If you are a dependent or you are a high income earner it may go to 0.
2017 Tax Year Illinois:
Calendar-year filers with a tax year beginning January 1, 2017, it is $2175 per exemption. If
someone else can claim you as a dependent and your Illinois base income is $2175 or less, your exemption allowance is $2175. If income is
greater than $2175, your exemption allowance is 0.
Fiscal-year filers with a tax year beginning June 1, 2017, it is $2000 per exemption. If someone else can claim you as a dependent and your Illinois base income is $2000 or less, your exemption allowance is $2000. If income is greater than $2000, your exemption allowance is 0.
Note: For tax years beginning on or after January 1, 2017, the Illinois exemption allowance is
not allowed if a taxpayer’s federal adjusted gross income (AGI)
exceeds $500,000 for returns with a federal filing status of married filing jointly, or
$250,000 for all other returns.
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