Illinois Department of Revenue

                                                                                        January 2020
Publication 119
Education Expense Credit General Rules and Requirements for 

Home Schools 

The information in this publication      About this publication
is current as of the date of the 
publication. Please visit our website at Publication 119, Education Expense Credit General Rules and Requirements for 
tax.illinois.gov to verify you have the  Home Schools, provides home schools the requirements for qualified education 
most current revision.                   expenses. 

This publication is written in the plain The objectives of Publication 119 are to
English style so the tax information is 
easier to understand. As a result, we     identify who may take an education expense credit for a home schooled child.
do not directly quote Illinois statutes 
                                          identify qualified education expenses for home schooled students.
and the Illinois Administrative Code. 
The contents of this publication are      identify education expenses that do not qualify for home schooled students.
informational only and do not take 
the place of statutes, rules, and court   list required attachments to Form IL-1040, Individual Income Tax Return, for parents 
decisions. For many topics covered       or guardians of home schooled children who are claiming an education expense 
                                         credit.
in this publication, we have provided 
a reference to the applicable section 
or part of the Illinois Administrative 
Code for further clarification or more 
detail. All of the sections and parts 
referenced can be found in Title 86 of 
the Illinois Administrative Code. 

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                                                                  Education Expense Credit 
                                                                  General Rules and Requirements for Home Schools

Contents

General Information

 May I claim an education expense credit for my home schooled child?  .................................2

 What are qualified education expenses for home schooled students?  ...................................3

 What home school education expenses do not qualify for an education 
 expense credit?  ......................................................................................................................3

 How much credit will I be allowed?  .........................................................................................3

 How should I figure a credit for education expenses, and what must I attach to my 
 Form IL-1040 when I claim this credit?  ...................................................................................3
 
Office Locations  .........................................................................................................................4

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

General Information 

May I claim an education expense credit 
for my home schooled child?                                       If you are the parents or legal guardians of a qualified 
                                                                 student and you are filing separate Illinois returns, you may each 
You may figure a credit for qualified education expenses, in     claim an education expense credit.  However, you both may not 
excess of $250, you paid for your home schooled child during     claim a credit for the same expenses, and the total amount of 
the tax year if                                                  credit claimed between both parents or guardians may not 
   you were the parent or legal guardian of a full-time student  exceed $750 for tax years ending on or after December 31, 2017 
  who was under the age of 21 at the close of the school year,   or $500 for tax years ending prior to December 31, 2017, 
                                                                 regardless of the number of qualifying students. 
   you and your student were Illinois residents when you paid  
  the expenses, and
   your student attended a school providing educational           For tax years ending on or after December 31, 2017, 
  instruction in a home that satisfies the requirements          an education expense credit is not allowed if the taxpayer’s 
  of the truancy law in Section 26-1 of the School               adjusted gross income for the taxable year exceeds $500,000 for 
  Code [105 ILCS 5/26-1].                                        returns with a federal filing status of married filing jointly, or 
                                                                 $250,000 for all other returns.

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                                                                                          Education Expense Credit 
                                                                               General Rules and Requirements for Home Schools

What are qualified education expenses                              How much credit will I be allowed?
for home schooled students?                                        You will be allowed 25 percent of your student’s qualified 
                                                                   education expenses after the first $250. Your total credit may 
In general, qualified education expenses are the amounts paid 
                                                                   not exceed $750 for tax years ending on or after December 31, 
in excess of $250 for tuition, book rental, and lab fees for a 
                                                                   2017 or $500 for tax years ending prior to December 31, 2017, 
student who is in the equivalent of kindergarten through twelfth 
                                                                   regardless of the number of qualifying students. 
grade at a home school during the regular school year.
Specifically, qualified education expenses for home schooled 
children include the amount of
                                                                   How should I figure a credit for 
   tuition paid for a student who was in the equivalent of 
   kindergarten through twelfth grade. This includes fees paid for education expenses, and what must I 
   the child to satisfy physical education class requirements at a attach to my Form IL-1040 when I claim 
   private facility such as a health club.                         this credit?
   fees for the purchase of student’s workbooks or teacher’s 
   grade books that are significantly used up during the           For tax year
   activities of the class. These expenses qualify even if they      2017 and after, you must complete Schedule ICR, Illinois   
   were paid to an out-of-state company.                             Credits, including the K-12 Education Expense Credit      
   book rental fees paid for the rental of books that were           Worksheet, Lines 10 and 11, to figure a credit for education  
   required as part of the student’s education program.              expenses.
   curriculum rental fees paid for the rental of educational               Schedule ICR.
   items such as lectures or class lessons on DVD or tape.           2008 - 2016, you must complete Schedule ICR,              
   lab fees paid for the use of supplies, equipment, materials, or   Illinois Credits, including Section B, Lines 12 and 13, to figure  
   instruments that were required as part of a lab course in the     a credit for education expenses.
   student’s education program.
  Lab courses include those courses, for which the student will            Schedule ICR.
  receive credit toward graduation, that provide an environment      2007 and earlier, see the return instructions for the year    
  for organized activity involving observation, experimentation,     you are filing.  
  or practice, i.e., science, music, art, or language.                    Write “home school” as the school name in Column D 
           Any purchased equipment, materials, or instruments      of Schedule ICR.  
  that are significantly used up by the assignments and            You must also attach receipts for education expenses paid for 
  activities of the lab are considered qualified lab fees.         the qualifying student(s) during the calendar year. We will not 
   shipping charges paid to receive a qualified item.              accept a cancelled check as a receipt. 
   sales or use taxes paid when purchasing a qualified item.       The receipts must show 
                                                                     the type and amount of education expenses paid for each 
                                                                    qualifying student during the calendar year,
What home school education expenses 
                                                                     the calendar year during which the education expenses were 
do not qualify for an education expense                             paid,
credit?                                                              the name and address of the business to whom the expenses 
Education expenses that do not qualify for an education             were paid, and
expense credit include the amount of                                 the name of the parent or guardian who paid.
    expenses paid to purchase items that are not significantly            All information on the receipts is confidential 
   used up during the student’s participation in the class         information for use only as supporting documentation of the 
   (e.g., non-consumable textbooks, flash cards, wall maps,        education expense credit claimed and shall not be used for any 
   calculators, etc.).                                             other purpose.
   expenses paid to purchase an item that will remain the   
  personal property of the student, parent, or legal guardian  
  at  the end of the school year (e.g., payments made           
  toward the purchase of a band instrument or athletic          
  equipment).
   mileage or travel expenses paid to travel to school, lab 
   activities, or field trips.
   expenses paid for tutoring or enrichment classes that do 
   not count toward meeting the required curriculum.
   
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                                                                                              Education Expense Credit 
                                                                     General Rules and Requirements for Home 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. 

                            Printed by authority of the State of Illinois, Web only, one copy.
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