From the instructions for IL ICR
Education expenses that qualify for this credit include
tuition (including summer school classes meeting elementary or
secondary graduation requirements).
book fees covering the rental of books that were required as
a part of the school’s education program.
lab fees covering the use of supplies, equipment, materials,
or instruments that were required as part of a lab course in
the school’s education program.
For example, if you rented a musical instrument from the
school (not from a business)
for a class, or
for participation in an extracurricular activity that resulted in a
credit toward completion of the school’s education program,
this rental expense qualifies as an education expense.
Education expenses that do not qualify for this credit include
expenses paid to a daycare, preschool, college, university,
independent tutoring service, or trade school.
expenses paid for the purchase of supplies, books, or equipment
that are not significantly used up during the school year (e.g.,
purchasing musical instruments, costumes for a play).
expenses paid 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.
expenses paid directly to a business (e.g., renting a musical
instrument from a music store).
expenses for after school care, even if paid to the school.
expenses paid for yourself or your spouse.
For more details, see Publication 132, Education Expense Credit
General Rules and Requirements for Parents and Guardians
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