No, independent tutoring services don't qualify as an education expense for the IL Education Expense Credit.
Per IL
Education Expense Credit:
What is a qualifying school?
A qualifying school is a public or private educational facility in Illinois that meets the
requirements of Section 26-1 of the School Code.
Qualifying schools include both public
and private
- elementary schools,
- middle schools, junior high schools, high schools, and
- home schools that meet the requirements under Section 26-1 of the School Code.
What K-12 education expenses do not qualify?
Expenses that do not qualify for the education credit include expenses paid
- for students to attend daycares, preschools, colleges, universities, independent tutoring
services, and trade schools,
- for students to attend kindergarten programs run by daycare or early childhood learning
centers,
- for students who turned 21 years old before completing the school year,
- for before and after school child care,
- for the purchase of supplies,
- books or equipment that are not significantly used up
during the school year,
- for the use of supplies, equipment, materials, or instruments if the program does not
result in a credit towards completion of the school’s education program,
- for items that are not required as part of the school’s education program ( e.g., lunch
fees, yearbooks, athletic passes, etc.),
- directly to a business ( e.g., renting a musical instrument from a music store),
- for summer school enrichment classes for yourself or your spouse.
