State Reference · Tax Year 2026
Illinois (IL)
Flat 4.95%
Illinois Department of Revenue · Main form: IL-1040 · Due April 15, 2027
Rates & brackets
Top rate4.95%
Standard deduction$2,775 exemption / person (2026 indexed)
Personal / dependentIL EIC = 20% of federal EITC
Filing logistics
Main formIL-1040
Filing dueApril 15, 2027
E-file portalMyTax Illinois
AgencyIllinois Department of Revenue
Major credits
- IL EITC (20% federal)
- K-12 Education Expense credit
- Property tax credit (5%)
Sales & property tax
Sales tax6.25% state + up to 4.75% local
Property taxLocally assessed (among highest in US); 5% property tax credit on return
Preparer notes
- Retirement income (SS, pensions, IRA distributions) NOT taxed — big advantage.
- IL requires separate MFJ/MFS election consistent with federal.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.