I have an inherited IRA from a non-spouse. Is the RMD treated as retirement income and therefore not subject to the Illinois state income tax?

[Critter]

Does Illinois Tax inherited IRA distributions?

No Illinois Tax. As of 2011, Illinois does not tax income from retirement plans. It doesn't tax withdrawals from IRAs. The state doesn't tax rollovers from a traditional IRA to a Roth IRA.

Does Illinois Require You to Pay State Taxes on an IRA Withdrawal ...

https://finance.zacks.com/illin...

[Anonymous]

in part - from Illinois 1040 instructions Line 5 Social Security benefits and certain retirement plans - subtraction

Enter the amount of  retirement income included in your adjusted gross income on Form IL-1040, Line 1 that you received from 

• Individual Retirement Accounts or self-employed retirement plans reported on federal Form 1040, Line 15b, or Form 1040A, Line 11b. 

the federal taxable portion of an RMD from an inherited IRA would be reported on one of these lines.  therefore, if included in line 1 of Illinois 1040 it would be eligible for subtraction