Illinois School Choice Options
Illinois has no voucher or education savings account for homeschool families. The state board says no state funding is available for home schooling. The main help is the K-12 Education Expense Credit on your state income tax return. Home schools qualify as Illinois schools for this credit. The credit equals 25 percent of qualified costs above the first $250. The most you can claim is $750 per family each year. It does not matter how many children you have. Income limits apply. Joint filers must have adjusted gross income of $500,000 or less. Other filers must be at $250,000 or less.
Day to day, save receipts for workbooks, rental fees, and lab supplies that get used up. Non-consumable textbooks, calculators, maps, and travel do not count. Attach your receipts and Schedule ICR to your Form IL-1040. Illinois was not on the IRS list for the new federal scholarship tax credit. That list was dated October 22, 2026. Homeschoolers can still use some public services. These include part-time enrollment, driver’s education, and special education services. Ask your local district early about deadlines and space. For full details on each topic, open the sections below.
Parents or guardians of a full-time student under 21 may claim a credit for qualified education expenses over $250, if parent and student were Illinois residents. Home schools that meet the truancy law in 105 ILCS 5/26-1 qualify as Illinois schools (IDOR Pub-112).
Amount: 25 percent of qualified expenses after the first $250, up to $750 per family per year regardless of the number of students. The credit is not allowed if adjusted gross income exceeds $500,000 (married filing jointly) or $250,000 (all other returns) (Pub-112).
Qualified home school expenses: Tuition for the equivalent of K-12, including fees for required PE at a private facility; workbooks and teacher’s grade books that are significantly used up; book and curriculum rental fees; lab fees and consumable lab supplies; and shipping and sales tax on qualified items (Pub-112).
Not qualified: Items not significantly used up, such as non-consumable textbooks, flash cards, wall maps, and calculators; items that remain your property; mileage or travel; and tutoring or enrichment that does not count toward the required curriculum (Pub-112).
Claiming: Complete Schedule ICR with Form IL-1040 and attach receipts showing the type and amount of each expense. A cancelled check is not accepted as a receipt (Pub-112).
The federal scholarship tax credit (Internal Revenue Code section 25F) begins January 1, 2027, in states that opt in. Illinois was not on the IRS list of participating states as of October 22, 2026 (IRS: FSTC Participating States).
- Part-time enrollment: Allowed if space is available and you request it before May 1. Children with disabilities have a right to part-time enrollment (HSLDA: Public School Access in Illinois).
- Driver’s education: Districts must offer it to eligible homeschool students; notify the district by April 1 (HSLDA).
- Sports: IHSA requires enrollment at the member school with at least 25 credit hours of work (HSLDA).
See our Illinois Homeschool Laws page for details.
HB 2827 (2025) would have added registration and other rules for homeschoolers. It died in 2025 and stayed dead through the fall veto session (HSLDA: HB 2827). HB 4253 (2026) would require kindergarten completion before first grade for public school students starting in 2028-29. It stalled in committee (Illinois Ad Hoc Committee: HB 4253).
- Illinois Department of Revenue: Pub-112, Education Expense Credit General Rules
- Illinois State Board of Education: Home-Schooling Q&As
- IRS: Federal Scholarship Tax Credit Participating States (as of October 22, 2026)
- HSLDA: Public School Access in Illinois; HSLDA: HB 2827; Ad Hoc Committee: HB 4253
Last reviewed: November 4, 2026
*The information on this page is for general use only. It should not be taken as legal advice. It is believed to be accurate however state and federal laws change every year. Homeschool.net recommends joining an organization such as the Home School Legal Defense Association before your homeschooling adventure begins. HSLDA can provide complete, accurate, legal advice and services for homeschooling families.
Update History
No changes in law noted since this page was first published.