Updated October 24, 2026. Quick answer: Line 16 of the 2025 Illinois IL-1040 carries the property tax, K-12 education expense and volunteer emergency worker credits. The instructions say “You may be entitled to credit for property tax and K-12 education expenses you paid.” An Income Exceptions box sets income limits on the first two credits.
What this line asks
On the form the line reads property tax, K-12 education expense, and volunteer emergency worker credit amount from Schedule ICR. The instructions open: “You may be entitled to credit for property tax and K-12 education expenses you paid.”
It is one of three credit lines in Step 6. The line before it is described in the line 15 guide.
Who it applies to
The instructions name the volunteer credit as a separate group: “If you received a voluntary emergency worker credit certificate, then you are entitled to the volunteer emergency worker credit.”
For the property tax and K-12 credits, the Income Exceptions box prints two limits. For joint filers: “If your federal filing status is married filing jointly and your federal AGI is greater than $500,000, you are not entitled to a property tax credit or a K-12 education expense credit.” For other statuses: “If your federal filing status is single, head of household, married filing separately, or widowed and your federal AGI is greater than $250,000, you are not entitled to a property tax credit or a K-12 education expense credit.”
The box also carries a note: “These exceptions do not apply to the Volunteer Emergency Worker Credit”. Homeowners can read more about the homestead exemption in Illinois and Illinois retirement taxes.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Property tax and K-12 education expenses | “You may be entitled to credit for property tax and K-12 education expenses you paid.” |
| Volunteer emergency worker credit | “If you received a voluntary emergency worker credit certificate, then you are entitled to the volunteer emergency worker credit.” |
| Where to check eligibility | “See the instructions for Schedule ICR to see if you are eligible for these credits.” |
| Combined limit | “Form IL-1040, Line 15 + Line 16 + Line 17 cannot be greater than Line 14.” |
| Attachment | “Attach: Schedule ICR and any required supporting documents.” |
The figures the line prints
The two income limits are printed in the sentences quoted above, in the Income Exceptions box under line 16. They are tested against federal AGI and federal filing status. The instructions send you to the Schedule ICR instructions for the credit amounts, so this page does not state any.
Where the result goes next
The form adds the credit lines: “Add Lines 15, 16, and 17.” The line 16 amount comes from Schedule ICR, which the form says to attach, and line 19 on the form reads “Subtract Line 18 from Line 14.” See also the Illinois income tax rate.
Edition and line numbers
This page reads the 2025 Form IL-1040 Instructions 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
- Taking the property tax credit at higher income. The instructions say “If your federal filing status is married filing jointly and your federal AGI is greater than $500,000, you are not entitled to a property tax credit or a K-12 education expense credit.”
- Applying the income exceptions to the volunteer credit. The box says “These exceptions do not apply to the Volunteer Emergency Worker Credit”
- Leaving off the schedule. The instructions say “Attach: Schedule ICR and any required supporting documents.”
Related: Illinois retirement taxes, the homestead exemption in Illinois, the Illinois income tax rate, and whether Illinois taxes pensions.
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Answer againSources
- 2025 Form IL-1040 Instructions, Illinois Department of Revenue: tax.illinois.gov
- 2025 Form IL-1040 Individual Income Tax Return, 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.