Illinois depedent status

[zg1212]

My son graduated from college and started working in Chicago from September this year. This is the last year that I can still claim him as a dependent in my federal tax return.

In my son's IL-1040 form, step 1 line c asks if someone can claim him as a dependent, but didn't elaborate "dependent" is in the sense of federal or IL state. If he checks the dependent box, he won't get the $2775 IL state exemption amount.

Even though I will claim him as dependent in my federal tax return, I won't file IL tax return because I am a resident of Michigan, so I won't use his IL exemption amount in my return.

By logic, I assume the IL-1040 form "dependent" means dependent of IL tax return, and my son can check "No" and get his IL exemption amount. But I cannot get a sure answer from IL-1040 instruction or online googling.

Would appreciate any professional answer or personal experience.

Thanks a log.

Geng

[xmasbaby0]

Since you are claiming your son as a dependent he must mark on his federal 1040 that he can be claimed as a dependent.   When he files his IL return----IL requires a copy of his federal 1040 where they will see that he could be claimed as someone's dependent.

[zg1212]

Thanks @xmasbaby0 

Most likely it will work the way you have described.

But on the other hand, I assume IL asks this question in order to avoid one person's IL exemption being used twice. If both the parents and the child lives in IL and files IL tax return, then everything makes sense.

While for my son's case, the logic is not very clear why he should loose his IL exemption.

Thanks again for your help!

Geng