Illinois · Workforce · IL-APP-001
Apprenticeship Education Expense Credit
Publication revised September 24, 2026. Sourcebook page 99.
Credit amount / calculation
Qualified education expenses up to $3,500 per apprentice per year, or up to $5,000 when the underserved-area conditions apply.
Business fit and eligible activity
Employers supporting qualified apprentices may claim education-expense credits. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
Two qualifying apprentices each incur $3,000 in eligible tuition, books and laboratory fees paid by the employer. The credit is $6,000 total; ordinary wages and an equipment purchase are not the credit base.
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity.
Official sources
- dceo.illinois.gov — Illinois Department of Commerce and Economic Opportunity (dceo.illinois.gov)
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