K-12 Education Credit Entry

You may be able to receive a tax credit if you paid certain types of education-related expenses in 2005 for your qualifying children in grades kindergarten through 12 (K12). To qualify, you must meet all of the following requirements:

your household income your federal adjusted gross income plus most nontaxable income is less than $37,500,
you are single, head of household, qualifying widow(er) or married filing a joint return. Married persons filing separate returns do not qualify,
the child must be your child, adopted child, stepchild, grandchild or foster child who lived with you in the United States for more than half of the year,
the child was in grades K-12 and attended a public, private or qualified home school, and
you paid expenses to help your child improve or expand his or her knowledge and skills of the core subjects taught in public schools.

You may claim a credit equal to 75 percent of your actual expenses up to the maximum amount for which you have documentation, such as itemized cash register receipts.

Expenses that cannot be used for the credit may be used for the Education. However, you cannot use the same expenses for both.

Be sure to save your original receipts and other documentation with your tax records. The Revenue Department may ask you to show such records if there is a question concerning your education credit or to verify the amount you claimed.

For more information, see Income Tax Fact Sheet 8, K-12 Education Subtraction and Credit.

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