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                    ILLINOIS DEPARTMENT OF REVENUE 

                    DRAFT FORM 

Note: The draft you are looking for begins on the next page. 

Caution: DRAFT NOT FOR FILING 

This is an early release draft of an Illinois Department of Revenue (IDOR) tax form or instructions, which 
IDOR is providing for substitute forms providers. Do not file draft forms and do not rely on draft forms 
and instructions for filing. We incorporate all significant changes to forms posted with this coversheet. 
However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new 
draft of the form to alert users that changes were made to the previously posted draft.  

All forms and instructions have a page on our website at      Tax Forms (illinois.gov) where you may see the 
final versions once they are released. Year-end income tax forms are usually released towards the end 
of January. 

If you wish, you can submit comments and questions to IDOR about draft or final forms and instructions 
at REV.VendorForms@illinois.gov. We will forward this information to the Office of Publications 
Management, where forms and publications are administered. 

IDR-1-DIS (N-08/23)          Printed by authority of State of Illinois, web only  –one copy. 
 



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                                                                                *60512231V*
      Illinois Department of Revenue

      2023 Schedule ICR     Illinois Credits 
      Attach to your Form IL-1040                                                                                     IL Attachment No. 23

Read this information first                                                     You must complete Form IL-1040 through Line 14 and  
Complete this schedule only if you are eligible for the                         Schedule CR, if applicable, before completing this schedule. 
  Illinois Property Tax Credit - See Publication 108.                           The total amount of Illinois Property Tax Credit, K-12  
 K-12 Education Expense Credit - See Publications 112, 119, & 132.              Education Expense Credit, and Volunteer Emergency Worker 
 Volunteer Emergency Worker Credit - See Instructions.                          Credit cannot exceed tax due. 

Step 1: Provide the following information
      TENTATIVE FINAL
                                                                                                            
Your name as shown on your Form IL-1040                                         Your Social Security number

Step 2: Figure your nonrefundable credit
1  Enter the amount of tax from your Form IL-1040, Line 14.                                                       1                                                     .00
2  Enter the amount of credit for tax paid to other states from your Form IL-1040, Line 15.                       2                                                     .00
3  Subtract Line 2 from Line 1.                                                                                   3                                                     .00

Section A - Illinois Property Tax Credit (See instructions for directions on how to obtain your property number)
4   a   Enter the total amount of Illinois Property Tax paid during the 
       tax year for the real estate that includes your principal residence.     4a                         .00 
   b  Enter the county and property number of your principal residence. See instructions.
      4b 
                     County                              Property number
   c  Enter the county and property number of an adjoining lot, if included in Line 4a.
      4c 
                     County                              Property number
   d  Enter the county and property number of another adjoining lot, if included in Line 4a.
      4d 
                     County                              Property number
   e    Enter the portion of your tax bill that is deductible as a business 
       expense on U.S. income tax forms or schedules, even 
      if you did not take the federal deduction.                                4e                         .00
   f   Subtract Line 4e from Line 4a.                                           4f                         .00    
   g    Multiply Line 4f by 5% (.05).                                           4g                         .00    
5  Compare Lines 3 and 4g, and enter the lesser amount here.                                                      5                                                     .00
6  Subtract Line 5 from Line 3.                                                 6                          .00

Section B - K-12 Education Expense Credit
Note: You must complete the K-12 Education Expense Credit Worksheet on the last page 
of this schedule and attach any receipt(s) you received from your student’s school to claim 
an education expense credit.
7   a  Enter the total amount of K-12 education expenses from Line 15
      of the worksheet on Page 3 of this schedule.                              7a                         .00
   b  You may not take a credit for the first $250 paid.                        7b                         250.00
   c  Subtract Line 7b from Line 7a. If the result is negative, enter “zero.”   7c                         .00
   d  Multiply Line 7c by 25% (.25). Compare the result and $750, and 
      enter the lesser amount here.                                             7d                         .00
8  Compare Lines 6 and 7d, and enter the lesser amount here.                                                      8                                                     .00
9  Subtract Line 8 from Line 6.                                                 9                          .00

                                                   Continue on Page 2.  
      IL-1040 Schedule ICR Page 1 of 3 (R-12/23)                                This form is authorized as outlined under the Illinois Income Tax Act.  Disclosure of 
      Printed by authority of the state of Illinois. Electronic only, one copy. this information is required.  Failure to provide information could result in a penalty.



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                                                                                         *60512232V*

Schedule ICR Illinois Credits

Step 2: Figure your nonrefundable credit, continued

Section C - Volunteer Emergency Worker Credit - see instructions.
Note: This credit is only available if you received a Volunteer Emergency Worker Credit Certificate from the Illinois Department of Revenue.
10 a     Enter your Volunteer Emergency Worker Credit Certificate Number.
         10a
   b     Enter your spouse’s Volunteer Emergency Worker Credit Certificate Number.
         10b
           c TENTATIVEEnter $500.00 if you, or your spouse if married filing jointly, were                             FINAL
         awarded the volunteer emergency worker credit. Enter $1,000.00 
         if married filing jointly, and both you and your spouse were awarded 
         the credit.                                                              10c                            .00
11 Compare Lines 9 and 10c, and enter the lesser amount here.                                                        11        .00
12 Subtract Line 11 from Line 9.                                                  12                             .00

Section D - Total Nonrefundable Credit
13 Add Lines 5, 8, and 11. This is your nonrefundable credit amount. Enter this amount on
    Form IL-1040, Line 16.                                                                                         13          .00
          
                                                         Continue on Page 3.  

                                                                                     IL-1040 Schedule ICR Page 2 of 3 (R-12/23)



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                                                                                                                                *60512233V*

K-12 Education Expense Credit Worksheet
       You must complete this worksheet and attach any receipt(s) you received from your student’s school to claim an education expense credit.
14  Complete the following information for each of your qualifying students. If a student attended more than one qualifying school during the calendar year, please list separately. 
    If you need more space, attach a separate piece of paper following this format.                                                                                                             
                       TENTATIVE FINAL
        A                                             B               C                          D                                    E                             F                        G
       Student’s name            Social Security number             Grade              School name                                  School city                 School type              Total tuition,
                                                              (K-12 only)        (IL K-12 schools only or enter                      (IL cities only)          (check only one)         book/lab fees  
                                                                                      “home school,” if applicable)                                             P = Public
                                                                                                                                                                  N = Non-public
                                                                                                                                                                H = Home school

 a                              -                   -                                                                                                                                  
                                                                                                                                                                P       N       H 
 b                              -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
 
 c                              -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
 
 d                              -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
 
 e                              -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
                                                                                                        
  f                             -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
 
  g                             -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
 h                              -                   -                                                                                                                                  
                                                                                                                                                                P       N       H
 
  i                             -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
 
  j                             -                   -                                                                                                                                 
                                                                                                                                                                P       N       H
  15  Add the amounts in Column G for Lines 14a through 14j (and the amounts from Column G of any                                     
    additional pages you attached). This is the total amount of your qualified education expenses for                                       
    this year. Enter this amount here and on Step 2, Line 7a of this schedule.                                                                                    15                               .00 

                       Warning:  Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.

       IL-1040 Schedule ICR Page 3 of 3 (R-12/23)






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