What is the Illinois personal exemption allowance?

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The standard personal exemption is calculated using the basic exemption amount of $2,050 plus the cost-of-living adjustment.

For tax year beginning January 1, 2025, it is $2,850 per exemption. If someone else can claim you as a dependent and your Illinois income is $2,850 or less, your exemption allowance is $2,850. If income is greater than $2,850, your exemption allowance is 0.

For tax year beginning January 1, 2026, it is $2,925 per exemption. If someone else can claim you as a dependent and your Illinois base income is $2,925 or less, your exemption allowance is $2,925. If income is greater than $2,925, your exemption allowance is 0.

For prior tax years, see Form IL-1040 instructions for that year.

If you (or your spouse if married filing jointly) were 65 or older and/or legally blind, the exemption allowance is an additional $1,000, whichever is applicable. (If you turned 65 at any point during the tax year, you may claim this exemption.) Please see the IL-1040 instructions for additional information.

Note: 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.