Education Expense Credit General Rules and Requirements for Parents and Guardians

              Illinois Department of Revenue
Brian Hamer, Director
Publication 132 January 2011
Education Expense Credit General Rules and Requirements
for Parents and Guardians
The information in this publication
is current as of the date of the
publication. Please visit our web site at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information is
easier to understand. As a result, we
do not directly quote Illinois statutes
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take
the place of statutes, rules, and court
decisions. For many topics covered
in this publication, we have provided
a reference to the applicable section
or part of the Illinois Administrative
Code for further clarifi cation or more
detail. All of the sections and parts
referenced can be found in Title 86 of
the Code.
About this publication
Publication 132, Education Expense Credit General Rules and Requirements for
Parents and Guardians, provides parents and guardians the requirements for qualifi ed
education expenses. The objectives of Publication 132 are to
identify who is eligible to take an education expense credit.
identify qualifi ed schools.
identify qualifi ed education expenses.
identify education expenses that do not qualify.
list required attachments to Form IL-1040, Individual Income Tax Return, for parents
or guardians who are claiming an education expense credit.
This publication does not apply to home schooled students. For information
about the education expense credit for home schooled students, see Publication 119,
Education Expense Credit General Rules and Requirements for Home Schools.
Get forms and other information faster and easier at tax.illinois.gov
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Illinois Department of Revenue
PO Box 19014
Springfi eld, IL 62794-9014