Updated October 24, 2026. Quick answer: Line 10 of the 2025 Illinois IL-1040 is the exemption allowance. The instructions send you to the Income Exceptions box first: “See Income Exceptions in the box below.” On the form the line adds four parts, lines 10a through 10d, and the total is subtracted from base income on line 11.
What this line asks
On the return, line 10 is the exemption allowance, the total of lines 10a through 10d in Step 4, Exemptions. The instructions for the whole line open with “See Income Exceptions in the box below.” Line 10a asks for the exemption amount for yourself and your spouse, line 10b is the box for age 65 or older, line 10c is the box for legally blind, and line 10d is for dependents.
For the other Illinois lines around this one, see the Illinois IL-1040 line by line guide.
Who it applies to
The instructions print one test that decides whether line 10 applies at all, and it depends on your federal filing status and federal AGI. For joint filers: “If your federal filing status is married filing jointly and your federal AGI is greater than $500,000, you are not entitled to an exemption allowance on Line 10.” For everyone else: “If your federal filing status is single, head of household, married filing separately, or widowed and your federal AGI is greater than $250,000, you are not entitled to an exemption allowance on Line 10.”
Within line 10, each part has its own condition. Line 10b says “If you (or your spouse if married filing jointly) were 65 or older, check the appropriate box(es).” Line 10c says “If you (or your spouse if married filing jointly) were legally blind, check the appropriate box(es).” Retirees reading their own return will most often meet line 10b. For how Illinois treats retirement income itself, see Illinois retirement taxes, whether Illinois taxes pensions and the Illinois line 5 retirement income subtraction.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Line 10a | “See chart to figure your exemption amount for this line.” |
| Line 10b | “If you (or your spouse if married filing jointly) were 65 or older, check the appropriate box(es).” “Multiply the number of boxes checked by $1,000 and enter the amount on Line 10b.” |
| Line 10c | “If you (or your spouse if married filing jointly) were legally blind, check the appropriate box(es).” “Multiply the number of boxes checked by $1,000 and enter the amount on Line 10c.” |
| Line 10d | “If you are claiming dependents, complete Schedule IL-E/EITC, and enter the amount from Step 2, Line 1, on Line 10d.” |
| Attachment | “Attach: Schedule IL-E/EITC.” |
| High income | “Enter “zero” on Line 10.” The instructions print the income limits in the Income Exceptions box, quoted below. |
The figures the line prints
Line 10a uses a chart. The chart is printed in the instructions under the Line 10a heading, laid out by filing status, by whether you checked either box on Step 1, Line C, and by base income from line 9 or Schedule NR. It is a multi-column chart, so this page does not read any cell of it. Find your filing status and base income in the chart on your own copy of the instructions.
Two figures are printed in ordinary sentences. Line 10b says “Multiply the number of boxes checked by $1,000 and enter the amount on Line 10b.” Line 10c says “Multiply the number of boxes checked by $1,000 and enter the amount on Line 10c.” The Income Exceptions box also prints its limits in sentences, which are quoted in the section on who the line applies to.
Where the result goes next
The form prints the carry on line 11: “Subtract Line 10 from Line 9.” Line 10 itself is described on the form as the total of its parts: “Add Lines 10a through 10d.” See also whether Illinois taxes Social Security and the Illinois income tax rate for the wider state picture.
Edition and line numbers
This page reads the 2025 Form IL-1040 Instructions from the Illinois Department of Revenue, the current file served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Claiming an allowance at higher income without reading the exceptions. The instructions say “If your federal filing status is married filing jointly and your federal AGI is greater than $500,000, you are not entitled to an exemption allowance on Line 10.”
- Entering a dollar amount on line 10b instead of counting boxes. The instructions say “Multiply the number of boxes checked by $1,000 and enter the amount on Line 10b.”
- Forgetting the attachment when you claim dependents. The instructions say “Attach: Schedule IL-E/EITC.”
Related: Illinois retirement taxes, whether Illinois taxes pensions, the Illinois line 5 retirement income subtraction, whether Illinois taxes Social Security, and the Illinois income tax rate.
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Answer againSources
- 2025 Form IL-1040 Instructions, Illinois Department of Revenue: tax.illinois.gov
- 2025 Form IL-1040 Individual Income Tax Return, Illinois Department of Revenue: tax.illinois.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.