il-1040-schedule-icr.pdf
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- Solicitation number
- 27-492DOR-ACCOU-B-52155
- Issued by
- St. Clair County, Illinois
About this file
This file is the Illinois Department of Revenue's IL-1040 Schedule ICR form, which is a tax credit schedule used in conjunction with the individual income tax return. The schedule allows Illinois taxpayers to claim three types of nonrefundable credits: the Illinois Property Tax Credit, the K-12 Education Expense Credit, and the Volunteer Emergency Worker Credit. Taxpayers must complete Form IL-1040 through Line 14 and Schedule CR before completing this schedule. The form guides filers through calculating their eligible credits by first determining their tax liability, then calculating each credit type separately, and finally combining all three credits to determine the total nonrefundable credit amount that can be applied against their Illinois income tax obligation. The K-12 Education Expense Credit portion requires taxpayers to complete a detailed worksheet listing each qualifying student, their school information, and education expenses, with a maximum credit of $750 per return after subtracting the first $250 in expenses.
The form imposes specific limitations on credit claims, including a $250 threshold for education expenses and a 25% calculation rate for the K-12 credit capped at $750. The Illinois Property Tax Credit is calculated as 5% of qualifying property tax paid, while the Volunteer Emergency Worker Credit is worth either $500 or $1,000 depending on eligibility. The total amount of all three credits cannot exceed the taxpayer's tax due. This schedule is directly related to the Illinois Department of Revenue's FY27-32 IL-1040 Data Entry Services procurement, which seeks to establish a five-year service contract for data entry of individual tax returns and is restricted to Small Business Set Aside Program vendors. The form serves as a critical component of Illinois's individual income tax processing system and establishes the eligibility criteria and calculation methodologies that data entry vendors must understand to accurately process taxpayer returns.
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IL-1040 Schedule ICR Page 1 of 3 (R-12/25) Printed by authority of the state of Illinois. Electronic only, one copy.
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.
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 Publication 112.
Volunteer Emergency Worker Credit - See Instructions.
Illinois Department of Revenue
2025 Schedule ICR Illinois Credits Attach to your Form IL-1040. Check if attaching to Amended Form IL-1040-X. IL Attachment No. 23
Step 1: Provide the following information
Your name as shown on your Form IL‑1040 Your Social Security number
Step 2: Figure your nonrefundable credit
| 1 | Enter the amount of tax from your Form IL-1040, Line 14. | 1 | .00 |
| 2 | Enter the amount of credit for tax paid to other states from your Form IL-1040, Line 15. 2 | .00 | |
| 3 | Subtract Line 2 from Line 1. | 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 | .00 |
b Enter the county and property number of your principal residence. See instructions.
| 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 | ||
| 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 | .00 |
| 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 of the worksheet on Page 3 of this schedule. 7a .00
| 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.
*60512251W*
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.
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. |
10b c 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 |
Schedule ICR Illinois Credits Step 2: Figure your nonrefundable credit, continued
*60512252W*
IL-1040 Schedule ICR Page 2 of 3 (R-12/25)
Continue on Page 3.
IL-1040 Schedule ICR Page 3 of 3 (R-12/25)
*60512253W* 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 Social Security number Grade | School name School city | School type | Total tuition, |
| (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 | - - | |
| P | N | H |
| b | - - | |
| P | N | H |
| c | - - | |
| P | N | H |
| d | - - | |
| P | N | H |
| e | - - | |
| P | N | H |
| f | - - | |
| P | N | H |
| g | - - | |
| P | N | H |
| h | - - | |
| P | N | H |
| i | - - | |
| P | N | H |
| j | - - | |
| 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. 15 .00
Warning: Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.
| Check if attaching to Amended Form IL1040X: Off |
| Help: Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes. |
| Your name: |
| Your SSN3: |
| Your SSN2: |
| Your SSN4: |
| Tax amount: |
| Credit amount: |
| Subtract L2 - L1: |
| Illinois Property Tax amt: |
| County - 1: |
| Property number - 1: |
| County - 2: |
| Property number - 2: |
| County - 3: |
| Property number - 3: |
| Deductible: |
| Subtract L4e - L4a: |
| Multiply L4f: |
| Compare L3 - L4g: |
| Subtract L5 - L3: |
| K-12 education: |
| Subtract L7b - L7a: |
| Multiply L7c: |
| Compare L6 - L7d: |
| Subtract Line 8 from Line 6: |
| Your volunteer emergency worker credit certificate number: |
| Your spouse's volunteer emergency worker credit certificate number: |
| Compare volunteer emergency worker credit: |
| Compare Lines 9 and 10c: |
| Subtract Line 11 from Line 9: |
| Add Lines 5, 8, and 11: |
| Student's name - 1: |
| SSN3 - 1: |
| SSN2 - 1: |
| SSN4 - 1: |
| Grade - 1: |
| School name - 1: |
| School city - 1: |
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| Total tuition - 1: |
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| Tuition total: |
| Print: |
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