Illinois calculates taxable income by starting federal Adjusted Gross Income (AGI). There is no addition to the Federal AGI for Corona Virus related distributions from retirement plans listed in the Illinois instructions for 2020. Moreover, I am not aware of any states that have stated they will not recognize Coronavirus -related distributions in gross income at the same time and in the same amounts as they are included in federal gross income. I would leave it 1/3 for your Illinois state tax return.
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