Education Expense Credit

Illinois resident taxpayers who are parents or legal guardians may claim a credit for qualifying K-12 expenses for the education of their student (or students). Only kindergarten through 12th grade qualifies.

You may be allowed 25 percent of your family's qualifying K-12 education expenses in excess of $250. Your total credit shall not exceed $500 in any year, regardless of the number of qualifying students.

Who may take this credit?

You may take this credit if you
are an Illinois resident,
are the parent or legal guardian of a qualifying child, and
pay qualifying K-12 education expenses to a qualifying school in which your child is enrolled.

Who is a qualifying child?

A qualifying child is a student who, during the tax year, must have been

an Illinois resident,
under age of 21 at the close of the school year, and
a full-time student enrolled in kindergarten (at a school that also has a first grade) through 12th grade at a qualifying school.

What are K-12 qualifying expenses? Qualifying education expenses are

tuition
book fees, and
lab fees.

What is a qualifying school?

A qualifying school is a public or private educational facility in Illinois that meets the requirements of Section 26-1 of the School Code. Qualifying schools include both public and private

elementary schools,
middle schools, junior high schools, high schools, and
home schools that meet the requirements under Section 26-1 of the School Code.

What K-12 education expenses do not qualify?

Expenses that do not qualify for the education credit include expenses paid

for students to attend daycares, preschools, colleges, universities, independent tutoring services, and trade schools,
for students to attend kindergarten programs run by daycare or early childhood learning centers,
for students who turned 21 years old before completing the school year,
for before and after school child care,
for the purchase of supplies, books or equipment that are not significantly used up during the school year,
for the use of supplies, equipment, materials, or instruments if the program does not result in a credit towards completion of the school’s education program,
for items that are not required as part of the school’s education program ( e.g., lunch fees, yearbooks, athletic passes, etc.),
directly to a business ( e.g., renting a musical instrument from a music store),
for summer school enrichment classes for yourself or your spouse.

For more information, please see:

Publication 112 (N-01/03) Education Expense Credit - General Rules and Requirements for Schools
Publication 119 (R-07/07) Education Expense Credit - General Rules and Requirements for Home Schools
Publication 132 (N-07/07) Education Expense Credit General Rules and Requirements for Parents and Guardians
Schedule ED, Credit for K-12 Education Expenses