It depends. That credit has been updated from the initial legislation for teachers working at least 900 hours during a school year to now be for parents or legal guardians of school age children.
The 2019 Form IL-Schedule ICR Instructions from the Illinois Department of Revenue state on page 1, referring to Form Schedule ICR line 7
You may figure a credit for qualified education expenses, in excess of $250, you paid during 2019
- if you were the parent or legal guardian of a full-time student who was under the age of 21 at the close of the school year,
- you and your student were Illinois residents when you paid the expenses, and
- your student attended kindergarten through twelfth grade at a public or nonpublic school in Illinois during 2019.
You must complete Section B of Schedule ICR, including the K-12 Education Expense Credit Worksheet to claim this credit. Keep any receipts you received from your student’s school with your income tax records. You must send us this information if we request it.
For more details, see Publication 112, Education Expense Credit General Rules and Requirements for Schools.
Publication 132 Education Expense Credit General Rules and Requirements for Parents and Guardians
Keep in mind, that as an educator, each educator will be able to claim the first $250 on the federal return as the educator expense deduction.
Click the links for more details: What is the educator expense tax deduction?
IRS Tax Topic No. 458: Educator Expense Deduction
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