What is the Illinois exemption allowance?

  • For tax years beginning January 1, 2018, it is $2225 per exemption.  If someone else can claim you as a dependent and your Illinois base income is $2225 or less, your exemption allowance is $2225. If your income is greater than $2225, your exemption allowance is 0. 
  • For tax years 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.  

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. 

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.



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