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.