What made tuition at an Illinois school eligible for the education expense credit?

Plain-English summary

Tuition could qualify only if the institution met the statutory school definition. It had to be an Illinois public or nonpublic elementary or secondary school, comply with Title VI, and provide attendance that satisfied the mandatory-attendance law.

The GIL did not decide whether either named institution met those tests. It said the schools should be able to confirm whether attendance there fulfilled the requirement.

What this means for you

Obtain the school's written status before claiming the credit. Tuition alone does not establish that the institution is a qualifying elementary or secondary school.

Common questions

Q: Did the GIL approve tuition at the two institutions?
A: No.

Q: What attendance test applied?
A: Attendance had to satisfy Section 26-1's mandatory-school-attendance requirement.

Citations and references

• 35 ILCS 5/201(m)
• 105 ILCS 5/26-1
• Title VI of the Civil Rights Act of 1964

Subject

Credits – Other

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/income-tax/2013.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/income-tax/2013/it-13-0005.pdf

Original ruling text

IT 13-0005-GIL 04/09/2013 CREDITS – OTHER
General Information Letter: Criteria for determining whether a school qualifies for the
education expense credit explained.
April 9, 2013
Dear:
This is in response to your letter dated February 16, 2013, in which you request a letter ruling. The
nature of your request and the information you have provided require that we respond with a General
Information Letter, which is designed to provide general information, is not a statement of Department
policy and is not binding on the Department. See 86 Ill. Adm. Code 1200.120(b) and (c), which may
be found on the Department's web site at www.tax.illinois.gov.
In your letter you have stated the following:
I request a Private Letter Ruling in regards to the Education Expense Credit.
Does the tuition for the following 2 institutions qualify for the Education Expense Credit?
(1) INSTITUTION1
(2) INSTITUTION2
Response
Under Section 201(m) of the Illinois Income Tax Act (35 ILCS 5/201), a school whose tuition may
qualify for the education expense credit is:
any public or nonpublic elementary or secondary school in Illinois that is in compliance
with Title VI of the Civil Rights Act of 1964 and attendance at which satisfies the
requirements of Section 26-1 of the School Code.
Section 26-1 of the School Code is the mandatory school attendance provision, which means that, in
order for either of the institutions to qualify, a student’s attendance at the institution must be sufficient
to fulfill the requirements that the student attend school. The institutions themselves should be able
to provide that information.
As stated above, this is a general information letter which does not constitute a statement of policy
that applies, interprets or prescribes the tax laws, and it is not binding on the Department. If you are
not under audit and you wish to obtain a binding Private Letter Ruling regarding your factual situation,
please submit all of the information set out in items 1 through 8 of Section 1200.110(b). If you have
any further questions, you may contact me at (217) 782-7055.
Sincerely,

Paul S. Caselton
Deputy General Counsel – Income Tax