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Line 16 applies only if you received an emergency worker credit, see line 16 and line 17 details here. Line 17 - The IL property credit is pretty straightforward. If you fail to meet one of these, you are not entitled. The 86 Ill Adm. Code 100.2180 states:
Notwithstanding any other provision of law, for taxable years beginning on or after January 1, 2017, no taxpayer is allowed a credit under this Section if the taxpayer's adjusted gross income for the taxable year exceeds:
For purposes of this provision, each spouse is a separate taxpayer. A taxpayer will qualify for the property tax credit if:
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