Schedule 1299-I (R-07/24) Page 16 of 17
Line 11c - Enter the total qualied expenses paid during the taxable year for instructional materials and supplies used in classroom-based
instruction at the school entered on Line 11b.
Line 11d - Enter the lesser of the amount on Line 11c or the maximum credit. The maximum credit amount allowed for each column is $500.
Line 12 - Add Line 11d, Columns A and B, and enter the result. Enter this amount in Column E on Schedule 1299-C, Step 3, on the line that
you enter “5” in Column A and Credit Code 5740 in Column B.
This credit is not distributable or transferable.
Adoption (Credit Code 5780) (Form IL-1040 lers only)
35 ILCS 5/227
For tax years ending on or after December 31, 2018, and on or before December 31, 2029, if you have qualied adoption expenses in the
course of adopting an eligible child, you are entitled to the Adoption credit in the amount equal to the amount of the federal adoption tax credit
received subject to the limitations detailed in Part 2. DO NOT include any federal carryover when determining the amount of federal adoption
tax credit received. An eligible child is any individual who has not attained age 18, or is physically or mentally incapable of caring for himself
or herself. The credit is allowed
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in the case of any expense paid or incurred before the taxable year in which the adoption becomes nal, for the taxable year following
the taxable year during which the adoption expense is paid or incurred, or
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in the case of an expense paid or incurred during or after the taxable year in which the adoption becomes nal, for the taxable year in
which such expense is paid or incurred.
No credit will be allowed for any expense for which funds are received from any Federal, State or local program. Spouses ling a joint return
are considered one taxpayer. For nonresidents and part-year residents, the amount of credit shall be in proportion to the amount of income
attributable to this state.
Using the worksheet on Schedule 1299-C, Step 2, and the instructions below, gure your Adoption credit. Attach additional pages in the same
format, if you are claiming the Adoption credit for more than three children.
Part 1 - Adopted Child Information - For each eligible child you are adopting or have adopted and are claiming qualifying adoption
expenses, enter the name, identifying number (Social Security number, ITIN, etc.), birth date (month and year) and check the appropriate
box(es)
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if the adopted child is an Illinois resident at the time the expenses are paid or incurred.
•
if the adoption is nal during this tax year.
Part 2 - Figure Your Credit - The total amount of qualied adoption expenses allowed as a credit shall not exceed $2,000 ($1,000 in the
case of married ling separate return). However, the credit allowed increases to $5,000 ($2,500 in the case of a married ling separate return)
if the adoption is of an eligible child who is at least one year old and resides in Illinois at the time the expenses are paid or incurred.
Note: When qualied adoption expenses are reported over multiple tax years for the adoption of the same child, any amount of Illinois
Adoption credit previously received for this child must be included on your Schedule 1299-C, Part 2, Line 16b, Adoption Credit worksheet.
Your total adoption credit for all tax years may not exceed the maximum allowable credit for the adoption of that child.
Line a - Enter the maximum credit allowed based on the above description.
Line b - Enter the amount of any adoption credit previously claimed on an Illinois return for the same child. The maximum credit on Line a
is for the entire adoption of that child, no matter how many years the adoption takes to complete.
Line c - Follow the directions on the worksheet.
Line d - Enter the qualied adoption expense you paid or incurred (usually, Line 5 of federal Form 8839, Qualied Adoption Expenses)
where qualied adoption expense means any reasonable and necessary adoption fees, court costs, attorney fees, and other expenses
which are
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directly related to, and the principal purpose of which is, the legal adoption of an eligible child by the taxpayer,
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not incurred in violation of State or Federal law or in carrying out any surrogate parenting arrangement,
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not expenses in connection with the adoption by an individual of a child who is the child of such individual’s spouse, and
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not reimbursed under an employer program or otherwise.
Line e - Follow the directions on the worksheet.
Line f - Total all columns of Line e and enter the result here.
Line g - Follow the directions on the worksheet.
Line h - Follow the directions on the worksheet. Enter the total in Column E of your Schedule 1299-C, Step 3, on the line that you enter “5”
in Column A and Credit Code 5780 in Column B.
Attach: You must attach a copy of Federal Form 8839, Qualied Adoption Expenses, to your Form IL-1040, if you enter an Adoption credit
amount on Schedule 1299-C.
This credit is not distributable or transferable.
Data Center Construction Employment (Credit Code 5820)
35 ILCS 5/229
For taxable years beginning on or after January 1, 2019, a taxpayer who has been awarded a credit certicate by DCEO is entitled to
a credit. The amount of the credit shall be 20 percent of the wages paid during the taxable year to a full-time or part-time employee of a
construction contractor employed by a certied data center. To qualify for the credit, you must have applied for and received a tax credit
certicate from DCEO.