowenough]

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.