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Illinois Apprenticeship Education Expense Tax Credit.

Illinois employers may receive a state income-tax credit for qualified education expenses paid for eligible registered apprentices.

Offered byIllinois Department of Commerce and Economic Opportunityverified 2026-07-10

Overview

What it does.

The employer tracks qualified education expenses, applies to DCEO for certification, and uses the certificate with the applicable Illinois income-tax return. An additional amount may apply when the apprentice or employer is in an officially defined underserved area.

Best for: Illinois employers paying education costs for registered apprentices.

Eligibility

Who and what may qualify.

Eligible applicants

  • Illinois taxpayers employing qualifying Illinois apprentices enrolled full-time in a USDOL-registered apprenticeship program

Applicants excluded by the source

  • Employers without qualifying education expenses or a qualified apprenticeship relationship

Eligible uses

  • Qualified education expenses incurred for an eligible apprentice

Uses excluded by the source

  • Wages and nonqualified costs

Application

How to start.

  1. Confirm the apprentice and apprenticeship program meet DCEO requirements.
  2. Track qualified education expenses during the tax year.
  3. Submit the DCEO application and then the certificate with the Illinois tax return.

Timing: Annual tax-year documentation and filing requirements apply.

Planning notes

Limits to account for.

  • The apprentice must meet residence, age, enrollment, and Illinois employment requirements.
  • A DCEO certificate is required.

Coordinate with other apprenticeship support and tax advice; do not claim the same expense contrary to program rules.

Evidence

Official sources.