Education Expense Credit
Illinois resident taxpayers who are parents or legal guardians may claim a credit for qualifying K-12 expenses for the education of their student (or students). Only kindergarten through 12th grade qualifies.
You may be allowed 25 percent of your family's qualifying K-12 education expenses in excess of $250. Your total credit shall not exceed $500 in any year, regardless of the number of qualifying students.
Who may take this credit?
- You may take this credit if you
- are an Illinois resident,
- are the parent or legal guardian of a qualifying child, and
- pay
qualifying K-12 education expenses to a qualifying school in which
your child is enrolled.
Who is a qualifying child?
A qualifying child is a student who, during the tax year, must have been
- an Illinois resident,
- under age of 21 at the close of the school year, and
- a full-time student enrolled in kindergarten (at a school that also has a first grade) through 12th grade at a qualifying school.
What are K-12 qualifying expenses?
Qualifying education expenses are
- tuition
- book fees, and
- lab fees.
What is a qualifying school?
A qualifying school is a public or private educational facility in Illinois that meets the requirements of Section 26-1 of the School Code. Qualifying schools include both public and private
- elementary schools,
- middle schools, junior high schools, high schools, and
- home schools that meet the requirements under Section 26-1 of the School Code.
What K-12 education expenses
do not qualify?
Expenses that do not qualify for the education credit include expenses paid
- for students to attend daycares, preschools, colleges, universities, independent tutoring services, and trade schools,
- for students to attend kindergarten programs run by daycare or early childhood learning centers,
- for students who turned 21 years old before completing the school year,
- for before and after school child care,
- for the purchase of supplies, books or equipment that are not significantly used up during the school year,
- for the use of supplies, equipment, materials, or instruments if the program does not result in a credit towards completion of the school’s education program,
- for items that are not required as part of the school’s education program ( e.g., lunch fees, yearbooks, athletic passes, etc.),
- directly to a business ( e.g., renting a musical instrument from a music store),
- for summer school enrichment classes for yourself or your spouse.
For more information,
please see:
Publication
112 - Education Expense Credit - General Rules and
Requirements for Schools
Publication
119 - Education Expense Credit - General Rules and
Requirements for Home Schools
Publication 132 - Education Expense Credit General Rules and Requirements for Parents and Guardians
Schedule
ICR, Illinois Credits
