Illinois State Tax Return

Illinois Individual Income Tax Provisions

By combining the incomes of both spouses in a married couple and taxing them as a single family unit, Illinois uses a joint system for assessing individual income tax at the state level. The state follows the federal system closely, considering a family a single economic unit. Illinois recognizes civil unions, regardless of the sex of partners, and taxes both same-sex and opposite civil unions the same as married couples.

Additionally, Illinois uses the federal AGI as its tax base for determining what income is taxable. However, there are some distinct difference between the state law and federal in terms of what income is exempt.

Exemptions

Some sources of income are not included in the base for taxation as it applies to the state of Illinois. These exemptions include:

• Interest from U.S. Government bonds
• Public, U.S. civil service, and military pensions
• Private pension income if it originates from a qualified employee plan
• Social security benefits
• Active duty military pay, including members of the National Guard
• Contributions and interest on certain Illinois college plans
• Federally taxed IRA and section 457 deferred compensation plans

Deductions

Illinois does not have a standard deduction for residents, nor does the state allot itemized deductions. However, several other tax deductions exist at the state level for residents to save some extra money when filing. These deductions include:

• enterprise and river edge redevelopment zone and high impact business dividends
• contributions to certain job training projects
• expenses related to certain federal credits and federally tax exempt income
• interest on investments through the home ownership made easy program
• ridesharing money
• amounts received as accelerated payments of life
• endowment, or annuity benefits as indemnity for terminal illness
• unjust imprisonment compensation
• education loans for certain primary care physicians

2023 Illinois Tax Rates

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Preparation	Preparation of a state tax return for Illinois is available for $29.95.
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Filing Deadline	4/18/2023

IL Counties	IL Cities
Adams	Camp Point, Clayton, Coatsburg, Fowler, Golden, La Prairie, Liberty, Lima, Loraine, Mendon, Paloma, Payson, Plainville, Quincy, Ursa
Alexander	Cache, Cairo, McClure, Miller City, Olive Branch, Tamms, Thebes, Unity
Bond	Donnellson, Greenville, Mulberry Grove, Pierron, Pocahontas, Smithboro, Sorento
Boone	Belvidere, Caledonia, Capron, Garden Prairie, Poplar Grove
Brown	Mount Sterling, Timewell, Versailles
Bureau	Arlington, Buda, Bureau, Cherry, Dalzell, Depue, Dover, Kasbeer, La Moille, Ladd, Malden, Manlius, Mineral, Neponset, New Bedford, Ohio, Princeton, Seatonville, Sheffield, Spring Valley, Tiskilwa, Van Orin, Walnut, Wyanet
Calhoun	Batchtown, Brussels, Golden Eagle, Hamburg, Hardin, Kampsville, Michael, Mozier
Carroll	Chadwick, Lanark, Milledgeville, Mount Carroll, Savanna, Shannon, Thomson
Cass	Arenzville, Ashland, Beardstown, Bluff Springs, Chandlerville, Virginia
Champaign	Bondville, Broadlands, Champaign, Dewey, Fisher, Foosland, Gifford, Homer, Ivesdale, Longview, Ludlow, Mahomet, Ogden, Penfield, Pesotum, Philo, Rantoul, Royal, Sadorus, Saint Joseph, Savoy, Seymour, Sidney, Thomasboro, Tolono, Urbana
Christian	Assumption, Bulpitt, Edinburg, Kincaid, Morrisonville, Mount Auburn, Moweaqua, Owaneco, Palmer, Pana, Rosamond, Stonington, Taylorville, Tovey
Clark	Casey, Dennison, Marshall, Martinsville, West Union, Westfield
Clay	Clay City, Flora, Ingraham, Iola, Louisville, Sailor Springs, Xenia
Clinton	Albers, Aviston, Bartelso, Beckemeyer, Breese, Carlyle, Germantown, Hoffman, Huey, Keyesport, New Baden, New Memphis, Shattuc, Trenton
Coles	Ashmore, Charleston, Humboldt, Lerna, Mattoon, Oakland, Trilla
Cook	Alsip, Amf Ohare, Arlington Heights, Bedford Park, Bellwood, Berkeley, Berwyn, Blue Island, Bridgeview, Broadview, Brookfield, Burbank, Calumet City, Chicago, Chicago Heights, Chicago Ridge, Cicero, Country Club Hills, Des Plaines, Dolton, Elk Grove Village, Elmwood Park, Evanston, Evergreen Park, Flossmoor, Forest Park, Franklin Park, Glencoe, Glenview, Glenview NAS, Glenwood, Golf, Hanover Park, Harvey, Harwood Heights, Hazel Crest, Hickory Hills, Hillside, Hines, Hoffman Estates, Hometown, Homewood, Justice, Kenilworth, La Grange, La Grange Park, Lansing, Lincolnwood, Lyons, Matteson, Maywood, Melrose Park, Midlothian, Morton Grove, Mount Prospect, Niles, Northbrook, Oak Forest, Oak Lawn, Oak Park, Olympia Fields, Orland Park, Palatine, Palos Heights, Palos Hills, Palos Park, Park Forest, Park Ridge, Posen, Prospect Heights, Richton Park, River Forest, River Grove, Riverdale, Riverside, Robbins, Rolling Meadows, Schaumburg, Schiller Park, Skokie, South Holland, Steger, Stone Park, Streamwood, Summit Argo, Techny, Thornton, Tinley Park, Westchester, Western Springs, Wheeling, Willow Springs, Wilmette, Winnetka, Worth
Crawford	Annapolis, Flat Rock, Hutsonville, Oblong, Palestine, Robinson, Stoy, West York
Cumberland	Greenup, Janesville, Jewett, Neoga, Toledo
De Witt	Clinton, Dewitt, Farmer City, Kenney, Lane, Wapella, Waynesville, Weldon
DeKalb	Clare, Cortland, DeKalb, Esmond, Genoa, Hinckley, Kingston, Kirkland, Malta, Sandwich, Shabbona, Somonauk, Sycamore, Waterman
Douglas	Arcola, Arthur, Atwood, Camargo, Hindsboro, Murdock, Newman, Tuscola, Villa Grove
Du Page	Addison, Aurora, Bartlett, Bensenville, Bloomingdale, Carol Stream, Clarendon Hills, Darien, Downers Grove, Elmhurst, Eola, Fox Valley, Glen Ellyn, Glendale Heights, Hinsdale, Itasca, Lemont, Lisle, Lombard, Medinah, Naperville, Oak Brook, Roselle, Villa Park, Warrenville, Wayne, West Chicago, Westmont, Wheaton, Willowbrook, Winfield, Wood Dale, Woodridge
Edgar	Brocton, Chrisman, Hume, Kansas, Metcalf, Paris, Redmon, Vermilion
Edwards	Albion, Bone Gap, Browns, Ellery, West Salem
Effingham	Altamont, Beecher City, Dieterich, Edgewood, Effingham, Mason, Montrose, Shumway, Teutopolis, Watson
Fayette	Bingham, Brownstown, Farina, Hagarstown, Loogootee, Ramsey, Saint Elmo, Saint Peter, Shobonier, Vandalia
Ford	Cabery, Elliott, Gibson City, Kempton, Melvin, Paxton, Piper City, Roberts, Sibley
Franklin	Akin, Benton, Buckner, Christopher, Coello, Ewing, Frankfort Heights, Logan, Mulkeytown, Orient, Royalton, Sesser, Thompsonville, Valier, West Frankfort, Whittington, Zeigler
Fulton	Astoria, Avon, Bryant, Canton, Cuba, Dunfermline, Ellisville, Fairview, Farmington, Fiatt, Ipava, Lewistown, Liverpool, London Mills, Marietta, Norris, Saint David, Smithfield, Table Grove, Vermont
Gallatin	Equality, Junction, New Haven, Omaha, Ridgway, Shawneetown
Greene	Carrollton, Eldred, Greenfield, Hillview, Kane, Patterson, Rockbridge, Roodhouse, White Hall, Wrights
Grundy	Braceville, Coal City, Gardner, Kinsman, Mazon, Minooka, Morris, South Wilmington, Verona
Hamilton	Broughton, Dahlgren, Dale, Macedonia, McLeansboro
Hancock	Adrian, Augusta, Basco, Bowen, Burnside, Carthage, Colusa, Dallas City, Elvaston, Ferris, Hamilton, La Harpe, Nauvoo, Niota, Plymouth, Sutter, Warsaw, West Point
Hardin	Cave in Rock, Elizabethtown, Karbers Ridge, Rosiclare
Henderson	Biggsville, Carman, Gladstone, Lomax, Media, Oquawka, Raritan, Stronghurst
Henry	Alpha, Andover, Annawan, Atkinson, Bishop Hill, Cambridge, Colona, Galva, Geneseo, Hooppole, Kewanee, Lynn Center, Opheim, Orion, Osco, Woodhull
Iroquois	Ashkum, Beaverville, Buckley, Chebanse, Cissna Park, Claytonville, Clifton, Crescent City, Danforth, Donovan, Gilman, Goodwine, Iroquois, Loda, Martinton, Milford, Onarga, Papineau, Sheldon, Stockland, Thawville, Watseka, Wellington, Woodland
Jackson	Ava, Campbell Hill, Carbondale, De Soto, Dowell, Elkville, Gorham, Grand Tower, Jacob, Makanda, Murphysboro, Oraville, Pomona, Vergennes
Jasper	Hidalgo, Newton, Sainte Marie, West Liberty, Wheeler, Willow Hill, Yale
Jefferson	Belle Rive, Bluford, Bonnie, Dix, Ina, Mount Vernon, Nason, Opdyke, Scheller, Texico, Waltonville, Woodlawn
Jersey	Brighton, Dow, Elsah, Fidelity, Fieldon, Grafton, Jerseyville, Medora
Jo Daviess	Apple River, East Dubuque, Elizabeth, Galena, Hanover, Nora, Scales Mound, Stockton, Warren
Johnson	Belknap, Boles, Buncombe, Cypress, Goreville, Grantsburg, New Burnside, Ozark, Simpson, Tunnel Hill, Vienna
Kane	Aurora, Batavia, Big Rock, Burlington, Carpentersville, Dundee, Elburn, Elgin, Geneva, Gilberts, Hampshire, Kaneville, Lafox, Maple Park, Mooseheart, North Aurora, Plato Center, Saint Charles, South Elgin, Sugar Grove, Virgil, Wasco
Kankakee	Aroma Park, Bonfield, Bourbonnais, Bradley, Buckingham, Essex, Grant Park, Herscher, Hopkins Park, Kankakee, Manteno, Momence, Reddick, Saint Anne, Union Hill
Kendall	Bristol, Millbrook, Millington, Montgomery, Newark, Oswego, Plano, Yorkville
Knox	Abingdon, Altona, Dahinda, East Galesburg, Galesburg, Gilson, Henderson, Knoxville, Maquon, Oneida, Rio, Saint Augustine, Victoria, Wataga, Williamsfield, Yates City
La Salle	Cedar Point, Dana, Earlville, Grand Ridge, La Salle, Leland, Leonore, Lostant, Marseilles, Mendota, Oglesby, Ottawa, Peru, Ransom, Rutland, Seneca, Serena, Sheridan, Streator, Tonica, Triumph, Troy Grove, Utica, Wedron
Lake	Antioch, Barrington, Buffalo Grove, Deerfield, Fort Sheridan, Fox Lake, Grayslake, Great Lakes, Gurnee, Highland Park, Highwood, Ingleside, Island Lake, Lake Bluff, Lake Forest, Lake Villa, Lake Zurich, Libertyville, Lincolnshire, Long Grove, Mundelein, North Chicago, Round Lake, Russell, Vernon Hills, Wadsworth, Wauconda, Waukegan, Winthrop Harbor, Zion
Lawrence	Birds, Bridgeport, Lawrenceville, Saint Francisville, Sumner
Lee	Amboy, Ashton, Compton, Dixon, Eldena, Franklin Grove, Harmon, Lee, Lee Center, Nachusa, Nelson, Paw Paw, Steward, Sublette, West Brooklyn
Livingston	Ancona, Blackstone, Campus, Chatsworth, Cornell, Cullom, Dwight, Emington, Fairbury, Flanagan, Forrest, Graymont, Long Point, Odell, Pontiac, Saunemin, Strawn
Logan	Atlanta, Beason, Chestnut, Cornland, Elkhart, Emden, Hartsburg, Lake Fork, Latham, Lawndale, Lincoln, Middletown, Mount Pulaski, New Holland
Macon	Argenta, Blue Mound, Boody, Decatur, Elwin, Forsyth, Harristown, Macon, Maroa, Mount Zion, Niantic, Oakley, Oreana, Warrensburg
Macoupin	Atwater, Benld, Bunker Hill, Carlinville, Chesterfield, Eagarville, Gillespie, Girard, Hettick, Modesto, Mount Olive, Nilwood, Palmyra, Piasa, Sawyerville, Scottville, Shipman, Standard City, Staunton, Virden, Wilsonville
Madison	Alhambra, Alton, Bethalto, Collinsville, Cottage Hills, Dorsey, East Alton, Edwardsville, Glen Carbon, Godfrey, Granite City, Hamel, Hartford, Highland, Livingston, Madison, Marine, Maryville, Moro, New Douglas, Roxana, Saint Jacob, South Roxana, Troy, Venice, Wood River, Worden
Marion	Alma, Centralia, Iuka, Kell, Kinmundy, Odin, Patoka, Salem, Sandoval, Vernon, Walnut Hill
Marshall	Camp Grove, Henry, La Rose, Lacon, Sparland, Toluca, Varna, Washburn, Wenona
Mason	Bath, Easton, Forest City, Havana, Kilbourne, Manito, Mason City, San Jose, Topeka
Massac	Brookport, Joppa, Metropolis
McDonough	Adair, Bardolph, Blandinsville, Bushnell, Colchester, Good Hope, Industry, Macomb, Prairie City, Sciota, Tennessee
McHenry	Alden, Algonquin, Cary, Crystal Lake, Fox River Grove, Harvard, Hebron, Huntley, Lake in the Hills, Marengo, McHenry, Richmond, Ringwood, Solon Mills, Spring Grove, Union, Wonder Lake, Woodstock
McLean	Anchor, Arrowsmith, Bellflower, Bloomington, Carlock, Chenoa, Colfax, Cooksville, Cropsey, Danvers, Downs, Ellsworth, Gridley, Heyworth, Hudson, Le Roy, Lexington, McLean, Merna, Normal, Saybrook, Shirley, Stanford, Towanda
Menard	Athens, Greenview, Lincolns New Salem, Oakford, Petersburg, Tallula
Mercer	Aledo, Alexis, Joy, Keithsburg, Matherville, New Boston, New Windsor, North Henderson, Preemption, Seaton, Sherrard, Viola
Monroe	Columbia, Fults, Hecker, Maeystown, Renault, Valmeyer, Waterloo
Montgomery	Butler, Coffeen, Farmersville, Fillmore, Harvel, Hillsboro, Irving, Litchfield, Nokomis, Ohlman, Panama, Raymond, Taylor Springs, Waggoner, Walshville, Witt
Morgan	Alexander, Chapin, Concord, Franklin, Jacksonville, Literberry, Meredosia, Murrayville, Waverly, Woodson
Moultrie	Bethany, Dalton City, Gays, Lovington, Sullivan
Ogle	Baileyville, Byron, Chana, Creston, Davis Junction, Forreston, Holcomb, Leaf River, Lindenwood, Monroe Center, Mount Morris, Oregon, Polo, Rochelle, Stillman Valley, Woosung
Peoria	Brimfield, Chillicothe, Dunlap, Edelstein, Edwards, Elmwood, Glasford, Hanna City, Kingston Mines, Laura, Mapleton, Mossville, Peoria, Rome, Trivoli
Perry	Cutler, Du Quoin, Pinckneyville, Tamaroa, Willisville
Piatt	Bement, Cerro Gordo, Cisco, De Land, Hammond, La Place, Mansfield, Milmine, Monticello, White Heath
Pike	Barry, Baylis, Chambersburg, Griggsville, Hull, Kinderhook, Milton, Nebo, New Canton, New Salem, Pearl, Perry, Pittsfield, Pleasant Hill, Rockport
Pope	Eddyville, Golconda, Hamletsburg, Herod
Pulaski	Grand Chain, Karnak, Mound City, Mounds, Olmsted, Perks, Pulaski, Ullin, Villa Ridge
Putnam	Granville, Hennepin, Magnolia, Mark, McNabb, Putnam, Standard
Randolph	Baldwin, Chester, Coulterville, Ellis Grove, Evansville, Menard, Modoc, Percy, Prairie du Rocher, Red Bud, Rockwood, Sparta, Steeleville, Tilden, Walsh
Richland	Calhoun, Claremont, Dundas, Noble, Olney, Parkersburg
Rock Island	Andalusia, Barstow, Buffalo Prairie, Carbon Cliff, Coal Valley, Cordova, East Moline, Hampton, Hillsdale, Illinois City, Milan, Moline, Port Byron, Rapids City, Reynolds, Rock Island, Silvis, Taylor Ridge
Saint Clair	Belleville, Caseyville, Dupo, East Carondelet, East Saint Louis, Fairview Heights, Freeburg, Lebanon, Lenzburg, Lovejoy, Marissa, Mascoutah, Millstadt, National Stock Yar, New Athens, O'Fallon, Saint Libory, Scott AFB, Smithton, Summerfield
Saline	Carrier Mills, Eldorado, Galatia, Harrisburg, Muddy, Raleigh, Stonefort
Sangamon	Auburn, Buffalo, Cantrall, Chatham, Dawson, Divernon, Glenarm, Illiopolis, Loami, Lowder, Mechanicsburg, New Berlin, Pawnee, Pleasant Plains, Riverton, Rochester, Sherman, Springfield, Thayer, Williamsville
Schuyler	Browning, Camden, Frederick, Huntsville, Littleton, Rushville
Scott	Alsey, Bluffs, Manchester, Winchester
Shelby	Cowden, Findlay, Herrick, Lakewood, Mode, Oconee, Shelbyville, Sigel, Stewardson, Strasburg, Tower Hill, Windsor
Stark	Bradford, Castleton, La Fayette, Princeville, Speer, Toulon, Wyoming
Stephenson	Cedarville, Dakota, Davis, Eleroy, Freeport, German Valley, Kent, Lena, McConnell, Orangeville, Pearl City, Ridott, Rock City, Scioto Mills, Winslow
Tazewell	Armington, Creve Coeur, Deer Creek, Delavan, East Peoria, Green Valley, Groveland, Hopedale, Mackinaw, Minier, Morton, Pekin, South Pekin, Tremont, Washington
Union	Alto Pass, Anna, Cobden, Dongola, Jonesboro, Millcreek, Wolf Lake
Vermilion	Allerton, Alvin, Armstrong, Bismarck, Catlin, Collison, Danville, East Lynn, Fairmount, Fithian, Georgetown, Henning, Hoopeston, Indianola, Muncie, Oakwood, Potomac, Rankin, Ridge Farm, Rossville, Sidell, Tilton, Westville
Wabash	Allendale, Bellmont, Keensburg, Lancaster, Mount Carmel
Warren	Berwick, Cameron, Gerlaw, Kirkwood, Little York, Monmouth, Roseville, Smithshire
Washington	Addieville, Ashley, Du Bois, Hoyleton, Irvington, Nashville, Oakdale, Okawville, Radom, Richview
Wayne	Barnhill, Cisne, Fairfield, Geff, Golden Gate, Johnsonville, Keenes, Mount Erie, Rinard, Sims, Wayne City
White	Burnt Prairie, Carmi, Crossville, Emma, Enfield, Grayville, Herald, Maunie, Mill Shoals, Norris City, Springerton
Whiteside	Albany, Deer Grove, Erie, Fenton, Fulton, Galt, Lyndon, Morrison, Prophetstown, Rock Falls, Sterling, Tampico
Will	Beecher, Bolingbrook, Braidwood, Channahon, Crete, Elwood, Frankfort, Joliet, Lockport, Manhattan, Mokena, Monee, Naperville, New Lenox, Peotone, Plainfield, Romeoville, Wilmington
Williamson	Cambria, Carterville, Colp, Creal Springs, Energy, Freeman Spur, Herrin, Hurst, Johnston City, Marion, Pittsburg
Winnebago	Cherry Valley, Durand, Loves Park, Machesney Park, Pecatonica, Rockford, Rockton, Roscoe, Seward, Shirland, South Beloit, Winnebago
Woodford	Benson, Congerville, El Paso, Eureka, Goodfield, Lowpoint, Metamora, Minonk, Roanoke, Secor