Illinois State credit for teachers

[John M2]

I took a couple of years off and started teaching full time again in August 2019. I didn't reach the full 900 hours as stated to get the credit for Illinois state income tax in 2019, but I am working on an annual rate of more than that. Can I take the credit in 2019 since my annualized hours are more than 900.

Thanks 

[KathrynG3]

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

@John M2

[John M2]

Thanks for the answer. But I guess my specific question is in 2019 I just started back up teaching. I only worked, say 500 hours, but my annualized number of hours is in excess of 900. Can I take the deduction in 2019 even though the number of hours in the calendar year 2019 was less than 900, but the annualized number of hours for a full school year is in excess of 900.

Thanks 

[JohnW222]

Both the Internal Revenue Code and Illinois statutes refer to the 900-hour requirement as being in a "school year" and not a "calendar year," which is how almost everyone files their tax return. 

Neither source defines "school year" in this context, but everyone knows that, for K-12 education, it's a period of roughly August through May, depending on the area of the country.

By the normal definition, then, you should be safe to make a claim if you worked at least 900 hours in that August - May timeframe -- one "school year."