Is life insurance taxable in Illinois - I will receive a 1099R and have a gain in box 2a for taxable income

[taxesohmy2017]

In 2022, I will be surrendering my life insurance policy.  I will receive a 1099-R from John Hancock and will pay tax on the gain which will be $6K.   I am not sick nor have died, I am just closing it out because I need the money.

My question is, will Illinois tax me on the surrendering my life insurance gain from the 1099R on the $6K?

I am a full-year resident of Illinois and I know Illinois does not tax pensions, annuities, social security, but I wasn't sure about the gain on a life insurance policy and is that considered annuity income and will not be considered taxable income.

I read through Illinois publication 101, however I didn't see anything that jumped out that said Life Insurance.

I am trying to figure out if I should have state withholding taken out.

Thank you in advance for your time and assistance. 

[Mike9241]

surrender of a life insurance policy is a taxable event for Illinois.   this would not be the case if you were surrendering the policy because of a terminal illness.