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SCAM ALERT: DCEO has been made aware of organizations receiving fraudulent “notice of award” letters claiming to be from the Illinois Department of Commerce and Economic Opportunity. These are not legitimate notices from DCEO. If your organization receives a notice, please report it to the Federal Trade Commission and/or the FBI’s Internet Crime Complaint Center.

Eligibility

Am I Eligible?

Employers are eligible to apply for this tax credit if both of the following conditions are met:

The apprentice must:

  • At least 16 years of age (at the close of the school year for which a credit is sought)
  • An Illinois resident
  • Enrolled full-time in a U.S. Department of Labor (USDOL) registered apprenticeship program during the school year

The employer must:

  • Be an Illinois taxpayer who is the employer of the qualifying apprentice.
  • Sponsor or maintain a partnership with a fulltime U.S Department of Labor (USDOL) Registered apprenticeship program.

To register a program with USDOL, visit: Explore Apprenticeship | Apprenticeship.gov

Qualified Educational Expenses

  • Tuition
  • Instructional materials
  • Other expenses related to training apprentices, as approved by the Department
  • Lab fees

Accredited Training Organization Definition

An accredited training organization includes:

  • An organization that incurs costs related to training apprentice employees.
  • An organization that maintains a program that results in an industry-recognized credential and is approved by the United States Department of Labor, Office of Apprenticeships, regardless of the organization’s affiliation with a public or nonpublic secondary school in Illinois.

Affiliated entities must fit one of these categories:

  • A college or university that awards industry-recognized credentials or degrees
  • A sponsor of federally registered apprenticeship programs
  • Any public or private training provider (for example, a joint labor-management organization)

Non-affiliated entities must obtain preapproval from the Department before claiming tax credits.