Illinois education expense credit receipt checklist
Tax year 2025 · from Illinois Department of Revenue's published rules, checked Oct 12, 2026. General information.
Every receipt shows
- Attach the receipts to the Illinois return (with Schedule ICR); a cancelled check is not accepted as a receipt
- Each receipt shows the type and amount of the education expense paid for each qualifying student
- The calendar year in which it was paid
- The name and address of the business that was paid
- The name of the parent or guardian who paid
- Not qualified: non-consumable items (textbooks bought to keep, flash cards, wall maps, calculators), items the family keeps after the year, mileage or travel, tutoring or enrichment that does not count toward the required curriculum, expenses paid with a scholarship
It's for an allowed expense
- Tuition (equivalent of K-12, incl. PE class fees at a private facility such as a health club)
- Workbooks or teacher's grade books significantly used up during the class
- Book rental fees
- Curriculum rental fees (e.g. lectures or class lessons on DVD)
- Lab fees (supplies, equipment, materials significantly used up in a lab course)
- Shipping for a qualified item
- Sales or use tax on a qualified item
Receipt log
| Date | Vendor | Amount | Category | Child | Sent | OK |
|---|---|---|---|---|---|---|
Dates
- Claim on the 2025 Illinois return: With the 2025 Form IL-1040, due April 15, 2026 (extended filing due date October 15, 2026). Only expenses paid during calendar year 2025 count.
Sources: Illinois Department of Revenue Publication 112: Education Expense Credit General Rules and Requirements for Schools, Home Schools, Parents, and Guardians (R-04/24) · Illinois Department of Revenue: 2025 IL-1040 Schedule ICR Instructions · Illinois Department of Revenue Informational Bulletin FY 2026-15: What's New for Illinois Income Taxes. Rules change every year; check before you spend.