Illinois State Income Tax: Rates and Who Pays in 2025

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- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Illinois state income tax rates and tax brackets
Illinois state income tax deductions and credits
Illinois earned income tax credit (EITC)
- For tax year 2024 (taxes filed in 2025), the Illinois EITC is 20% of the federal credit
.
Illinois K-12 education expense credit
Illinois tax deductions
- Some contributions to college savings accounts.
- Contributions to ABLE accounts, which are savings plans for people with disabilities.
- Income from tax-exempt bonds issued by the state or local Illinois governments
.
Illinois exemption allowance
- If someone else can claim you as a dependent and you have your own income.
- If your adjusted gross income was more than $250,000 ($500,000 for married couples filing jointly)
.
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Do I have to pay Illinois state income tax?
- You’re an Illinois resident and you’re required to file a federal tax return.
- You’re an Illinois resident without a federal filing requirement, but your Illinois income exceeds your exemption allowance.
- You’re not an Illinois resident but earned a certain amount of money from a source in Illinois during the tax year.
- You lived in Illinois for part of the year and had income during that time
.
Am I a resident for Illinois state income tax purposes?
If your Illinois residency type is ... | … Illinois taxes this part of your income |
---|---|
Resident | All income from all sources inside and outside Illinois. |
Part-year resident | All income received while a resident, plus income from Illinois sources while a nonresident. |
Nonresident | Income from Illinois sources if your adjusted gross income is higher than your Illinois exemption allowance. |
4 things to know about Illinois state tax
- If you're an Illinois resident with a simple income tax situation who makes below a certain amount, you may be able to file a free federal return via IRS Direct File or IRS Free File. You may also qualify for a free state return through MyTax Illinois.
- Another option for your state taxes is commercial tax software, though this often comes with an extra fee.
- If you can’t afford your tax bill, Illinois offers payment plans that you can set up online.
- If you’re curious about where your Illinois state tax refund is, check the status of your state refund.
Article sources
- 1. Illinois Revenue. Due Date/Extension to File Income Tax Return. Accessed Jan 30, 2025.
- 2. Illinois Revenue. What is the maximum amount of Illinois EITC I can receive?. Accessed Jan 30, 2025.
- 3. Internal Revenue Service. Who Qualifies for the Earned Income Tax Credit (EITC). Accessed Jan 30, 2025.
- 4. Illinois Revenue. Pub-112, Education Expense Credit General Rules and Requirements for Schools, Home Schools, Parents, and Guardians. Accessed Jan 30, 2025.
- 5. Illinois Revenue. 2024 Schedule M. Accessed Jan 30, 2025.
- 6. Illinois Revenue. 2024 Form IL-2040 Instructions. Accessed Jan 30, 2025.
- 7. Illinois Revenue. Filing Requirements. Accessed Jan 30, 2025.
- 7. Illinois Revenue. Filing Requirements. Accessed Jan 30, 2025.
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