Who may take the K-12 Education Expense Credit?

Who may take the K-12 Education Expense Credit on the individual income tax return?

You may take the Education Expense Credit if you:

  • are an Illinois resident,
  • are the parent or legal guardian of a qualifying child, and
  • pay qualifying 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 through 12th grade at a qualifying school.

What are qualifying expenses?

Qualifying education expenses are

  • tuition
  • book fees, and
  • lab fees.

For more information, please refer to Publication 112, Education Expense Credit, Publication 119, Education Expense Credit General Rules and Requirements for Home Schools, and Publication 132, Education Expense Credit General Rules and Requirements for Parents and Guardians.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.