Illinois Illinois Tax Credits

Illinois Tax Credits
2023 Schedule ICR - Illinois Credits
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*60512231W*

Illinois Department of Revenue

2023 Schedule ICR
Attach to your Form IL-1040 		

		

Illinois Credits 	

Read this information first

Complete this schedule only if you are eligible for the
Illinois Property Tax Credit - See Publication 108. 	
K-12 Education Expense Credit - See Publications 112, 119, & 132.
Volunteer Emergency Worker Credit - See Instructions.

	

	

	 You must complete Form IL-1040 through Line 14 and 		
Schedule CR, if applicable, before completing this schedule.

	
	

	 The total amount of Illinois Property Tax Credit, K-12 		
Education Expense Credit, and Volunteer Emergency Worker 	
Credit cannot exceed tax due.

Step 1: Provide the following information
	
Your name as shown on your Form IL‑1040	

IL Attachment No. 23

–

Your Social Security number

–

	

Step 2: Figure your nonrefundable credit
1		 Enter the amount of tax from your Form IL-1040, Line 14.	
2		 Enter the amount of credit for tax paid to other states from your Form IL-1040, Line 15. 	
3		 Subtract Line 2 from Line 1. 	

1	 	.00
2	 	.00
3	 	.00

Section A - Illinois Property Tax Credit (See instructions for directions on how to obtain your property number)
4		 a	 	Enter the total amount of Illinois Property Tax paid during the

				tax year for the real estate that includes your principal residence.	
4a		
		b	 Enter the county and property number of your principal residence. See instructions.

.00	 	

		
			 4b
	 					
	 County	
Property number
		c	 Enter the county and property number of an adjoining lot, if included in Line 4a.
		
			 4c
	 						 County	
Property number
	 	 d	 Enter the county and property number of another adjoining lot, if included in Line 4a.
		
			 4d
	 						 County	
Property number
		e	 	Enter the portion of your tax bill that is deductible as a business
				expense on U.S. income tax forms or schedules, even
.00
			
if you did not take the federal deduction.		
4e		
.00	 	 	
		f		Subtract Line 4e from Line 4a.	
	
4f		
.00		 		
		g	 	Multiply Line 4f by 5% (.05).		
4g		
5		 Compare Lines 3 and 4g, and enter the lesser amount here. 			
5	 	.00
6		 Subtract Line 5 from Line 3. 		
6	 	.00

Section B - K-12 Education Expense Credit
Note: You must complete the K-12 Education Expense Credit Worksheet on the last page
of this schedule and attach any receipt(s) you received from your student’s school to claim						
an education expense credit.
7		 a	 Enter the total amount of K-12 education expenses from Line 15
.00
			
of the worksheet on Page 3 of this schedule.	
7a		
		b	 You may not take a credit for the first $250 paid.	
7b	 	
250.00
		 c	 Subtract Line 7b from Line 7a. If the result is negative, enter “zero.”	
7c	 	.00
		d	 Multiply Line 7c by 25% (.25). Compare the result and $750, and
			
enter the lesser amount here. 		
7d	 	.00
8		 Compare Lines 6 and 7d, and enter the lesser amount here. 			
8	 	.00
9		 Subtract Line 8 from Line 6. 		
9	 	.00

Continue on Page 2.
IL-1040 Schedule ICR Page 1 of 3 (R-12/23)
Printed by authority of the state of Illinois. Electronic only, one copy.

This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of
this information is required. Failure to provide information could result in a penalty.

*60512232W*

Schedule ICR Illinois Credits
Step 2: Figure your nonrefundable credit, continued
Section C - Volunteer Emergency Worker Credit - see instructions.

Note: This credit is only available if you received a Volunteer Emergency Worker Credit Certificate from the Illinois Department of Revenue.

10	 a	 Enter your Volunteer Emergency Worker Credit Certificate Number.
	 10a
		b	 Enter your spouse’s Volunteer Emergency Worker Credit Certificate Number.
			

c

10b

Enter $500.00 if you, or your spouse if married filing jointly, were
	 	 	 awarded the volunteer emergency worker credit. Enter $1,000.00
	 	 	 if married filing jointly, and both you and your spouse were awarded
			 the credit.
		
10c		
.00
11	 Compare Lines 9 and 10c, and enter the lesser amount here. 				11	 	.00
12	 Subtract Line 11 from Line 9. 		
12	 	.00

Section D - Total Nonrefundable Credit
13	 Add Lines 5, 8, and 11. This is your nonrefundable credit amount. Enter this amount on
		 Form IL-1040, Line 16. 			

		
13	 	.00

				

Continue on Page 3.

IL-1040 Schedule ICR Page 2 of 3 (R-12/23)

*60512233W*

K-12 Education Expense Credit Worksheet

You must complete this worksheet and attach any receipt(s) you received from your student’s school to claim an education expense credit.

14	 Complete the following information for each of your qualifying students. If a student attended more than one qualifying school during the calendar year, please list separately.

		 If you need more space, attach a separate piece of paper following this format. 												
													
	
A	
B	
C
	
D	
E			
	
F		
G
	
Student’s name 	
School name 	
	
School city		 School type 		Total tuition,
	 Social Security number 	 Grade		
		
(K-12 only)
(IL K-12 schools only or enter
		 (IL cities only)	
	(check only one)
book/lab fees 	
		
		
	
“home school,” if applicable)					
P = Public
										

N = Non-public

										

H = Home school

	a	

		
	
	
		
										

	

	b	

		
	
	
		
										

	

	
	c	

		
	
	
		
										
	
	 d	
		
	
	
		
										

	

	
	e	

		
	
	
		
										

	

											
	f	
		
	
	

		
										

	

	
	 g	

		
	
	
		
		 								

	

	h	

		
	
	
		
										

	

	
	i	

		
	
	
		
										

	

	
	j	

P	

N	

H	

P	

N	

H

P	

N	

H

P	

N	

H

P	

N	

H

P	

N	

H

P	

N	

H

P	

N	

H

P	

N	

H

P	

N	

H

		
		

	

		
	
	
		
	
										
	15	 Add the amounts in Column G for Lines 14a through 14j (and the amounts from Column G of any 				
	 	 additional pages you attached). This is the total amount of your qualified education expenses for 				
		this year. Enter this amount here and on Step 2, Line 7a of this schedule.						

		
		
		
		
		
		
		

Warning: Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.

IL-1040 Schedule ICR Page 3 of 3 (R-12/23)

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