What education expenses do not qualify for the K-12 Education Expense Credit on the IL-1040?

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Expenses that do not qualify for the K-12 Education Expense Credit include expenses paid

• for students to attend daycare, 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 (athletic equipment, costumes, etc.) that are not fully consumed or used 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; or
• for yourself or your spouse.

 For more information, please see   Publication132, Education Expense Credit General Rules and Requirements for Parents and Guardians.

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