It is astonishing to me that Illinois exempts all IRA withdrawals, even if the person is not actually retired, but that seems to be the case.
https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf
(They don't tax IRA rollovers to a Roth! And there is no age restriction to just retired people.)
I could be reading the wrong document, but that's what it seems to say.
