Illinois Standard Deduction

Illinois does not have a standard deduction for state income tax purposes. Instead, the state offers a personal exemption to reduce taxable income.

For the 2025 tax year, the personal exemption amount is $2,850 per person.

The exemption amount is applied to each taxpayer and qualifying dependent on the return.

• Base Exemption: The amount is $2,850 for each individual claimed on the tax return.
• Additional Exemptions: Taxpayers who are 65 or older and/or legally blind receive an extra $1,000 exemption each.
• Income Limitations: The exemption allowance is not available to certain high-income taxpayers. The ability to claim the exemption phases out if your federal adjusted gross income (AGI) exceeds: $500,000 for married couples filing jointly.
  $250,000 for single, head of household, or married individuals filing separately.