What is the Illinois exemption allowance?

2017 Tax Year:

  • Calendar-year filers with a tax year beginning January 1, 2017, it is $2175 per exemption.  If someone else can claim you as a dependent and your Illinois base income is $2175 or less, your exemption allowance is $2175. If income is greater than $2175, your exemption allowance is 0.
  • Fiscal-year filers with a tax year beginning June 1, 2017, it is $2000 per exemption.  If someone else can claim you as a dependent and your Illinois base income is $2000 or less, your exemption allowance is $2000.  If income is greater than $2000, your exemption allowance is 0. 

Note: For tax years beginning on or after January 1, 2017, the Illinois exemption allowance is not allowed if a taxpayer’s federal adjusted gross income (AGI) exceeds $500,000 for returns with a federal filing status of married filing jointly, or $250,000 for all other returns.

Prior Tax Years:

  • For tax years beginning January 1, 2016, it is $2175 per exemption. If someone else can claim you as a dependent and your Illinois base income is $2175 or less, your exemption allowance is $2175. If income is greater than $2175, your exemption allowance is 0.
  • For tax years beginning January 1, 2015, it is $2150 per exemption. If someone else can claim you as a dependent and your Illinois base income is $2150 or less, your exemption allowance is $2150. If income is greater than $2150, your exemption allowance is 0.
  • For tax years beginning January 1, 2014, it is $2125 per exemption. If someone else can claim you as a dependent and your Illinois base income is $2125 or less, your exemption allowance is $2125. If income is greater than $2125, your exemption allowance is 0.

If you (or your spouse if married filing jointly) were 65 or older and/or legally blind, the exemption allowance is an additional $1000, whichever is applicable. Please see the  IL-1040 instructions for additional information. 

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.