Education Expense Credit General Rules and Requirements for Schools

              Illinois Department of Revenue
Brian Hamer, Director
Publication 112 August 2005
Education Expense Credit General Rules and Requirements for Schools
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publication. Please visit our web site at
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do not directly quote Illinois statutes or
the Illinois Administrative Code. The
contents of this publication are
informational only and do not take the
place of statutes, rules, or 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 clarification or more detail.
All of the sections and parts
referenced can be found in Title 86 of
the Code.
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About this publication
Publication 112, Education Expense Credit General Rules and Requirements for
Schools, provides all Illinois public and nonpublic schools the requirements for
written receipts for qualified education expenses. The objectives of Publication 112
are to
identify qualified education expenses.
identify Illinois schools.
list requirements for written receipts.
provide a sample of a written receipt.
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