- 2 -
|
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.
Page 2 of 4 PUB-112 (R-01/2020, R-06/22 back page updated)
|