Illinois state-coded deduction review
State-coded income-tax deduction research for IL returns — the same four-rule slice on §280A / §274(n) / §274(d) / §162(l), with selected references to 35 ILCS 5/203 and 35 ILCS 5/201. Schedule IL-E, Schedule IL-EIC, and Form IL-941 topics are listed for practitioner review; IDOR administrative-rule references remain on the editorial queue.
Pin-cites included
Federal §280A simplified method (300 sq ft cap at $5/sq ft) plus state-side add-back conformity. The drawer surfaces the federal IRC + Form 8829 stack and every per-state mirror pulled from STATE_CITATION_REGISTRY for this cell.
State authority mirror
The state-side statute bracket on every citation in the live cell above resolves against the official DOR portal below — verify directly without leaving the page.
IL Department of Revenue — Publication 130Verified Illinois tax facts
Figures the editorial team re-checked against the live IDOR / MyTax Illinois portal before publication — tap any “Verified against” caption to land on the originating portal page.
- Personal exemption (TY 2024)
- $2,500 base allowance; AGI-phaseout above $500,000 MFJ / $250,000 all other filers
- Pass-through withholding (Form IL-941)
- 4.95% on nonresident partner / S-corp shareholder distributions (35 ILCS 5/704A)
- Corporate income tax rate
- 7.00% flat (effective July 1, 2017)
Verified against Schedule IL-E/EITC Instructions (TY 2024) ↗
Verified against Form IL-941 Instructions — current-year PDF ↗
Verified against IDOR — Income Tax Rates ↗
Every IL review you ship on Taxerity Pro carries the same state-coded §-citation depth you just previewed — across your full engagement queue, no per-return caps.
Recent IL tax news
Illinois Department of Revenue updates
Items the weekly legislative cadence surfaced and our editorial team approved for visibility on this page.
Take it to every IL return →
Taxerity Pro ships the same state-coded review across your full Illinois engagement queue — $149/mo on Professional, no per-return caps.
Latest from our blog
Writing for solo IL practitioners
The state solo-CPA series posts the latest rollout note, audit-defensibility walk-through, and a one-click path to the just-shipped entry — open the card below or browse the rest of the index.
State-coded review now covers IL — Schedule IL-E line-by-line review, base-income add-back interplay under 35 ILCS 5/203, and pass-through withholding on Form IL-941. Same scanner, same IRC + state citation chain, one more state in the registry.