No. Illinois does not use standard or itemized deductions in arriving at your taxable income. Instead, an exemption of $2,425 is allowed for Single, Head of Household, Widowed and Married Filing Separately filers; and $4,850 for those who are Married Filing Jointly.
Married filing Joint taxpayers whose federal AGI is more than $500,000 do not qualify for the exemption allowance. Married Filing Separate, Single, Head of Household or Widowed taxpayers whose federal AGI is more than $250,000 do not qualify for an exemption allowance.
Program Entry
To make manual subtraction entries into the Illinois return:
- Go to the State Section
- Additions and Subtractions to Income Schedule M