To qualify for the Illinois K-12 Educational Expense Credit in the Illinois state income tax return, you must answer Yes to four questions on the page Education Credit.
Answer No to one or more of the questions and your Illinois state tax return will not receive a credit of the K-12 Educational Expense Credit.
You may take the Educational 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. A qualifying school is a public or private educational facility (elementary, middle, junior high, and high schools), or home school, in Illinois that meets the requirements of Section 26-1 of the School Code.
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.
Qualifying education expenses include tuition, book fees, and lab fees.
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