Schedule 1299-I: Income Tax Credits Information and Worksheets (2025)
Illinois · Illinois DOR · Used for tax years 2025
Illinois Schedule 1299-I provides information and worksheets for calculating income tax credits for 2025. It helps you determine credit amounts to enter on Schedule 1299-C, 1299-A, or 1299-D and explains supporting documentation requirements.
Who files this form
Use Schedule 1299-I if you earned one of the income tax credits listed in it. Its instructions and worksheets help you calculate the credit amounts to report on:
- Schedule 1299-C for individuals.
- Schedule 1299-A for partnerships and S corporations.
- Schedule 1299-D for corporations and fiduciaries.
Keep Schedule 1299-I and a copy of your worksheets or calculations in your records. Follow the instructions for your Schedule 1299-A, 1299-C, or 1299-D when entering credits.
If you file an Illinois combined unitary return, complete one Schedule 1299-D or 1299-A for the entire unitary business group, listing credits by unitary member.
What you'll need
The attachments you need depend on the credit you claim. Attach these to your Schedule 1299 when applicable:
- Schedule K-1-P showing credits distributed to you by a partnership or S corporation. The tax year ending on that K-1-P must fall within your tax year.
- Tax credit certificates required for credits administered by the Department of Commerce and Economic Opportunity (DCEO), Department of Natural Resources (DNR), Department of Human Services (DHS), or Illinois Department of Revenue (IDOR).
- Proof of transferred credits, including any required transfer documentation.
- Affordable Housing Donations credit: proof of the credit issued by the Illinois Housing Development Authority or the city of Chicago.
- Hospital credit transfers: the required written transfer notice. If you received the credit, attach a copy of the notice the seller or donor sent to IDOR.
- Adoption credit: federal Form 8839, Qualified Adoption Expenses.
- REV Illinois Investment credit: a copy of your REV Illinois Investment Credit Worksheet and any Schedule K-1-P received listing the credit.
Keep your worksheets, calculations, and Schedule 1299-I in your records. IDOR may request more information to support your filing.
Common mistakes
- Leaving out required attachments. Missing documentation can delay processing, cause a subtraction or credit to be disallowed, or lead to correspondence from IDOR.
- Using a K-1-P with a tax year ending outside your tax year. The K-1-P tax year ending must fall within your tax year to claim its amounts.
- Combining different years on one Schedule 1299-C line. Use a separate line for each tax year in which a credit was earned or is being carried forward.
- Carrying forward a credit whose code starts with “0.” These credits cannot be carried forward.
- Claiming both dependent care credits. The Dependent Care Assistance Program credit cannot be claimed together with the five-percent Employee Child Care credit.
- Failing to keep Employee Child Care cost records. You must keep records documenting all costs for which that credit is claimed.
Questions people ask
Should I round the amounts on Schedule 1299-I?
Yes. Use whole dollars. Drop amounts below 50 cents and round amounts of 50 cents or more up to the next dollar.
What if the worksheet does not have enough space?
Use a separate sheet in the same format. Combine the additional individual amounts with the worksheet total and report the credit total on Schedule 1299-A, 1299-C, or 1299-D. Do not enter the total on the additional sheets.
What if I receive more than one Schedule K-1-P for the same eligible credit?
Add the amounts for that credit from all your Schedules K-1-P. Enter the total on the corresponding credit-code line in Column F of Schedule 1299-A or 1299-C, or Column G of Schedule 1299-D. Attach the supporting Schedules K-1-P.
Does DCEO issue a certificate for the REV Illinois Investment or MICRO Investment credit?
No. Taxpayers approved as a REV or MICRO project will not receive a DCEO certificate for qualified property eligible for these investment credits.
Where can I get help or forms?
Visit tax.illinois.gov or call 1 800 732-8866 or 217 782-3336. The TTY number is 1 800 544-5304.