No. Illinois does not use standard or itemized deductions in arriving at your taxable income. Instead, an exemption of $2,325 is allowed for the taxpayer, spouse and qualifying dependents claimed on your return.
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.
How can I take advantage of additional subtractions from income?
To make manual subtraction entries into the Illinois return:
- Go to the State Section
- Additions and Subtractions to Income Schedule M