My son graduated from college and started working in Chicago from September this year. This is the last year that I can still claim him as a dependent in my federal tax return.
In my son's IL-1040 form, step 1 line c asks if someone can claim him as a dependent, but didn't elaborate "dependent" is in the sense of federal or IL state. If he checks the dependent box, he won't get the $2775 IL state exemption amount.
Even though I will claim him as dependent in my federal tax return, I won't file IL tax return because I am a resident of Michigan, so I won't use his IL exemption amount in my return.
By logic, I assume the IL-1040 form "dependent" means dependent of IL tax return, and my son can check "No" and get his IL exemption amount. But I cannot get a sure answer from IL-1040 instruction or online googling.
Would appreciate any professional answer or personal experience.
Thanks a log.
Geng
