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Step 4 - Exemptions
Line 10
Illinois exemption allowance
See Income Exceptions in the box below.
Line 10a
See chart to figure your exemption amount for this line.
| Filing Status | Did you check either box on Step 1, Line C? | Base income from Line 9 or Schedule NR, Line 46 | Exemption Amount - enter this amount on Step 4, Line 10a: |
|---|---|---|---|
| Single* | No | **any amount | $2,425 |
| Single* | Yes | $2,425 or below | $2,425 |
| Single* | Yes | $2,426 or greater | $0 |
| Married filing jointly | No | **any amount | $4,850 |
| Married filing jointly | Yes - only one | $2,425 or below | $4,850 |
| Married filing jointly | Yes - only one | $2,426 or greater | $2,425 |
| Married filing jointly | Yes - both | $4,850 or below | $4,850 |
| Married filing jointly | Yes - both | $4,851 or greater | $0 |
*Single filing status includes Head of Household, Widowed, and Married filing separately.
**See Income Exceptions.
Line 10b
If you (or your spouse if married filing jointly) were 65 or older, check the appropriate box(es). Multiply the number of boxes checked by $1,000 and enter the amount on Line 10b.
Line 10c
If you (or your spouse if married filing jointly) were legally blind, check the appropriate box(es). Multiply the number of boxes checked by $1,000 and enter the amount on Line 10c.
Line 10d
If you are claiming dependents, complete Schedule IL-E/EIC, and enter the amount from Step 2, Line 1, on Line 10d.
Attach: Schedule IL-E/EIC.
**Income Exceptions
If your federal filing status is married filing jointly and your federal AGI is greater than $500,000, you are not entitled to an exemption allowance on Line 10. Enter “zero” on Line 10.
If your federal filing status is single, head of household, married filing separately, or widowed and your federal AGI is greater than $250,000, you are not entitled to an exemption allowance on Line 10. Enter “zero” on Line 10.