What education expenses do not qualify for the credit on the IL-1040?

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

  • for students to attend daycare, 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; or
  • for yourself or your spouse.

 For more information on the K-12 Education Expense Credit, please see   Publication132, 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.