Schedule 1299-I "Income Tax Credits Information and Worksheets" - Illinois

What Is Schedule 1299-I?

This is a legal form that was released by the Illinois Department of Revenue - a government authority operating within Illinois. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2021;
  • The latest edition provided by the Illinois Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Schedule 1299-I by clicking the link below or browse more documents and templates provided by the Illinois Department of Revenue.

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Illinois Department of Revenue
2020 Schedule 1299-I
Income Tax Credits Information and Worksheets
What’s New
Note: See the Department of Commerce and Economic
Opportunity (DCEO) website for a list of incentives (credits)
The River Edge Redevelopment Zone Investment (Code 5530) and
and DCEO contact information. See the Department of Natural
River Edge Redevelopment Zone Remediation (Code 5550) Credits
Resources (DNR) website for a list of credits and DNR contact
cannot be carried forward on Schedules 1299-A, 1299-C, or 1299-D
information.
on or after July 12, 2021.
For several credits, you may have more qualifying items than space
The Veterans Job Credit (Code 5390) cannot be carried forward on
provided. For any of these credits in which you exceed the allotted
space to calculate the credit, use a separate sheet in the same
Schedules 1299-A, 1229-C, and 1299-D after December 31, 2021.
format and include the individual amounts from multiple sheets and
the total from the worksheet in these instructions on the line for each
General Information
credit on Schedules 1299-C, 1299-D, or 1299-A. Do not enter the
total on your additional sheets.
For example, if you have more than three qualifying properties for
If you are entitled to the following income tax credits, use the
the Enterprise Zone Investment Credit, use an additional sheet
instructions and worksheets in this schedule to determine the amount
in the same format provided on the Enterprise Zone Investment
of credit to list in Column E, Credit Earned or Carried, of Schedules
Credit Worksheet. Add the totals from the worksheet and the
1299-C, Income Tax Subtractions and Credits (for individuals)
additional sheets and enter the total on Schedules 1299-C or
and 1299-A, Tax Subtractions and Credits (for partnerships and
1299-A, Column E, or Schedule 1299-D, Column F, for your
S corporations) and Column F, Credit Amount Earned, of Schedule
Enterprise Zone Investment Credit.
1299-D, Income Tax Credits (for corporations and fiduciaries):
Additionally, if you receive more than one Schedule K-1-P for any
• TECH-PREP Youth Vocational Programs
eligible credit, add the amounts from all Schedules K-1-P for that
credit and enter the total in Column F, Distributive Share or Transfer,
• Dependent Care Assistance Program
on the corresponding line of Schedule 1299-C or 1299-A, or Column
• Film Production Services
G, Distributive Share Credit from K-1-P/T, on the corresponding line
• Employee Child Care (Corporate filers only)
of Schedule 1299-D that you enter that credit code. If you file an
• Enterprise Zone Investment
Illinois combined unitary return, see specific unitary instructions and
• Enterprise Zone Construction Jobs (effective for tax years
examples on the Schedule 1299-D and 1299-A Instructions.
beginning on or after January 1, 2021)
Keep a copy of your worksheets or calculations and Schedule 1299-I
• High Impact Business Construction Jobs (effective for tax years
in your records. You may be required to submit further information to
beginning on or after January 1, 2021)
support your filing.
• High Impact Business Investment
Follow the specific schedule instructions for how to enter your credits
• Affordable Housing Donations
on your Schedule 1299-C, 1299-D or 1299-A.
• Economic Development for a Growing Economy (EDGE)
Should I round?
• New Construction EDGE (effective for tax years beginning on or
You must round the dollar amounts on Schedule 1299-I to whole-
after January 1, 2021)
dollar amounts. To do this, you should drop any amount less than
• Research and Development
50 cents and increase any amount of 50 cents or more to the next
• Wages Paid to Ex-Felons
higher dollar.
• Student-Assistance Contributions
What if I need additional assistance or forms?
• Angel Investment
• Visit our website at tax.illinois.gov for assistance, forms or
• New Markets Development
schedules.
• River Edge Historic Preservation
• Write us at:
• River Edge Construction Jobs (effective for tax years beginning
ILLINOIS DEPARTMENT OF REVENUE
on or after January 1, 2021)
PO BOX 19001
SPRINGFIELD IL 62794-9001
• Live Theater Production
• Call 1 800 732 8866 or 217 782-3336 (TDD, telecommunications
• Hospital
device for the deaf, at 1 800 544-5304).
• Invest in Kids
• Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m.
• Instructional Materials and Supplies (Form IL-1040 filers only)
(Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices),
• Adoption (Form IL-1040 filers only)
Monday through Friday.
• Data Center Construction Employment
• Historic Preservation
• Apprenticeship Education Expense
If you are filing an Illinois combined unitary return, complete one
Illinois Schedule 1299-D or 1299-A for the entire unitary business
group by listing the credit by unitary member. See the specific
Schedule 1299 instructions for more information.
Printed by the authority of the State of Illinois - Web only, One copy
Page 1 of 13
Schedule 1299-I (R-01/21)
Illinois Department of Revenue
2020 Schedule 1299-I
Income Tax Credits Information and Worksheets
What’s New
Note: See the Department of Commerce and Economic
Opportunity (DCEO) website for a list of incentives (credits)
The River Edge Redevelopment Zone Investment (Code 5530) and
and DCEO contact information. See the Department of Natural
River Edge Redevelopment Zone Remediation (Code 5550) Credits
Resources (DNR) website for a list of credits and DNR contact
cannot be carried forward on Schedules 1299-A, 1299-C, or 1299-D
information.
on or after July 12, 2021.
For several credits, you may have more qualifying items than space
The Veterans Job Credit (Code 5390) cannot be carried forward on
provided. For any of these credits in which you exceed the allotted
space to calculate the credit, use a separate sheet in the same
Schedules 1299-A, 1229-C, and 1299-D after December 31, 2021.
format and include the individual amounts from multiple sheets and
the total from the worksheet in these instructions on the line for each
General Information
credit on Schedules 1299-C, 1299-D, or 1299-A. Do not enter the
total on your additional sheets.
For example, if you have more than three qualifying properties for
If you are entitled to the following income tax credits, use the
the Enterprise Zone Investment Credit, use an additional sheet
instructions and worksheets in this schedule to determine the amount
in the same format provided on the Enterprise Zone Investment
of credit to list in Column E, Credit Earned or Carried, of Schedules
Credit Worksheet. Add the totals from the worksheet and the
1299-C, Income Tax Subtractions and Credits (for individuals)
additional sheets and enter the total on Schedules 1299-C or
and 1299-A, Tax Subtractions and Credits (for partnerships and
1299-A, Column E, or Schedule 1299-D, Column F, for your
S corporations) and Column F, Credit Amount Earned, of Schedule
Enterprise Zone Investment Credit.
1299-D, Income Tax Credits (for corporations and fiduciaries):
Additionally, if you receive more than one Schedule K-1-P for any
• TECH-PREP Youth Vocational Programs
eligible credit, add the amounts from all Schedules K-1-P for that
credit and enter the total in Column F, Distributive Share or Transfer,
• Dependent Care Assistance Program
on the corresponding line of Schedule 1299-C or 1299-A, or Column
• Film Production Services
G, Distributive Share Credit from K-1-P/T, on the corresponding line
• Employee Child Care (Corporate filers only)
of Schedule 1299-D that you enter that credit code. If you file an
• Enterprise Zone Investment
Illinois combined unitary return, see specific unitary instructions and
• Enterprise Zone Construction Jobs (effective for tax years
examples on the Schedule 1299-D and 1299-A Instructions.
beginning on or after January 1, 2021)
Keep a copy of your worksheets or calculations and Schedule 1299-I
• High Impact Business Construction Jobs (effective for tax years
in your records. You may be required to submit further information to
beginning on or after January 1, 2021)
support your filing.
• High Impact Business Investment
Follow the specific schedule instructions for how to enter your credits
• Affordable Housing Donations
on your Schedule 1299-C, 1299-D or 1299-A.
• Economic Development for a Growing Economy (EDGE)
Should I round?
• New Construction EDGE (effective for tax years beginning on or
You must round the dollar amounts on Schedule 1299-I to whole-
after January 1, 2021)
dollar amounts. To do this, you should drop any amount less than
• Research and Development
50 cents and increase any amount of 50 cents or more to the next
• Wages Paid to Ex-Felons
higher dollar.
• Student-Assistance Contributions
What if I need additional assistance or forms?
• Angel Investment
• Visit our website at tax.illinois.gov for assistance, forms or
• New Markets Development
schedules.
• River Edge Historic Preservation
• Write us at:
• River Edge Construction Jobs (effective for tax years beginning
ILLINOIS DEPARTMENT OF REVENUE
on or after January 1, 2021)
PO BOX 19001
SPRINGFIELD IL 62794-9001
• Live Theater Production
• Call 1 800 732 8866 or 217 782-3336 (TDD, telecommunications
• Hospital
device for the deaf, at 1 800 544-5304).
• Invest in Kids
• Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m.
• Instructional Materials and Supplies (Form IL-1040 filers only)
(Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices),
• Adoption (Form IL-1040 filers only)
Monday through Friday.
• Data Center Construction Employment
• Historic Preservation
• Apprenticeship Education Expense
If you are filing an Illinois combined unitary return, complete one
Illinois Schedule 1299-D or 1299-A for the entire unitary business
group by listing the credit by unitary member. See the specific
Schedule 1299 instructions for more information.
Printed by the authority of the State of Illinois - Web only, One copy
Page 1 of 13
Schedule 1299-I (R-01/21)
Expired Credits, but can still be carried forward or distributed
Specific Instructions
5390
Veterans Jobs (Credit earned in tax years
beginning before January 1, 2015, for qualified
These instructions and worksheets are to be used to determine the
veterans, and for tax years ending on or before
amount of credit to list on your Schedule
December 31, 2016, for qualified unemployed
• 1299-A, Column E for credits earned in the current year.
veterans). Credit may not be used after
• 1299-C, Column E for credits earned in the current year and
December 31, 2021.
credits carried forward from past years. Use a separate line on
5530
River Edge Redevelopment Zone Investment
Schedule 1299-C for each tax year in which a credit was earned
(Credit earned in tax years beginning before
or is being carried.
July 12, 2016). Credit may not be used on or
• 1299-D, Column F for credits earned in the current year.
after July 12, 2021.
See the instructions for the specific Schedule 1299 you are filing for
5550
River Edge Redevelopment Zone Remediation
additional information.
(Credit earned in tax years beginning before
Each credit has a four-digit code used to identify it on
July 12, 2016). Credit may not be used on or
Schedule 1299-C, 1299-D, or 1299-A. The first digit of the code
after July 12, 2021.
indicates how many years the credit can be carried forward. For
5700
Natural Disaster (Credit earned in tax years
example, all credits that can be carried forward two years start
beginning on or after January 1, 2017 and
with “2”. The remaining three digits are the unique indicator for that
beginning prior to January 1, 2019)
specific code. Ten year carry forwards will use two digits for the year
1000
Historic Preservation (Credit earned in tax years
and two digits as the unique indicator. Credit codes that start with “0”
ending on or before December 31, 2015)
cannot be carried forward.
If you earn more than one of the same eligible credit code with the
same expiration date, you should add the amounts from all of that
credit code when calculating the credit earned in the current year.
Credit Code Income Tax Credit Name
Active Credits
0160
Apprenticeship Education Expense
2000
TECH-PREP Youth Vocational Programs
2200
Dependent Care Assistance Program
5000
Film Production Services
5040
Employee Child Care (Corporate filers only)
5080
Enterprise Zone Investment
5120
Enterprise Zone Construction Jobs (effective
for tax years beginning on or after January 1, 2021)
5160
High Impact Business Construction Jobs (effective
for tax years beginning on or after January 1, 2021)
5220
High Impact Business Investment
5260
Affordable Housing Donations
5300
Economic Development for a Growing Economy
(EDGE)
5320
New Construction EDGE (effective for tax years
beginning on or after January 1, 2021)
5340
Research and Development
5380
Wages Paid to Ex-Felons
5420
Student-Assistance Contributions
5460
Angel Investment
5500
New Markets Development
5540
River Edge Historic Preservation
5560
River Edge Construction Jobs (effective for tax
years beginning on or after January 1, 2021)
5580
Live Theater Production
5620
Hospital
5660
Invest in Kids
5740
Instructional Materials and Supplies (Form IL-1040
filers only)
5780
Adoption (Form IL-1040 filers only)
5820
Data Center Construction Employment
1030
Historic Preservation
Page 2 of 13
Schedule 1299-I (R-01/21)
Tax Credits that can be used in the current year
Apprenticeship Education Expense (Credit Code 0160)
35 ILCS 5/229
For taxable years beginning on or after January 1, 2020, and beginning on or before January 1, 2025, the employer of one or more
qualifying apprentices shall be allowed a credit against income tax for qualified education expenses incurred on behalf of a qualifying
apprentice. This credit cannot be carried forward or transferred.
Contact DCEO for more information.
Enter the total amount of credit from all Apprenticeship Education Expense tax credit certificates you received from DCEO in Column E of
your Schedule 1299-C or 1299-A, Step 3, or Column F of Schedule 1299-D, Step 3 on the line that you enter “0” in Column A (Schedule
1299-C only) and Credit Code 0160 in Column B.
Attach a copy of the DCEO certificate(s) to your Schedule 1299-C, 1299-D, or 1299-A.
Tax Credits that can be carried for two years
TECH-PREP Youth Vocational Programs (Credit Code 2000)
35 ILCS 5/209
“Qualifying TECH-PREP programs” are those certified by the Illinois State Board of Education.
You may take this credit, for tax years ending on or after June 30, 1995, if
• you are primarily engaged in manufacturing, and
• you have direct payroll expenses for qualifying cooperative secondary school youth vocational programs in Illinois, or you pay for personal
services performed by a TECH-PREP student or instructor who would be subject to withholding if they were employed by you and no
other credit is claimed by the actual employer.
You may not take this credit for programs with national standards that have been or will be approved by the U.S. Department of Labor,
Bureau of Apprenticeship Training, or any federal agency succeeding to the responsibilities of that bureau.
Add the amount of direct payroll expenses for cooperative secondary school youth vocational programs and the amount paid to a
TECH-PREP student or instructor employed by you for personal services performed. Enter the total amount on the line below.
Multiply this amount by 20 percent (.20).
x .20 =
Enter the result in Column E of your Schedule 1299-C, Step 3, or Column F of your Schedule 1299-D, Step 3 on the line that you enter “2” in
Column A (Schedule 1299-C only) and Credit Code 2000 in Column B.
Dependent Care Assistance Program (Credit Code 2200)
35 ILCS 5/210
You qualify for this credit, for tax years ending on or after June 30, 1995, if
• you are primarily engaged in manufacturing, and
• you have an on-site facility dependent care assistance program that is in Illinois and on the premises of your workplace.
Enter the amount of your expenses, reported under the IRC Section 129(d)(7), that were used for on-site dependent care on the line below.
Multiply this amount by 5 percent (.05).
x .05 =
Enter the result in Column E of your Schedule 1299-C, Step 3, or Column F of your Schedule 1299-D, Step 3 on the line that you enter “2” in
Column A (Schedule 1299-C only) and Credit Code 2200 in Column B.
Note: This credit cannot be claimed if the five percent (.05) Employee Child Care Credit is claimed.
Tax Credits that can be carried for five years
Film Production Services (Credit Code 5000)
35 ILCS 5/213
A taxpayer shall not be entitled to this credit for tax years beginning on or after January 1, 2027.
To qualify for this credit you must have
• applied for and received a Tax Credit Certificate (indicating the amount of credit) from DCEO, or
• received a certificate from DCEO showing that a credit was transferred to you.
Contact DCEO for more information.
Enter the total amount of credit from all Film Production Services tax credit certificates you received from DCEO in Column E of your
Schedule 1299-C or 1299-A, Step 3, or Column F of your Schedule 1299-D, Step 3 on the line that you enter “5” in Column A (Schedule
1299-C only) and Credit Code 5000 in Column B.
Page 3 of 13
Schedule 1299-I (R-01/21)
Attach a copy of every DCEO certificate received to your Schedule 1299-C, 1299-D, or 1299-A.
Employee Child Care (Corporate filers only) (Credit Code 5040)
35 ILCS 5/210.5
“Start-up costs” include planning, site-preparation, construction, renovation, or acquisition of a child care facility.
You may take this credit if
• you file Form IL-1120, or Form IL-990-T taxed as a corporation, and
• you provide a child care facility, located in Illinois, for the children of your employees.
Note: You must keep records documenting all costs for which the credit is being claimed.
This is a two-part income tax credit.
Part One – For tax years ending on or after December 31, 2007, a credit of 30 percent (.30) of the “start-up costs” spent by you to provide a
child care facility for the children of your employees is allowed.
Enter the total amount of “start-up costs” to provide the child care facility. Multiply this amount by 30 percent (.30), and enter the result.
x .30 =
Part Two – For tax years ending on or after December 31, 2000, a credit of five percent (.05) of the annual amount paid by you to provide the
child care facility for your employees’ children is allowed.
Enter the annual amount paid to provide the child care facility. Multiply this amount by five percent (.05), and enter the result.
x .05 =
Note: The five percent (.05) credit cannot be claimed if the Dependent Care Assistance Program Tax Credit is claimed.
Add the totals of Part One and Part Two and enter the result in Column F of your Schedule 1299-D, Step 3 on the line that you enter Credit
Code 5040 in Column B.
Enterprise Zone Investment (Credit Code 5080)
35 ILCS 5/201(f)
“Qualified property” is property that
• is tangible;
• is depreciable according to Internal Revenue Code (IRC) Section 167;
• has a useful life of four or more years as of the date placed in service in Illinois; and
• is acquired by purchase as defined in IRC Section 179(d).
Qualified property can be new or used but does not qualify for the Enterprise Zone Credit if it was previously used in Illinois in a manner that
qualified for that credit or for the Replacement Tax Investment Credit on Form IL-477, Replacement Tax Investment Credits. Qualified property
includes buildings, structural components of buildings, and signs that are real property. It does not include land or improvements to real property that
are not a structural component of a building, such as landscaping, sewer lines, local access roads, fencing, parking lots, and other appurtenances.
Any improvement or addition made on or after the date the enterprise zone or river edge redevelopment zone was designated, or on or after the
date the business was designated as a high impact business, is considered to be qualified property to the extent that the improvement or addition
increases the adjusted basis of the property previously placed in service in Illinois and otherwise meets the requirements of qualified property.
For taxable years ending on or after July 1, 2006, you may take this credit if you
• placed qualified property in service in an Illinois enterprise zone within the tax year,
• placed it in service on or after the date the zone was officially designated as an enterprise zone, and
• continued to use the qualified property on the last day of your tax year.
Using the worksheet on the next page and these instructions, figure your Enterprise Zone Investment credit to enter on your Schedule 1299.
Column A – Describe each item of qualified property you placed in service in an Illinois enterprise zone.
Column B – Enter the month and year each item of qualified property was placed in service in Illinois. An item is placed in service on the
earlier of
• the date the item is placed in a condition or state of readiness and availability for its specifically assigned function, or
• the date the depreciation period of the item begins. (Generally, this will be the same date the item is placed in service for purposes of the
federal depreciation deduction.)
Column C – If you are using the federal accelerated cost recovery system (ACRS) to depreciate the property, enter the ACRS class assigned
to each item of qualified property. Property assigned to an ACRS class of less than four years is not qualified.
If you are not using the ACRS method to depreciate the property, enter the useful life assigned to the property for federal depreciation
purposes. The useful life of the property when placed in service must be four or more years to qualify.
Column D – Indicate whether each item of qualified property is new or used. If the property was previously used, enter the abbreviation of the
state where the property was located. If you are filing Schedule 1299-D or 1299-A and the property was previously used in Illinois, but not in
a manner that qualified for this credit or for the Replacement Tax Investment Credit on Form IL-477, maintain a statement in your records to
provide upon request.
Column E – Enter the name of the enterprise zone in which the property is used.
Note: Qualified enterprise zones are listed on the DCEO website.
Column F – For each item of property, enter the basis used to figure the depreciation deduction for federal income tax purposes. Generally,
the basis will be the purchase price, plus any capital expenditures, minus any rebates and IRC Section 179 deductions. The basis is not
reduced by depreciation, including bonus depreciation, except depreciation you were allowed to claim before the date you placed it in service
in Illinois, or in an Illinois enterprise or river edge redevelopment zone.
Page 4 of 13
Schedule 1299-I (R-01/21)
Column G – If you placed property in service in an enterprise zone, the credit rate is .005.
Column H – Multiply each entry in Column F by the amount in Column G, and enter the result in Column H.
Enterprise Zone Investment Worksheet
Line 4 – Follow the instructions on the worksheet.
A
B
C
D
E
F
G
H
Description of
Date placed in
ACRS
New/Used
Name of zone
Basis
Rate
Column F x Column G
qualified property
service in Illinois
class
)
(see instr.
Month Year
1
1
.005
/
2
2
.005
/
3
3
.005
/
4 Total Column H, Lines 1 through 3. Enter the result in Column E of your Schedule 1299-C or 1299-A, Step 3,
or Column F of your Schedule 1299-D, Step 3 on the line that you enter “5” in Column A (Schedule 1299-C
only) and Credit Code 5080 in Column B.
4
Enterprise Zone Construction Jobs (Credit Code 5120)
35 ILCS 5/201(f)
“Enterprise Zone construction jobs credit employee” means a laborer or worker who is employed by an Illinois contractor or subcontractor
in the actual construction work on the site of an Enterprise Zone construction jobs credit project.
“Enterprise Zone construction jobs credit project” means building a structure or building or making improvements of any kind to real
property commissioned and paid for by a business that has applied and been approved for an Enterprise Zone construction jobs credit.
“Enterprise Zone construction jobs credit project” does not include the routine operation, routine repair, or routine maintenance of
existing structures, buildings, or real property.
“Incremental income tax” means the total amount withheld during the taxable year from the compensation of Enterprise Zone construction
jobs credit employees.
“Underserved area” means a geographic area that meets one or more of the following conditions:
(1) the area has a poverty rate of at least 20% according to the latest federal decennial census;
(2) 75% or more of the children in the area participate in the federal free lunch program according to reported statistics from the State
Board of Education;
(3) at least 20% of the households in the area receive assistance under the Supplemental Nutrition Assistance Program (SNAP); or
(4) the area has an average unemployment rate, as determined by the Illinois Department of Employment Security, that is more than 120%
of the national unemployment average, as determined by the U.S. Department of Labor, for a period of at least 2 consecutive calendar
years preceding the date of the application.
For taxable years beginning on or after January 1, 2021, a taxpayer who has been awarded a credit certificate by DCEO is entitled to a
credit. The amount of the credit shall be 50% (75% if the project is located in an underserved area) of the amount of the incremental income
tax attributable to Enterprise Zone construction jobs credit employees employed in the course of completing an Enterprise Zone construction
jobs project. To qualify for the credit, you must have applied for and received a tax credit certificate from DCEO.
Contact DCEO for more information.
Enter the amount of Enterprise Zone Construction Jobs credit awarded to you by DCEO during your current tax year in Column E of your
Schedule 1299-C or 1299-A, Step 3, or Column F of your Schedule 1299-D, Step 3 on the line that you enter “5” in Column A (Schedule
1299-C only) and Credit Code 5120 in Column B.
Attach a copy of every DCEO certificate received to your Schedule 1299-C, 1299-D, or 1299-A.
High Impact Business Construction Jobs (Credit Code 5160)
35 ILCS 5/201(h-5)
“High Impact Business construction job employee” means a laborer or worker who is employed by an Illinois contractor or subcontractor
in the actual construction work on the site of a High Impact Business construction job project.
“High Impact Business construction jobs project” means building a structure or building or making improvements of any kind to real
property, undertaken and commissioned by a business that was designated as a High Impact Business. The term “High Impact Business
construction jobs project” does not include the routine operation, routine repair, or routine maintenance of existing structures, buildings, or real
property.
“Incremental income tax” means the total amount withheld during the taxable year from the compensation of High Impact Business
construction job employees.
“Underserved area” means a geographic area that meets one or more of the following conditions:
(1) the area has a poverty rate of at least 20% according to the latest federal decennial census;
(2) 75% or more of the children in the area participate in the federal free lunch program according to reported statistics from the State
Board of Education;
(3) at least 20% of the households in the area receive assistance under the Supplemental Nutrition Assistance Program (SNAP); or
(4) the area has an average unemployment rate, as determined by the Illinois Department of Employment Security, that is more than 120%
Page 5 of 13
Schedule 1299-I (R-01/21)
Page of 13