Schedule ICR: Illinois Credits (2025)
Illinois · Illinois DOR · Used for tax years 2025
2025 Illinois Schedule ICR figures the nonrefundable Illinois Property Tax Credit, K-12 Education Expense Credit, and Volunteer Emergency Worker Credit. It reports the total credit amount for Form IL-1040 and includes a worksheet for qualified K-12 education expenses.
Who files this form
Complete 2025 Schedule ICR only if you are eligible for one or more of these credits:
- Illinois Property Tax Credit. The form refers you to Publication 108.
- K-12 Education Expense Credit. The form refers you to Publication 112.
- Volunteer Emergency Worker Credit. This credit is available only if you received a Volunteer Emergency Worker Credit Certificate from the Illinois Department of Revenue.
Attach Schedule ICR to Form IL-1040. The total of these credits cannot exceed tax due.
What you'll need
Have your Form IL-1040 completed through Line 14 and Schedule CR completed, if applicable. You will also need your name and Social Security number as shown on Form IL-1040.
For the credits you claim, gather:
- Property tax: The amount of Illinois property tax paid during the tax year for the real estate that includes your principal residence; its county and property number; the county and property number of any adjoining lots included; and the portion of the tax bill deductible as a business expense on federal income tax forms or schedules.
- K-12 education: Any receipts received from your student's school, which must be attached, and a completed worksheet on Page 3. For each qualifying student, provide their name, Social Security number, grade, school name, school city, school type, and total tuition and book/lab fees. List schools separately if a student attended more than one qualifying school during the calendar year.
- Volunteer emergency worker: Your Illinois Department of Revenue credit certificate number and your spouse's certificate number, if applicable.
How to file
- Complete Form IL-1040 through Line 14 and Schedule CR, if applicable, before completing Schedule ICR.
- Enter your name and Social Security number, then complete the applicable credit sections. For the education credit, complete the Page 3 worksheet and attach any receipts received from the student's school.
- Add Lines 5, 8, and 11. Enter the total on Schedule ICR, Line 13, and Form IL-1040, Line 16.
- Attach Schedule ICR to Form IL-1040. If attaching it to Amended Form IL-1040-X, check the box provided.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Completing the schedule too soon: First complete Form IL-1040 through Line 14 and Schedule CR, if applicable.
- Claiming more than tax due: The combined property tax, education expense, and volunteer emergency worker credits cannot exceed tax due.
- Leaving out education credit paperwork: You must complete the Page 3 worksheet and attach any receipts received from your student's school.
- Claiming the volunteer credit without a certificate: This credit is available only if you received a Volunteer Emergency Worker Credit Certificate from the Illinois Department of Revenue.
- Providing missing or false information: The form warns that failure to provide required information could result in a penalty. Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.
Questions people ask
How is the property tax credit calculated?
Subtract the portion of your property tax bill deductible as a business expense from the property tax amount on Line 4a, even if you did not take the federal deduction. Multiply the result by 5%, then enter the lesser of that amount and Line 3 on Line 5.
How much is the K-12 education expense credit?
The first $250 of expenses does not qualify. Subtract $250 from the worksheet total, entering zero if the result is negative. Multiply by 25% and use the lesser of that result and $750. The credit on Line 8 is further limited to the amount on Line 6.
What if a student attended more than one qualifying school?
List each school separately on the worksheet. If you need more space, attach a separate sheet using the same format.
How much is the volunteer emergency worker credit?
Enter $500 on Line 10c if you, or your spouse if married filing jointly, were awarded the credit. Enter $1,000 if you are married filing jointly and both spouses were awarded the credit. Line 11 is limited to the lesser of Line 9 and Line 10c. You must have received the credit certificate from the Illinois Department of Revenue.
Where do I report the total credit?
Add Lines 5, 8, and 11 and enter the total on Schedule ICR, Line 13. Also enter it on Form IL-1040, Line 16.