Get 2015 Illinois Schedule Icr Form

Get 2015 Illinois Schedule Icr Form

The 2015 Illinois Schedule ICR form is a document used to calculate certain tax credits for residents of Illinois. This form allows taxpayers to claim credits such as the Illinois Property Tax Credit and the K-12 Education Expense Credit, helping to reduce their overall tax liability. If you qualify for these credits, ensure you complete this form accurately to maximize your benefits.

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The 2015 Illinois Schedule ICR form is an essential document for taxpayers seeking to claim specific tax credits related to property taxes and K-12 education expenses. This form must be attached to the Illinois Form IL-1040 and is designed for individuals who qualify for the Schedule CR. It focuses on two primary credits: the Illinois Property Tax Credit and the K-12 Education Expense Credit. The property tax credit allows taxpayers to receive a refund based on the amount of property tax paid on their principal residence, subject to certain limitations. Meanwhile, the K-12 Education Expense Credit provides a reduction in tax liability based on qualified education expenses incurred for students attending qualifying schools. To complete the Schedule ICR, taxpayers must provide personal information, calculate their nonrefundable credits, and ensure they have the necessary documentation, such as receipts for education expenses. The form includes multiple steps and sections that guide users through the process, making it crucial for accurate and efficient tax filing.

Document Breakdown

Fact Name Details
Form Purpose The 2015 Illinois Schedule ICR is used to claim Illinois credits, specifically the Property Tax Credit and K-12 Education Expense Credit.
Eligibility Requirement Taxpayers must complete Form IL-1040 through Line 14 before filling out the Schedule ICR.
Property Tax Credit Limit The total of the Illinois Property Tax Credit and K-12 Education Expense Credit cannot exceed the amount of tax owed.
Governing Law This form is authorized under the Illinois Income Tax Act.
Nonrefundable Credit The Schedule ICR calculates a nonrefundable credit, which is the lesser amount between the calculated credit and the total tax due.
Education Expense Credit Taxpayers must complete a worksheet and attach receipts from the student’s school to claim the K-12 Education Expense Credit.
Penalty for False Information Submitting false information is considered a crime under Section 1301 of the Illinois Income Tax Act.

Common PDF Forms

Misconceptions

  • Misconception 1: The Schedule ICR form is only for homeowners.
  • This is incorrect. While the form includes a section for the Illinois Property Tax Credit, it also accommodates individuals who pay K-12 education expenses, regardless of homeownership status.

  • Misconception 2: You can claim both the Property Tax Credit and the K-12 Education Expense Credit without limits.
  • In reality, the total amount of both credits cannot exceed the amount of tax owed. This limitation is crucial for taxpayers to understand when filing.

  • Misconception 3: You do not need to complete Form IL-1040 before the Schedule ICR.
  • This is false. Taxpayers must complete Form IL-1040 through Line 14 before filling out the Schedule ICR to ensure accurate credit calculations.

  • Misconception 4: You can claim any amount paid for education expenses.
  • Only expenses above the first $250 are eligible for the K-12 Education Expense Credit. This means taxpayers need to carefully calculate their qualifying expenses.

  • Misconception 5: You do not need receipts for K-12 education expenses.
  • This is misleading. Taxpayers must attach receipts from their student’s school to substantiate their claims for the education expense credit.

  • Misconception 6: All property taxes paid can be claimed as a credit.
  • Only the portion of property taxes related to the principal residence is eligible. Taxpayers should be aware of this limitation when reporting their property tax payments.

  • Misconception 7: The Schedule ICR can be submitted separately from the IL-1040.
  • This is incorrect. The Schedule ICR must be attached to the Form IL-1040, as it is part of the overall tax filing process in Illinois.

  • Misconception 8: You can file the Schedule ICR at any time during the year.
  • This is not true. The Schedule ICR must be filed along with the annual tax return by the tax deadline, which typically falls on April 15.

Example - 2015 Illinois Schedule Icr Form

 

Illinois Department of Revenue

 

 

*60512211W*

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2021 Schedule ICR

Illinois Credits

 

 

 

 

 

 

 

 

 

 

 

 

Attach to your Form IL-1040

 

 

 

 

 

 

 

 

 

 

 

 

 

IL Attachment No. 23

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Read this information first

 

 

You must complete Form IL-1040 through Line 14 and

 

 

 

 

Complete this schedule only if you are eligible for the

 

 

Schedule CR, if applicable, before completing this schedule.

 

 

 

 

Illinois Property Tax Credit - SEE PUBLICATION 108.

 

 

The total amount of Illinois Property Tax Credit and K-12

 

 

 

 

 

 

Education Expense Credit cannot exceed tax due.

 

 

 

 

K-12 Education Expense Credit - SEE PUBLICATIONS 112, 119,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AND 132.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 1: Provide the following information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your name as shown on your Form IL-1040

 

 

Your Social Security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 2: Figure your nonrefundable credit

 

 

 

 

 

 

 

 

 

 

 

1 Enter the amount of tax from your Form IL-1040, Line 14.

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

.00

 

2 Enter the amount of credit for tax paid to other states from your Form IL-1040, Line 15.

2

 

 

 

 

 

 

.00

 

3 Subtract Line 2 from Line 1.

 

 

 

 

 

 

 

 

 

 

 

3

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section A - Illinois Property Tax Credit (See instructions for directions on how to obtain your property number)

4 a Enter the total amount of Illinois Property Tax paid during the

 

 

tax year for the real estate that includes your principal residence.

4a

.00

bEnter the county and property number of your principal residence. See instructions.

4b

County

Property number

cEnter the county and property number of an adjoining lot, if included in Line 4a.

4c

County

Property number

dEnter the county and property number of another adjoining lot, if included in Line 4a.

4d

County

Property number

eEnter the portion of your tax bill that is deductible as a business expense on U.S. income tax forms or schedules, even

 

 

if you did not take the federal deduction.

4e

.00

 

 

 

 

f

Subtract Line 4e from Line 4a.

4f

.00

 

 

 

 

g

Multiply Line 4f by 5% (.05).

4g

.00

 

 

 

5

Compare Lines 3 and 4g, and enter the lesser amount here.

 

5

.00

 

6

Subtract Line 5 from Line 3.

6

.00

 

 

 

 

 

 

 

 

 

 

 

Section B - K-12 Education Expense Credit

You must complete the K-12 Education Expense Credit Worksheet on the back of this schedule and attach any receipt(s) you received from your student’s school to claim an education expense credit.

7a Enter the total amount of K-12 education expenses from Line 11

 

of the worksheet on the back of this schedule.

7a

.00

b

You may not take a credit for the first $250 paid.

7b

250.00

c

Subtract Line 7b from Line 7a. If the result is negative, enter “zero.”

7c

.00

dMultiply Line 7c by 25% (.25). Compare the result and $750, and

enter the lesser amount here.

7d

.00

 

 

 

8 Compare Lines 6 and 7d, and enter the lesser amount here.

 

8

.00

 

 

 

 

 

 

 

Section C - Total Nonrefundable Credit

9Add Lines 5 and 8. This is your nonrefundable credit amount. Enter this amount on

Form IL-1040, Line 16.

9

.00

IL-1040 Schedule ICR Front (R-12/21)

Printed by authority of the State of Illinois - web only, 1.

This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of this information is required. Failure to provide information could result in a penalty.

*60512212W*

K-12 Education Expense Credit Worksheet

You must complete this worksheet and attach any receipt(s) you received from your student’s school to claim an education expense credit.

10Complete the following information for each of your qualifying students. If a student attended more than one qualifying school during the calendar year, please list separately. If you need more space, attach a separate piece of paper following this format.

A

B

C

D

E

F

G

Student’s name

Social Security number

Grade

School name

School city

School type

Total tuition,

 

 

(K-12 only)

(IL K-12 schools only or enter

(IL cities only)

(check only one)

book/lab fees

 

 

 

“home school,” if applicable)

 

P = Public

 

 

 

 

 

 

N = Non-public

 

 

 

 

 

 

H = Home school

 

a

 

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

N

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

N

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

N

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

N

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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-

 

 

 

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P

N

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

N

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

g

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

N

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h

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

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-

 

 

 

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P

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H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

j

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

P

N

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11Add the amounts in Column G for Lines 10a through 10j (and the amounts from Column G of any additional pages you attached). This is the total amount of your qualified education expenses for

this year. Enter this amount here and on Step 2, Line 7a of this schedule.

11

.00

 

 

 

Warning: Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.

IL-1040 Schedule ICR Back (R-12/21)

Dos and Don'ts

When filling out the 2015 Illinois Schedule ICR form, consider the following dos and don'ts:

  • Do complete Form IL-1040 through Line 14 before starting the Schedule ICR.
  • Do ensure your name and Social Security number are accurate and match your Form IL-1040.
  • Do calculate your nonrefundable credit carefully, following the provided steps.
  • Do include receipts for K-12 education expenses when claiming the education expense credit.
  • Don't exceed the maximum allowable credits for the Illinois Property Tax Credit and K-12 Education Expense Credit.
  • Don't submit false information, as it may lead to penalties or legal consequences.

2015 Illinois Schedule Icr: Usage Instruction

Completing the 2015 Illinois Schedule ICR form is essential for claiming your credits accurately. Make sure you have your Form IL-1040 filled out through Line 14 before starting this schedule. Follow these steps carefully to ensure you provide all necessary information.

  1. Write your name as it appears on your Form IL-1040.
  2. Enter your Social Security number.

Next, calculate your nonrefundable credit:

  1. Input the amount of tax from your Form IL-1040, Line 14.
  2. Enter the amount of credit for tax paid to other states from your Form IL-1040, Line 15.
  3. Subtract Line 2 from Line 1.

Now, move to Section A for the Illinois Property Tax Credit:

  1. Enter the total amount of Illinois Property Tax paid during the tax year for your principal residence.
  2. Provide the county and property number of your principal residence.
  3. If applicable, enter the county and property number of an adjoining lot included in Line 4a.
  4. Repeat for another adjoining lot, if included.
  5. Enter the portion of your tax bill that is deductible as a business expense.
  6. Subtract Line 4e from Line 4a.
  7. Multiply Line 4f by 5% (0.05).
  8. Compare Lines 3 and 4g, and enter the lesser amount.
  9. Subtract Line 5 from Line 3.

Proceed to Section B for the K-12 Education Expense Credit:

  1. Complete the K-12 Education Expense Credit Worksheet on the back of the schedule.
  2. Enter the total amount of K-12 education expenses from Line 11 of the worksheet.
  3. Subtract $250 from Line 7a.
  4. If the result is negative, enter "zero."
  5. Multiply Line 7c by 25% (0.25). Compare the result with $750 and enter the lesser amount.
  6. Compare Lines 6 and 7d, and enter the lesser amount.

Finally, calculate your total nonrefundable credit:

  1. Add Lines 5 and 8. This is your nonrefundable credit amount. Enter this amount on Form IL-1040, Line 16.