You may figure a credit for qualified education expenses, in excess of
$250, you paid during the tax year 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
- your student attended kindergarten (at a school that also has a first grade) through twelfth grade at a public or nonpublic school in Illinois during the tax year.
You must complete Section B of Schedule ICR, including the K-12 Education Expense Credit Worksheet to claim this credit.
For more information,
Education Expense Credit - General Rules and
Requirements for Home Schools
Publication 132 -
Education Expense Credit General Rules and Requirements for Parents and Guardians