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A worldwide technology outage is causing disruption to some State of Illinois online systems.  We are aware of this issue and are diligently working on restoration.

Are there any income tax credits for teachers who purchase classroom supplies?

The K-12 Instructional Materials and Supplies credit is available to eligible educators for qualified expenses paid during the taxable year. 

You are an "eligible educator" if you were a kindergarten through twelfth grade teacher, instructor, counselor, principal, or aide in a qualified school (public school or non-public school located in Illinois) for at least 900 hours during a school year. You can claim a credit up to $250 for qualified expenses you paid in the taxable year for tax years beginning prior to January 1, 2023, and $500 for tax years beginning on or after January 1, 2023. 

"Qualified expenses" include ordinary and necessary expenses paid in connection with books, supplies (including nonathletic supplies for courses of instruction in health or physical education), equipment (including computer equipment, software, and services), and other materials used in the classroom. 

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary. 

Note: Qualified expenses do not include expenses paid for instruction in a home school. If you and your spouse are filing jointly, and both of you were eligible educators, the maximum credit is $500 for tax years beginning prior to January 1, 2023, and $1,000 for tax years beginning on or after January 1, 2023.

See Schedule 1299-C, Schedule 1299-C Instructions, and Schedule 1299-I for more information.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.