My Learning Source Illinois › Homeschooling in Illinois › Illinois Homeschool Options — Home Schools as Private Schools, Required Subjects, Withdrawing from School, HB 2827, the K-12 Education Expense Credit, Where Illinois Stands on School Choice, Part-Time Classes, IHSA Sports, Driver's Ed and the GED
Illinois Homeschool Options — Home Schools as Private Schools, Required Subjects, Withdrawing from School, HB 2827, the K-12 Education Expense Credit, Where Illinois Stands on School Choice, Part-Time Classes, IHSA Sports, Driver's Ed and the GED
Illinois treats a home school as a private school. The compulsory attendance law (105 ILCS 5/26-1) covers children from age 6 (on or before September 1) to 17, and it exempts a child attending a private school where children are taught the branches of education taught in the public schools, in the English language. The Illinois State Board of Education (ISBE) says that, since the Illinois Supreme Court's 1950 decision in People v. Levisen, home schooling is considered a form of private education. ISBE lists six required subject areas — language arts, mathematics, biological and physical science, social science, fine arts, and physical development and health — and says the state requires no registration, no testing and no set number or length of school days. ISBE no longer collects homeschool forms; some Regional Offices of Education and Chicago Public Schools offer voluntary ones. HB 2827, the 2025 Homeschool Act that would have required a yearly notification form, has been in the House Rules Committee since April 11, 2025 and is not law. No Illinois program pays homeschool costs directly. The one state benefit is a tax credit: the K-12 Education Expense Credit (35 ILCS 5/201(m)) gives 25% of qualifying expenses over
50, up to $750 per family (tax year 2025), and the Department of Revenue counts a home school that satisfies Section 26-1 as an Illinois school for the credit. Invest in Kids, the state's tax-credit scholarship, expired December 31, 2023, and Illinois was not on the IRS list of states taking part in the federal scholarship tax credit for 2027 as of October 22, 2026.
Overseen by
No state office registers or approves home schools. ISBE publishes guidance but does not review homeschool programs or recommend materials. The regional superintendent of schools for the family's county has first-line responsibility for investigating reports that a child isn't complying with the compulsory attendance law, and may ask the regional or district truant officer to investigate.
Legal basis
A home school is a private school. 105 ILCS 5/26-1 exempts from public school attendance any child attending a private school where children are taught the branches of education taught to children of corresponding age and grade in the public schools, in the English language. ISBE adds that the education must be at least equivalent to that offered in public schools (People v. Levisen, 1950). Compulsory ages: 6 (on or before September 1) to 17.
Instruction required
Six subject areas, in English: language arts; mathematics; biological and physical science; social science; fine arts; and physical development and health (105 ILCS 5/26-1 and 27-1). ISBE says no specific classes are required and there are no requirements for the number of school days or the length of a school day.
Notice, testing and records
No registration or notice is required by the state; ISBE no longer collects homeschool forms. ISBE recommends a dated letter telling the public school you're withdrawing your child to homeschool. No tests are required, and you don't submit grades or work to anyone. There are no specific recordkeeping requirements, but ISBE strongly encourages good records.
Diplomas
The parent decides grade progression and graduation; ISBE gives no guidance and doesn't accredit programs. A home-schooled student has no right to a public school diploma or graduation ceremony without enrolling full time and meeting all graduation requirements. The GED or HiSET plus the Illinois Constitution requirement leads to a State of Illinois High School Diploma (ICCB).
K-12 Education Expense Credit (tax year 2025)
Nonrefundable state income tax credit of 25% of qualifying expenses over the first 50, up to $750 per family regardless of how many students (tax year 2025; the Governor and IDOR repeated the $750 maximum for 2026). For full-time K-12 students under 21 at the end of the school year; parent and student must be Illinois residents. Not allowed if adjusted gross income is over $500,000 (married filing jointly) or 50,000 (all other returns). Claimed on Schedule ICR with Form IL-1040.
School choice status
As of November 2026, Illinois has no state-funded or state tax-credit private school choice program. Invest in Kids (75% tax credit for scholarship donations, 2017) expired December 31, 2023; five bills to reenact it (SB 261, HB 1342, HB 2649, HB 3147 and SB 3793) were each referred to a rules or assignments committee and have gone no further. Illinois is not on the IRS list of states participating in the federal scholarship tax credit for 2027 (as of October 22, 2026); SB 3776, which would opt Illinois in, has sat in Senate Assignments since February 5, 2026.
Homeschooling in Illinois: the basics
The law: whoever has custody or control of a child between age 6 (on or before September 1) and 17, unless the child has graduated from high school, must have the child attend public school — except that a child attending a private or parochial school where children are taught the branches of education taught to children of corresponding age and grade in the public schools, in the English language, is not required to attend public school (105 ILCS 5/26-1).
Home schools are private schools: ISBE says that in People v. Levisen (1950) the Illinois Supreme Court held that home schooling could be considered private schooling if the teacher were competent, the required subjects were taught, and the student received an education at least equivalent to public schooling. As a result, ISBE says, home schooling is considered a form of private education in Illinois.
Required subjects: ISBE says that under 105 ILCS 5/26-1 and 27-1 you must provide instruction, in English, in language arts, mathematics, biological and physical science, social science (social studies), fine arts, and physical development and health. These are the areas Section 27-1 lists as the primary purpose of schooling. ISBE also says you must offer education at least equivalent to that offered in public schools.
What is not required: ISBE says the only specific requirement to homeschool in Illinois is to offer those subject areas. Graduation requirements, homework, testing, grade advancement, textbook and curriculum choice and recordkeeping are decisions the parent or guardian makes. There are no specific required classes, and no requirements for the number of school days or the length of a school day.
Who can teach: neither Section 26-1 nor ISBE's homeschool page sets a teacher qualification; ISBE describes Levisen as requiring that the teacher be competent. ISBE says parents who meet the standard are free to decide the manner, time and materials that best suit their children.
The parent carries the burden: ISBE notes a 1974 federal district court decision stating that under Illinois law the burden of proof rests with parents to show their plan of home instruction meets state requirements.
Character education: some older guides cite 105 ILCS 5/27-12 for teaching "honesty, justice, kindness and moral courage." The General Assembly's statute file now shows Section 27-12 as "(Repealed)" by Public Act 104-391, effective August 15, 2025, and ISBE's homeschool page lists only the six subject areas.
Registration and recognition: ISBE says a public school cannot require a home school program to be "registered" or "recognized" through the State Board of Education, because the School Code excludes home schools from that voluntary process.
No free state online school: ISBE says that at this time Illinois has no free online public school option like some other states, and it is the parent's or guardian's responsibility to provide a full educational program that includes the required subjects. Private online schools are one option ISBE mentions; they charge for their services.
How many: ISBE says it has no information specific to Illinois on homeschool students, because Illinois doesn't require any formal registration process.
Withdrawing from school, notice, testing and records
Starting: ISBE says you may begin homeschooling after you have organized your homeschool program (or enrolled your child in an online school) and have withdrawn your child from their current school. There are no other forms, licenses or approvals required.
Withdrawing: there is no formal procedure in state law, but ISBE says parents should notify the public school of their intent to homeschool, preferably in writing. Failing to do so may lead the school to mark the student absent and eventually refer the student to a truancy officer. ISBE highly recommends giving the school a dated letter, keeping copies, stating that you are withdrawing your student and intend to homeschool. The school may have its own withdrawal form for you to sign.
Voluntary forms: ISBE's 2023 Illinois Homeschooling document says ISBE no longer collects homeschool forms, and that your Regional Office of Education may have a voluntary form to notify its office that you intend to homeschool. (ISBE's web page still links an "ISBE Home Schooling Registration Form," but that file returned "not found" when we checked in November 2026.) In Chicago, CPS asks families who homeschool to complete a CPS Statement of Assurance, which it requests annually for each child.
Truancy: ISBE says truancy investigations happen if someone reports you to your Regional Office of Education or Intermediate Service Center, and a truancy officer may contact you for more information. Regional superintendents may expect home-educating parents to establish, when necessary, that their instruction is at least commensurate with public school standards. Under 105 ILCS 5/26-10, a person who has been notified of a child's truancy and knowingly and wilfully lets it persist within that school year is guilty of a Class C misdemeanor.
Testing: no standardized tests are required. ISBE says you are not required to administer or submit tests, homework, projects, grades or any other materials to a school, district or ISBE, and any assessment you choose to give isn't reviewed. Home-schooled students may not take the state accountability tests used in public schools. They can take the PSAT/NMSQT, fall SAT School Day or PSAT tests at a school willing to host them, or a national Saturday SAT.
Records: there are no specific recordkeeping requirements, but ISBE strongly encourages good records. If you're asked for proof of your child's education — for example when re-enrolling in public school — ISBE says it is your responsibility to provide documentation such as report cards, syllabi, attendance logs and standardized test results.
Going back to public school: the public school decides grade placement and may test the student or ask for proof of the material covered. ISBE says a district may not make an unreasonable or arbitrary placement decision. For high school credit, ISBE says a high school may not grant credit for classes that did not come from an accredited program, and some districts strictly limit transferred credits; ISBE does not accredit programs.
Homeschool bills in 2025–2026: HB 2827 and others
HB 2827 (Homeschool Act): filed February 5, 2025 by Rep. Terra Costa Howard. As amended by House Floor Amendment No. 2, it would have required ISBE to create a homeschool notification form that parents submit to the regional office of education, intermediate service center or superintendent before September 1 of each year, beginning with the 2026–27 school year, and would have let a truant officer request an educational portfolio during a truancy investigation, due within 10 days.
HB 2827's status: the House Education Policy Committee passed the bill as amended on March 19, 2025 (8–4–1) and recommended Floor Amendment No. 2 on April 9, 2025 (9–4–0). The amendment was adopted on April 11, 2025 and the bill was placed on the order of Third Reading, but the same day it was re-referred to the Rules Committee under House Rule 19(a). That is still its last action on the General Assembly's bill status file as of November 7, 2026. HB 2827 has not passed the House and is not law; Illinois homeschool requirements are unchanged.
Other bills: HB 2827 is the only 2025–2026 homeschool bill in this guide. The school choice bills described below were each referred to committee and have not advanced. All of these are bills of the 104th General Assembly (2025–2026); we make no prediction about the veto session or the next General Assembly.
The K-12 Education Expense Credit for home school families
The law: 35 ILCS 5/201(m) gives a taxpayer who is the custodian (parent or legal guardian) of one or more qualifying pupils a credit equal to 25% of qualified education expenses, capped at $750 per family for tax years ending on or after December 31, 2017. The credit can't reduce your Illinois tax below zero, and no one may claim it if adjusted gross income for the year is over $500,000 on a joint federal return or 50,000 on any other return.
Home-schooled students qualify: the Department of Revenue's Publication 112 says you may figure the credit if you were the parent or legal guardian of a full-time student under 21 at the close of the school year, you and your student were Illinois residents when you paid the expenses, and your student attended kindergarten through twelfth grade at a public or nonpublic school in Illinois or "a school providing educational instruction in a home that satisfies the requirements of the truancy law in Section 26-1 of the School Code." The 2025 Schedule ICR has a "Home school" box for the school type and tells you to enter "home school" as the school name.
What counts for home schools (Publication 112): tuition paid for a student in the equivalent of kindergarten through twelfth grade, including fees paid to satisfy physical education requirements at a private facility such as a health club; workbooks and teacher's grade books that are significantly used up during the class, even if bought from an out-of-state company; book rental fees; curriculum rental fees, such as lectures or class lessons on DVD or tape; lab fees for supplies, equipment, materials or instruments required for a lab course, including purchased items that are significantly used up by the lab; and shipping charges and sales or use tax paid on a qualified item.
What doesn't count for home schools: items that aren't significantly used up during the class (Publication 112's examples are non-consumable textbooks, flash cards, wall maps and calculators); anything that remains the family's personal property at the end of the school year, such as a band instrument or athletic equipment; and mileage or travel to school, lab activities or field trips. IDOR also says any expense paid with a scholarship doesn't qualify.
How much (tax year 2025): on Schedule ICR, Section B, you total the qualified expenses for all your students from the worksheet, subtract 50, multiply by 25% and compare the result with $750. So, for example, $3,250 or more of qualifying expenses gives the $750 maximum, and
,250 gives
50. Parents filing separate returns can each claim the credit, but not for the same expenses, and their combined credit can't exceed $750. The Governor's and IDOR's August 17, 2026 release repeats the 25% rate, the 50 threshold and the $750 per-household maximum for 2026.
Receipts: Publication 112 says home school families attach Schedule ICR and receipts for the year to Form IL-1040, and that a cancelled check isn't accepted as a receipt. Each receipt must show the type and amount of expenses paid for each qualifying student, the calendar year paid, the name and address of the business paid, and the name of the parent or guardian who paid. The 2025 instructions add that IDOR may ask for more information to verify a credit.
Check each year: the figures and line numbers above come from the 2025 Schedule ICR and its instructions (R-12/25) and Publication 112 (April 2024). Look at the tax year 2026 schedule before you file.
Where Illinois stands on school choice (November 2026)
Invest in Kids (2017–2023): Public Act 100-0465 created the Invest in Kids Act, which gave a 75 percent income tax credit to individuals and businesses that contributed to scholarship granting organizations (SGOs). The SGOs gave scholarships to students whose families met income requirements, to attend qualified non-public schools and technical academies in Illinois. Public Act 102-0016 extended it to tax years ending before January 1, 2024. The Department of Revenue says the program expired December 31, 2023; contributions made after that date are not eligible for a credit, though unused credits from earlier contributions may be carried forward for five tax years.
Bills to bring it back: SB 261 (filed January 24, 2025), HB 1342 (filed January 14, 2025), HB 2649 (filed February 4, 2025), HB 3147 (filed February 6, 2025) and SB 3793 (filed February 5, 2026) would each reenact the Invest in Kids Act and make it permanent. As of November 7, 2026, each one's last action on the General Assembly's bill status file is its referral to the House Rules Committee or the Senate Committee on Assignments.
The federal scholarship tax credit: beginning January 1, 2027, individual taxpayers may be able to claim a federal credit of up to
,700 ($3,400 if filing jointly) for certain cash gifts to SGOs, but only after a state elects to take part and gives the IRS a list of its SGOs. Illinois is not on the IRS list of states that have elected to participate for 2027 (as of October 22, 2026). SB 3776, the Educational Choice for Children Act filed February 5, 2026, would have the General Assembly elect to participate and require ISBE to submit and publish the list of SGOs; its last action is its February 5, 2026 referral to Senate Assignments. We found no announcement of a decision on the Governor's or the Department of Revenue's websites as of November 7, 2026.
Homeschools: Invest in Kids paid scholarships for non-public schools and technical academies, not home education, and no Illinois program pays homeschool costs directly today. The K-12 Education Expense Credit is the only state benefit for homeschool spending, and it comes back as a smaller tax bill after the year ends.
Public options are public school, not homeschooling: districts may offer remote educational programs to their own enrolled students under 105 ILCS 5/10-29, and the Illinois Virtual Course Program partners with schools to provide online middle and high school courses, with public school districts able to request reimbursement from ISBE. ISBE says Illinois has no free online public school option.
We make no prediction about 2027 legislation or about whether Illinois will opt into the federal credit.
Diplomas, transcripts, the GED and HiSET, and college
Graduation: ISBE says you are the administrator of your homeschool, so you decide when your student is ready to move up a grade or graduate; ISBE does not provide guidance on instructing and evaluating homeschool students. Employers, the military, trade schools and colleges may have course requirements, so ISBE encourages planning the high school years around them — and, if your child may apply to college, using the same graduation requirements used in public schools.
Public school diplomas: a home-schooled student has no legal right to take part in a public school graduation ceremony or receive a public school diploma. ISBE says a student must be enrolled full time and meet all graduation requirements, and a student who enrolls in 12th grade must meet all state graduation requirements.
GED and HiSET: Illinois offers both tests (TASC ended in Illinois on December 31, 2020). Passing a high school equivalency test and meeting the Illinois Constitution requirement — now an online State of Illinois Constitution Module — earns a State of Illinois High School Diploma. Test takers must be Illinois residents (with proof dated at least 30 days before the test if their ID doesn't show an Illinois address), must not have a diploma or be enrolled in a secondary school, and must be 18 or older. A 17-year-old who was homeschooled can test after sending ICCB either a letter from the local school district or Regional Office of Education saying the student isn't enrolled in a public or private high school, or a letter from the homeschooling association or program saying the program is complete. Most 16-year-olds must wait until 17. Preparation classes are free at local adult education programs, and HSE records are held by the Regional Office of Education for the county where the test was taken.
College admission: ISBE says every college is different and to check each college's page for homeschool students. For example, the University of Illinois Springfield requires an application, a fee or waiver, and an official transcript — a transcript prepared by a parent or teacher counts, beginning with 9th grade and signed by hand by the person who prepared it — and does not require the GED when official transcripts are submitted. UIS considers home school graduates for merit scholarships automatically.
Dual credit: the Dual Credit Quality Act (110 ILCS 27) governs partnership agreements between community college districts and school districts, and it says nothing specific about home-schooled students. Each college sets its own rules. Lincoln Land Community College, for example, says homeschooled students can take its College Now courses if their parent or instructor can give them high school credit, and otherwise take LLCC classes as "courses only." Ask your local community college.
MAP grant: the Monetary Award Program (110 ILCS 947/35) is Illinois's need-based college grant for state residents enrolled at a qualified institution; it pays only tuition and necessary fees, capped in the statute at
0,896 for fiscal year 2024 and each year after, or less if funds are limited. The statute doesn't address home-schooled graduates; ask the Illinois Student Assistance Commission (ISAC) or the college's financial aid office about documentation.
Public school classes, sports and special education
Part-time classes: a school board may accept nonpublic school students in part-time attendance in its regular education program if there is sufficient space in the school (105 ILCS 5/10-20.24). The request for the next school year must be submitted before May 1, and only to public schools in the district where the child lives. ISBE says home-schooled students may attend their local public school part time when the request was made by May 1 of the previous school year, there is enough space, and the child lives in the school's attendance zone.
Activities: ISBE says public schools in general have no obligation to open extracurricular activities to home-schooled students. The exception is a part-time student enrolled in a course with a required extracurricular part — for example, after-school band practice that is part of a band class.
High school sports (IHSA): IHSA By-laws don't prohibit home-schooled students from playing for an IHSA member high school, but they don't require member schools to allow it; the local school decides. Under By-law 3.011 the student must be enrolled at the member school, taking and passing at least one credit-bearing course there each semester and at least 25 credit hours of work in all (the equivalent of five half-credit courses) at the school or in a program it approves, with credit toward graduation granted by the school; must meet all other IHSA by-laws (residence, transfer, scholastic standing); and must pay the school's applicable tuition and fees. IHSA treats a home-schooled student as a student in a private school. Elementary and middle school sports are governed by the Illinois Elementary School Association's own by-laws.
Special education: ISBE says home-schooled students are included in the private school population for federal special education, so a district must spend a proportionate share of its federal IDEA funds on parentally placed private and home-schooled students with disabilities, and must carry out child find, consultation and services for them. That share is usually much smaller than what districts spend in public schools, and a district can end services for the rest of the year when the funds run out. Home-schooled students with disabilities aren't entitled to an IEP; districts often provide an Individual Services Plan (ISP) instead.
Part-time special education: school boards must accept children with disabilities enrolled in nonpublic schools in part-time attendance; the parent makes the request to a public school in the district where the child lives (105 ILCS 5/14-6.01). ISBE says the student must attend the public school for at least one instructional subject to qualify for an IEP, and receives IEP services to the extent the student actually attends.
Consultation meetings: districts hold "timely and meaningful consultation" (TMC) meetings with private school and home school representatives, typically once a year, to describe the proportionate share and planned services; ISBE says the last meeting for the following year's services must be held by May 31. Contact the district's administrative office where your home school is located about services and the child find and evaluation process.
Driver's education and licenses for home-schooled teens
District driver's education: every school district that maintains grades 9 through 12 must offer a driver education course, and both the classroom and behind-the-wheel parts are open to resident and non-resident students attending a non-public school in the district (105 ILCS 5/27-815, formerly 27-24.2). ISBE's homeschool guidance says districts must provide driver's education to eligible homeschooled students in the district, that the parent must notify the district by April 1 of the student who wants the course the next school year, and that the parent must show the student passed at least eight courses during the previous two semesters. The statute's April 1 notice now sits in 105 ILCS 5/27-830 (formerly 27-24.4).
The course: the statute requires at least 30 clock hours of classroom instruction and 6 clock hours of behind-the-wheel instruction with an instructor endorsed by ISBE. For the 2026–27 school year a district may charge a fee of up to $50, or up to
50 after a public hearing, and must waive it for a student unable to pay (105 ILCS 5/27-815).
Approved courses: Illinois law defines an approved driver education course as an ISBE-approved course offered by a public or private school maintaining grades 9 through 12, or an ISBE-approved course offered by a licensed commercial driver training school (625 ILCS 5/1-103). Home-schooled teens can use either a district course or a licensed commercial school.
Instruction permit: a teen may get an instruction permit at 15 if enrolled in an approved driver education course, or at 17 years and 3 months without one (625 ILCS 5/6-103). The permit is valid for 24 months; the teen drives with the driver education instructor or with a parent, legal guardian, family member or person in loco parentis who is at least 21, licensed for the vehicle, has at least a year of driving experience, and sits beside the driver (625 ILCS 5/6-107.1).
License under 18: a graduated license requires age 16, an instruction permit held for at least 9 months, a passed approved driver education course, and a parent's certification of at least 50 hours of practice, 10 of them at night (625 ILCS 5/6-107(b)). The applicant must also show school status, and the statute lists "receiving home instruction" as one of the accepted ways (625 ILCS 5/6-107(b-1)).
Check with the Secretary of State: the Secretary of State's driver services pages weren't reachable when we checked, so confirm what proof of home instruction a driver services facility accepts before you go.
For vendors: serving Illinois homeschool families
No homeschool account, no approved list: Illinois has no state program that pays homeschool vendors and no approved-vendor list. Families pay you directly. Don't suggest that a state program pays for your products.
The K-12 Education Expense Credit: families can claim 25% of qualifying expenses over
50, up to $750 per family (tax year 2025). For home schools, IDOR counts tuition, PE fees at a private facility, consumable workbooks and teacher's grade books, book and curriculum rentals, consumable lab supplies and lab fees, and shipping and sales tax on those items. It doesn't count non-consumable textbooks, flash cards, wall maps, calculators, or items the family keeps, such as instruments or athletic equipment. Don't tell a family a product qualifies unless it fits Publication 112.
Receipts: home school families must attach receipts to their return, and IDOR won't accept a cancelled check. An itemized receipt that shows the type and amount paid for each student, the calendar year, your business name and address, and the parent's name helps families claim the credit.
Curriculum: families choose their own; the only state requirement is instruction in English in language arts, mathematics, biological and physical science, social science, fine arts, and physical development and health. ISBE doesn't review or recommend curriculum, and it doesn't accredit programs — but a public high school may not grant credit for classes that didn't come from an accredited program, so be clear about your accreditation if families may re-enroll.
Testing and records: Illinois requires no tests, and home-schooled students can't take the state's accountability tests, so achievement tests, PSAT/SAT preparation, the GED or HiSET, transcripts and course records are services families choose. Records matter when a student re-enrolls in public school or applies to college.
Sports, driver's ed and college: home-schooled athletes who play for an IHSA school must take at least one course at that school and 25 credit hours of approved work; teens need an approved driver education course from a district or a licensed commercial driving school; and many students take community college courses. Programs that complement those paths are in demand.
Listing on My Learning Source is separate from any state program — Illinois doesn't approve vendors for homeschool families, and families find you here either way.
My Learning Source is an independent marketplace. We are not affiliated with the Illinois State Board of Education, any Regional Office of Education or school district, Chicago Public Schools, the Illinois General Assembly, the Office of the Governor, the Illinois Department of Revenue, the Illinois Secretary of State, the Illinois Community College Board, the Illinois Student Assistance Commission, the IHSA, any college or university, or any scholarship granting organization. Illinois does not approve vendors for homeschool families, and a listing here says nothing about any tax credit or scholarship program. This guide is general information, not legal or tax advice.
As of November 2026.
Loading the full Illinois site… If it does not appear, everything on this page is readable above.