Hello,

I have a new client who is blind and owns a newly formed LLC (S-corp) in Illinois.

The Illinois Department of Human Services' Division of Rehabilitation Services (DHS/DRS) is the state's lead agency serving persons with disabilities. 

My client is part of a program called The Business Enterprise Program for the Blind (BEPB), which offers experienced small business owners all start up costs associated with equipment, products and structural design are managed by the BEPB program. 

The Illinois Department of Human Services gave my client a no-interest loan for inventory and working capital, which is expected to be paid back. 

The company had net income of $10,589. Upon completing a DRAFT of her return, she ends up owing Illinois $683 . 

QUESTION: Wouldn't there be any business credits for a blind business owner operating a state program?

Please advise. 

Thanks,

Katie