Illinois Earned Income, Child Tax, and Dependent Exemption Relief¶
Illinois state tax relief for low- and moderate-income households, including the Illinois Earned Income Tax Credit, Illinois Child Tax Credit, and dependent exemption allowance claimed through Schedule IL-E/EITC.
Illinois provides a refundable Earned Income Tax Credit for working taxpayers with low to moderate income. For tax year 2025, Illinois EITC is calculated as 20% of the federal EITC, with expanded eligibility for taxpayers filing with an ITIN and for workers age 18 or older without a qualifying child. Taxpayers who qualify for the 2025 Illinois EITC and have at least one dependent child under age 12 also qualify for the Illinois Child Tax Credit, calculated as 40% of the Illinois EITC amount. Schedule IL-E/EITC is also used to calculate dependent exemption allowance.