Updated October 24, 2026. Quick answer: Line 13 of the 2025 Illinois Schedule M is a subtraction for college savings contributions. The instructions say “Enter the lesser amount of Line 13a or $10,000 ($20,000 if married filing a joint return) on Line 13.” The result flows into the Schedule M subtractions total.
What this line asks
On the form, line 13 asks for contributions made to the Bright Start and Bright Directions college savings programs and the College Illinois prepaid tuition program, with the account number and amount for each. It sits in Step 3, which figures the subtractions for Form IL-1040, line 7. The instructions open: “You may subtract Contributions you made to “Bright Start” College Savings Pool, “Bright Directions” College Savings Pool, and “College Illinois” Prepaid Tuition Program.”
For background on Illinois and 529 plans, see the Illinois 529 plan tax deduction.
Who it applies to
The instructions name the plans that qualify and rule out the rest: “You may not subtract contributions made to any other college savings program.” They also cover money that moved in from another plan: “If your contributions were made by rolling over funds from another college savings program into a “Bright Start,” “Bright Directions,” or “College Illinois” account, you may not subtract any income that was earned in the other savings program and rolled over into your Illinois account.”
Retirees who help a grandchild save for school are the usual readers here. The instructions allow “You may also subtract contributions made on your behalf to one of these plans by your employer.”
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Which plans | “You may subtract Contributions you made to “Bright Start” College Savings Pool, “Bright Directions” College Savings Pool, and “College Illinois” Prepaid Tuition Program.” |
| Employer contributions | “You may also subtract contributions made on your behalf to one of these plans by your employer.” |
| Other programs | “You may not subtract contributions made to any other college savings program.” |
| Rollovers | “Do not include rollovers or transfers between 529 accounts.” |
| Table 13 | “Enter one account per row.” “Add the amounts in Column B and enter the total on Line 13a.” |
| Gifts | “Check the box in Column C if your contribution was a gift.” |
| Line 13 amount | “Enter the lesser amount of Line 13a or $10,000 ($20,000 if married filing a joint return) on Line 13.” |
| Cap | “Note: Line 13 may not exceed $10,000 ($20,000 if married filing a joint return).” |
The figures the line prints
The limit is printed in one running sentence: “Enter the lesser amount of Line 13a or $10,000 ($20,000 if married filing a joint return) on Line 13.” The instructions repeat it as a note: “Note: Line 13 may not exceed $10,000 ($20,000 if married filing a joint return).” Line 13a is the total of the account table on page 1 of the Schedule M form, and line 13 itself is figured on page 2.
Where the result goes next
The form prints the carry from page 1 of the schedule: “Continue Line 13 calculation on Page 2.” The line 13 amount then joins the other subtractions in Step 3. The form says of the total on line 42: “Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.” The IL-1040 side of that is covered in the line 7 guide.
Edition and line numbers
This page reads the 2025 Schedule M Instructions (IL-1040) from the Illinois Department of Revenue, the current file served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Counting a rollover as a contribution. The instructions say “Do not include rollovers or transfers between 529 accounts.”
- Subtracting money paid into some other college savings program. The instructions say “You may not subtract contributions made to any other college savings program.”
- Entering the whole account total instead of the lesser amount. The instructions say “Enter the lesser amount of Line 13a or $10,000 ($20,000 if married filing a joint return) on Line 13.”
Related: the Illinois 529 plan tax deduction, Illinois retirement taxes, the Illinois income tax rate, and the Illinois line 5 retirement income subtraction.
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Answer againSources
- 2025 Schedule M Instructions (Other Additions and Subtractions for Individuals), Illinois Department of Revenue: tax.illinois.gov
- 2025 Schedule M Other Additions and Subtractions for Individuals, Illinois Department of Revenue: tax.illinois.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.