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Illinois Department of Revenue

                                                                                        January 2020
Publication 112

Education Expense Credit General Rules and Requirements for Schools 

The information in this publication      About this publication
is current as of the date of the 
publication. Please visit our website at Publication 112, Education Expense Credit General Rules and Requirements for 
tax.illinois.gov to verify you have the  Schools, provides all Illinois public and nonpublic schools the requirements for written 
most current revision.                   receipts for qualified education expenses. 

This publication is written in the plain The objectives of Publication 112 are to
English style so the tax information is 
easier to understand. As a result, we     identify qualified education expenses.
do not directly quote Illinois statutes 
and the Illinois Administrative Code.     identify Illinois schools.
The contents of this publication are 
                                          list requirements for written receipts.
informational only and do not take 
the place of statutes, rules, or court 
                                          provide a sample of a written receipt. 
decisions. For many topics covered 
in this publication, we have provided    Related publications
a reference to the applicable section 
or part of the Illinois Administrative   •  Publication 119, Education Expense Credit General Rules and Requirements for 
Code for further clarification or more   Home Schools
detail. All of the sections and parts 
                                         •  Publication 132, Education Expense Credit General Rules and Requirements for 
referenced can be found in Title 86 of 
                                         Parents and Guardians
the Illinois Administrative Code. 

Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confidentiality under most tax laws.
You have the right to respond, within specified time periods, to Department notices by asking questions, paying the amount 
due, or providing proof to refute the Department’s findings.
You have the right to appeal Department decisions, in many instances, within specified time periods, by asking for 
Department review, by filing a petition with the Illinois Independent Tax Tribunal, or by filing a complaint in circuit court.
If you have overpaid your taxes, you have the right, within specified time periods, to a credit (or, in some cases, a refund) of 
that overpayment.
For more information about these rights and other Department procedures, you may write us at the following address:
Problems Resolution Division
Illinois Department of Revenue
PO Box 19014
Springfield, IL  62794-9014

Get forms and other information faster and easier at tax.illinois.gov



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                                                                                               Education Expense Credit 
Contents                                                                             General Rules and Requirements for Schools
General Information
      What are qualified education expenses? ................................................................................2
      What schools qualify as Illinois schools? ................................................................................2
      Are Illinois schools required to provide a written receipt for education expenses? .................2

Sample Written Receipt for Schools ........................................................................                3

Office Locations ........................................................................................................  4

For Information or Forms .........................................................................................         4

General Information 

What are qualified education expenses?                             What schools qualify as Illinois schools?
In general, qualified education expenses are the amounts paid      For the purpose of the education expense credit, public or 
in excess of $250 for tuition, book fees, and lab fees at the      nonpublic elementary or secondary schools in Illinois that 
school where the student is enrolled during the regular school     satisfy the requirements of the truancy law in Section 26-1 of 
year.                                                              the School Code and, if required, are in compliance with Title VI 
Specifically, qualified education expenses include the amount of   of the Civil Rights Act of 1964 qualify as Illinois schools.
  tuition paid for a student who was enrolled in kindergarten      Private schools providing educational instruction in the home 
  through twelfth grade.                                           that satisfy the requirements of the truancy law in Section 
                                                                   26-1 of the School Code also qualify as Illinois schools.  See 
              This does not include summer school enrichment       Publication 119, Education Expense Credit General Rules and 
  classes.                                                         Requirements for Home Schools, for more information.
  book fees paid for the rental of books that were required as 
  part of the student’s participation in the school’s education 
  program.                                                         Are Illinois schools required to 
              This does not include books purchased by the         provide a written receipt for education 
  student.
  lab fees paid for the use of supplies, equipment, materials,     expenses?
                                                                   Illinois schools are encouraged to provide a written receipt 
  or instruments that were required as part of the student’s  
                                                                   for education expenses paid at the school for the qualifying 
  participation in a lab course in the school’s education 
                                                                   student(s) during the calendar year. The school should provide 
  program.
                                                                   this receipt on or before January 31 of the following calendar 
Lab courses include those courses, for which the student will      year.
receive credit toward graduation, that provide an environment 
for organized activity involving observation, experimentation, or  When a school provides a written receipt, the written receipt 
practice, (i.e., science, music, art, or language).                must be in the format prescribed by the Illinois Department of 
                                                                   Revenue. An example of the receipt is shown on Page 3.
       Only musical instruments rented from the school (not 
from a business) qualify as an education expense.                  The written receipt must include the
Any purchased equipment, materials, or instruments that are         calendar year during which the education expenses were 
substantially consumed (i.e., it essentially has no remaining       paid,
value) by the assignments and activities of the lab are             name and address of the school,
considered qualified lab fees.                                      name and address of the parent or guardian who paid,
Any amount paid for the purchase of an item that will remain the    name and Social Security number (SSN) of the student,
personal property of the student, parent, or legal guardian at the 
                                                                    grade level of the student,
end of the school year, is not considered a qualified education 
expense (e.g., payments made toward the purchase of a band          total *amount of education expenses paid to the school for 
instrument or athletic equipment).                                  each qualifying student’s tuition, book fees, and lab fees 
                                                                    during the calendar year.
Any expense paid with a scholarship is not considered a 
qualified education expense.                                         *The person who paid the education expenses will use the 
                                                                    total of the expenses minus $250 to calculate the allowable 
                                                                    credit.
                                                                            All information on the receipt is confidential 
                                                                   information for use only as supporting documentation of the 
                                                                   education expense credit claimed and shall not be used for any 
                                                                   other purpose.

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                                               Education Expense Credit 
Sample Written Receipt for Schools             General Rules and Requirements for Schools

PUB-112 (R-01/2020, R-06/22 back page updated)                          Page  3 of 4



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                                                                                            Education Expense Credit 
                                                                                            General Rules and Requirements for Schools

Office Locations

                                     Suburban North Regional Building
                                     9511 Harrison Street FA 203
                                     Des Plaines, Illinois 60016-1563

200 South Wyman Street
Rockford, Illinois 61101-1237                                                               555 West Monroe Street
                                                                                            Suite 1100
                                                                                            Chicago, Illinois 60661

                                                                                            Willard Ice Building
                                                                                            101 West Jefferson
                                                                                            Springfield, Illinois 62702-5145

15 Executive Drive
Business Center One, Suite 2
Fairview Heights, Illinois 62208-1331

                    2309 W. Main, Suite 114
                    Marion, Illinois 62959-1196

Contact Information Visit our website at tax.illinois.gov. For specific phone number and email contacts see our 
                         Contact Us page. 
                    Call us at 1 800 732-8866 or 217 782-3336.
                    Call our TDD (telecommunications device for the deaf) at 1 800 544-5304.
                    Write us at Illinois Department of Revenue, PO Box 19001, Springfield, IL  62794-9001.
                    Call our 24-hour Forms Order Line at 1 800 356-6302. 

Page  4 of 4             Printed by authority of the State of Illinois, Web only, one copy. PUB-112 (R-01/2020, R-06/22 back page updated)






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