K-12 Instructional Materials & Supplies Credit

K-12 Instructional Materials and Supplies Credit is allowed for Illinois educators who purchase instructional materials and supplies for their classroom in a qualified school.

This credit is allowed if the taxpayer(s) is a teacher, instructor, counselor, principal, or aide in a qualified school for at least 900 hours during the school year.

The credit is claimed on the Form 1299-C and is allowed to be carried forward 5 years if it exceeds the taxpayer’s tax liability.

For tax years beginning on or after January 1, 2023, the maximum credit has increased from $250 to $500 per eligible taxpayer. For more information, please refer to P.A. 102-0700.