Illinois Department of Revenue
Brian Hamer, Director
Publication 112 January 2009
Education Expense Credit General Rules and Requirements for Schools
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
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 clarifi cation or more
detail. All of the sections and parts
referenced can be found in Title 86 of
the Code.
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confi dentiality under most tax laws.
You have the right to respond, within specifi ed time periods, to department notices by asking questions, paying the amount
due, or providing proof to refute the department’s fi ndings.
You have the right to appeal department decisions, in many instances, within specifi ed time periods, by asking for department
review or by taking the issue to court.
If you have overpaid your taxes, you have the right, within specifi ed time periods, to a credit (or, in some cases, a refund) of
that overpayment.
For more information about these rights and other department procedures, you may write us at the following address:
Problems Resolution Offi ce
Illinois Department of Revenue
PO Box 19014
Springfi eld, IL 62794-9014
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 qualifi ed education expenses. The objectives of Publication 112 are to
identify qualifi ed education expenses.
identify Illinois schools.
list requirements for written receipts.
provide a sample of a written receipt.
Get forms and other information faster and easier at tax.illinois.gov
