Publication 112 - Education Expense Credit General Rules And Requirements For Schools - Illinois Department Of Revenue


Income Exempt from Tax
Education Expense Credit
Illinois Department of Revenue
General Rules and Requirements
Publication 112
for Schools
involving observation, experimentation,
To provide all Illinois public and
January 31 of the following calendar
or practice, i.e. , science, music, art, or
nonpublic schools the requirements
for written receipts for qualified
When a school provides a written
Note: Only musical instruments rented
education expenses
receipt, the written receipt must be in
from the school (not from a business)
the format prescribed by the Illinois
qualify as an education expense.
Department of Revenue. An example
Any purchased equipment, materials, or
of the receipt is shown on the last
To identify qualified education
instruments that are substantially
page of this publication.
consumed by the assignments and
The written receipt must include
To identify Illinois schools
activities of the lab are considered
qualified lab fees.
the calendar year during which the
To list requirements for written
education expenses were paid,
Any amount paid for the purchase of an
item that will remain the personal
the name and address of the school,
What are qualified education
property of the student, parent, or legal
the name and address of the parent
guardian at the end of the school year,
or guardian who paid,
is not considered a qualified education
In general, qualified education
the name and Social Security number
expense ( e.g. , payments made toward
expenses are the amounts paid in
(SSN) of the student,
the purchase of a band instrument or
excess of $250 for tuition, book fees,
the grade level of the student,
athletic equipment).
and lab fees at the school where the
the total* amount of education
student is enrolled during the regular
What schools qualify as Illinois
expenses paid to the school for each
school year.
qualifying student’s tuition, book fees,
Specifically, qualified education
and lab fees during the calendar year.
For the purpose of the education
expenses include the amount of
expense credit, any public or nonpublic
The person who paid the education
tuition paid for a student who was
elementary or secondary school in
expenses will use the total of the
enrolled in kindergarten through
Illinois that satisfies the requirement of
expenses minus $250 to calculate the
twelfth grade.
Section 26-1 of the School Code and, if
allowable credit.
Note: This does not include
required, is in compliance with Title VI
Note: All information on the receipt is
summer school enrichment classes.
of the Civil Rights Act of 1964 qualifies
confidential information for use only as
as an Illinois school.
book fees paid for the rental of
supporting documentation of the
books that were required as part of
Private schools providing educational
Education Expense Credit claimed and
the student’s participation in the
instruction in the home that satisfies the
shall not be used for any other purpose.
school’s education program.
requirements of Section 26-1 of the
School Code also qualify as Illinois
Note: This does not include books
purchased by the student.
lab fees paid for the use of
Are Illinois schools required to
supplies, equipment, materials, or
provide a written receipt for
instruments that were required as
education expenses?
part of the student’s participation in
Illinois schools are encouraged to
a lab course in the school’s
provide a written receipt for education
education program.
expenses paid at the school for the
Lab courses include those courses,
qualifying student(s) during the
for which the student will receive
calendar year. The school should
credit toward graduation, that provide
provide this receipt on or before
an environment for organized activity
Call us at 1 800 732-8866 or 217 782-3336.
For information
Call our TDD (telecommunications device for the deaf) at 1 800 544-5304.
or forms
Write us at Illinois Department of Revenue, P.O. Box 19044, Springfield, IL 62794-9044.
Visit our web site at
Call our 24-hour Forms Order Line at 1 800 356-6302.
PUB-112 (R-12/04)
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