Illinois treatment of income tax different from Federal - does this seem right

[shannonkarcher]

My teenage son had 2021 income of about $7,382.00 and is claimed as a dependent on my return.  For HIS return, he claims only himself, and TT does what I expected - keeps the SS and Medicare, and refunds all the federal income tax withheld ($331).  When we do his Illinois return (in TT or manually), the instructions say he gets no exemption as his income is above the $2,376 (page 8 of Illinois 1040 Instructions) limit.  And since he gets no exemption, the tax liability is the full $365 (.0495 x $7,382).  Does this seem right?  I would have thought Illinois would have a zero tax liability like federal.  Any insight will be greatly appreciated.

[ColeenD3]

States are under no obligation to follow Federal guidelines.

The standard personal exemption is calculated using the basic exemption amount of $2,050 plus the cost-of-living adjustment.
 

• For tax year beginning January 1, 2021, it is $2,375 per exemption.  If someone else can claim you as a dependent and your Illinois base income is $2,375 or less, your exemption allowance is $2,375. If income is greater than $2,375, your exemption allowance is 0.

• For the 2020 tax year, it is $2,325 per exemption.  If someone else can claim you as a dependent and your Illinois base income is $2,325 or less, your exemption allowance is $2,325. If income is greater than $2,325, your exemption allowance is 0.
   
• For prior tax years, see Form IL-1040 instructions for that year.

If you (or your spouse if married filing jointly) were 65 or older and/or legally blind, the exemption allowance is an additional $1000, whichever is applicable. Please see the IL-1040 instructions for additional information. 

[shannonkarcher]

Thanks for the info.  Is it safe to say you agree with my conclusion and the tax liability for Illinois looks correct?

[DMarkM1]

It appears per the IL instructions as posted by @ColeenD3 that your calculations are correct.  There is no exemption available for IL incomes above $2375 for those that can be claimed as dependents.