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Illinois Department of Revenue
2022 Schedule ICR IL-1040 Instructions
General Information
Important: your student attended kindergarten through twelfth grade at a
The Illinois Property Tax Credit is not allowed if the taxpayer’s public or nonpublic school in Illinois during 2022.
adjusted gross income for the taxable year exceeds $500,000 for You must complete Section B of Schedule ICR, including the K-12
returns with a federal filing status of married filing jointly, or $250,000 Education Expense Credit Worksheet to claim this credit.
for all other returns.
The K-12 Education Expense Credit is not allowed if the taxpayer’s Keep any receipts you received from your student’s school
adjusted gross income for the taxable year exceeds $500,000 for with your income tax records. You must send us this information if we
returns with a federal filing status of married filing jointly, or $250,000 request it.
for all other returns. For more details, see Publication 112, Education Expense Credit
General Rules and Requirements for Schools.
What is the purpose of Schedule ICR? If you home school your child(ren), see Publication 119,
Schedule ICR, Illinois Credits, allows you to figure the total amount of Education Expense Credit General Rules and Requirements for
property tax and K-12 education expense credits you may claim on Home Schools.
Form IL-1040, Individual Income Tax Return.
receipts for education expenses.
What must I attach to Form IL-1040? If you are the parents or legal guardians of a qualified student
If you enter an amount on Form IL-1040, Line 16, you must attach and you are filing separate Illinois returns, you may each claim
Schedule ICR and any other required documentation listed in the an education expense credit. However, you both may not claim a
instructions of this schedule to your Form IL-1040. credit for the same expenses, and the total amount of credit claimed
We will review the credits you claim and, if necessary, we between both parents or guardians may not exceed $750.
may ask you to provide additional information to verify your credits.
Qualified education expenses
Am I eligible for a property tax credit? Education expenses that qualify for this credit include
You may figure a credit for the Illinois property taxes you paid in 2022 tuition (including summer school classes meeting elementary or
on your principal residence (not a vacation home or rental property) secondary graduation requirements).
for the time you owned and lived at the property during 2021, if that book fees covering the rental of books that were required as
residence was in Illinois. Nonresidents of Illinois may not take this a part of the school’s education program.
credit. lab fees covering the use of supplies, equipment, materials,
You may not figure a credit for mobile home privilege tax, penalties, or instruments that were required as part of a lab course in
or fees included in your property tax bill, or the portion of the property the school’s education program.
tax that is deductible as a business expense. For example, if you rented a musical instrument from the
If you are married and both you and your spouse qualify for school (not from a business)
a property tax credit on your principal residence, and you are filing for a class, or
separate Illinois returns, you may each claim a property tax credit. for participation in an extracurricular activity that resulted in a
However, the total amount of credit claimed between both spouses credit toward completion of the school’s education program,
may not exceed 5 percent of the qualifying property tax. this rental expense qualifies as an education expense.
Education expenses that do not qualify for this credit include
Illinois property you purchased expenses paid to a daycare, preschool, college, university,
You may figure a credit for Illinois property you purchased independent tutoring service, or trade school.
during 2021 providing you figure only that portion of your taxes that expenses paid for the purchase of supplies, books, or equipment
pertains to the time you owned and lived at the property during 2021. that are not significantly used up during the school year (e.g.,
You may not take a credit for taxes you paid if the seller reimbursed purchasing musical instruments, costumes for a play).
you at the time of closing. You also may not take a credit on your expenses paid for the use of supplies, equipment, materials,
2022 return for property you purchased in 2022. or instruments if the program does not result in a credit
Illinois property you sold towards completion of the school’s education program.
You may figure a credit for Illinois property you sold in 2022 by expenses paid directly to a business (e.g., renting a musical
combining the 2021 property tax paid in 2022, as well as a portion instrument from a music store).
of the 2022 tax paid based on the time you owned and lived at the expenses for after school care, even if paid to the school.
property during 2022. You may not take a credit on your 2022 return expenses paid for yourself or your spouse.
for property sold during 2021. For more details, see Publication 132, Education Expense Credit
For more information, see Publication 108, Illinois Property Tax Credit. General Rules and Requirements for Parents and Guardians.
Am I eligible for a K-12 education expense
credit?
You may figure a credit for qualified education expenses, in excess of
$250, you paid during 2022 if
you were the parent or legal guardian of a full-time student who
was under the age of 21 at the close of the school year,
you and your student were Illinois residents when you paid the
expenses, and
IL-1040 Schedule ICR Instructions Front (R-12/22) Printed by authority of the State of Illinois. electronic only, one copy.
