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Education Expense Credit General Rules and
Requirements for Parents and Guardians
What education expenses do not
qualify? 2008 and 2009, you must complete Schedule ICR, Illinois
Credits, to figure a credit for education expenses.
Education expenses that do not qualify for an education
expense credit include expenses paid
Schedule ICR and the “Receipt for Qualified K-12
to a daycare, preschool, college, university, independent Education Expenses” that you received from the school to
tutoring service, or trade school. your Form IL-1040. If you did not obtain a receipt from the
for the purchase of supplies, books or equipment that school, you must also complete Section B, Lines 12
are not significantly used up during the school year (e.g., and 13 of Schedule ICR to figure your qualified education
purchasing musical instruments, costumes for a play). expenses.
for the use of supplies, equipment, materials, or 2007 and earlier, see the Instructions for the year you are
instruments if the program does not result in a credit filing.
toward completion of the school’s education program.
The receipt you received from the school must contain
directly to a business (e.g., renting a musical instrument the following information:
from a music store).
the calendar year during which you paid the education
for tutoring or enrichment classes that do not count expenses,
toward meeting your required curriculum.
the name of the school,
for after school care, even if paid to the school.
the name and address of the parent or guardian who paid,
for yourself or your spouse.
the name of each qualifying student,
with a scholarship.
the grade in which each student was enrolled during the
calendar year, and
How much credit will I be allowed? the total education expenses paid for each student for
tuition, book fees, and lab fees during the calendar year.
You will be allowed 25 percent of your student’s qualified
education expenses after the first $250. Your total credit may If the receipt does not contain all the information required, you
not exceed $750 for tax years ending on or after December 31, should contact the school for a proper receipt. In addition, if the
2017 or $500 for tax years ending prior to December 31, 2017, receipt you received from the school does not contain the Social
regardless of the number of qualifying students. Security number of the parent or guardian, or the Social Security
number for each qualifying student, you should provide the
information on the receipt yourself.
All information on the receipt is confidential information
How should I figure a credit for for use only as supporting documentation of the education
education expenses, and what must I expense credit claimed and shall not be used for any other
purpose.
attach to my Form IL-1040 when I claim
this credit?
For tax year
2017 and after, you must complete Schedule ICR,
Illinois Credits, including the K-12 Education Expense
Credit Worksheet, Lines 10 and 11, to figure a
credit for education expenses.
Schedule ICR.
2010 - 2016, you must complete Schedule ICR,
Illinois Credits, including Section B, Lines 12 and 13, to
figure a credit for education expenses.
Schedule ICR and any “Receipt for Qualified K-12
Education Expenses” that you received from the school to
your Form IL-1040.
PUB-132 (R-01/2020, R-06/22 back page updated) Page 3 of 4
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