My elementary-school children take piano lessons from a private teacher, who also teaches music at a different school. Is the cost of these lessons allowed as part of the 'education expenses' deduction on line 7 of Minnesota form M1?

I was looking for an answer to this as well, and think I found it courtesy of the HR Block software ...

Piano lessons for your elementary-school age kids should be deductible as part of Minnesota's "education expenses" deduction as long as they are given by a qualified instructor .. your instructor should be able to confirm.

There is also a limit if your income is too high ...

With luck someone more knowledgeable then myself can confirm :-)