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Director Jerry F. Costello II

Agritourism Liability Insurance Tax Credit Application

Agritourism Tax Credit Application Instructions

  1. Determine which Illinois income tax form will be used to claim the credit.
  2. Locate liability insurance policy, documenting the price of policy.
  3. Locate receipt showing liability insurance policy.
  4. Complete the form below using the tax ID* and business name registered with the Illinois Department of Revenue and upload the required documentation.
    *Use the tax ID you will later use to report income tax with the Illinois Department of Revenue.
    *If the Tax ID used on the agritourism tax credit application does not match the tax ID on the income tax report, the credit may be rejected. Please ensure the accuracy of this information.

Application

For taxable years beginning on or after January 1, 2022, and ending on or before December 31, 2023, any individual or entity that operates an agritourism operation in the State during the taxable year shall be entitled to a tax credit against the tax imposed by subsections (a) and (b) of Section 201 equal to the lesser of 100% of the liability insurance premiums paid by that individual or entity during the taxable year or $1,000.

Definitions

Agritourism operation an individual or entity that carries out agricultural activities on agricultural property and allows members of the general public, for recreational, entertainment, or educational purposes, to view or enjoy those activities.

Agritourism activities includes, but is not limited to, the following: (1) historic, cultural, and on-site educational programs; (2) guided and self-guided tours, including school tours; (3) animal exhibitions or petting zoos; (4) agricultural crop mazes, such as corn or flower mazes; (5) harvest-your-own or U-pick operations; (6) horseback or pony rides; and (7) hayrides or sleigh rides. Agritourism activities DOES NOT include the following activities: (1) hunting; (2) fishing; (3) amusement rides; (4) rodeos; (5) off-road biking or motorized off-highway or all-terrain vehicle activities; (6) boating, swimming, canoeing, hiking, camping, skiing, bounce houses, or similar activities; or (7) entertainment venues such as weddings or concerts.

Agricultural property means property that is used in whole or in part for production agriculture, as defined in Section 3-35 of the Use Tax Act, or used in connection with one or more of the following: (1) the growing and harvesting of crops; (2) the feeding, breeding, and management of livestock; (3) dairying or any other agricultural or horticultural use or combination of those uses, including, but not limited to, the harvesting of hay, grain, fruit, or truck or vegetable crops, or floriculture, mushroom growing, plant or tree nurseries, orchards, forestry, sod farming, or greenhouses; or (4) the keeping, raising, and feeding of livestock or poultry, including dairying, poultry, swine, sheep, beef cattle, ponies or horses, fur farming, bees, fish and wildlife farming.

* indicates required field

Enter the name to be used when claiming credit on income tax form

Enter the Tax ID Number OR Last 4 of SSN to be used when claiming credit on income tax form

Identify which income tax form you’ll use to claim the credit

Each tax year requires its own application

Amount Paid for the tax year selected above or $1,000 whichever is less

I verify that during the tax year which I am applying, I have conducted business as an Agritourism operation that provided: (Check all that apply)

Attach a copy of liability insurance for the tax year selected above

Attach the receipt for the applicable liability insurance policy

    Multiple files can be uploaded by holding down Shift or Ctrl while selecting.

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    ​​​Contact Information

    Illinois Department of Agriculture
    State Fairgrounds
    801 E. Sangamon Ave
    Springfield, IL 62702-1813

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