All states

Illinois

Flat rate

Notes

  • Illinois levies a single flat rate of 4.95% (2025) on Illinois net income — no brackets, same rate for every filing status and income level. / 伊利诺伊州对州净收入征收 4.95%（2025 年）的单一统一税率——没有累进税档，所有报税身份和收入水平税率相同。
  • The tax base is FEDERAL AGI (IL-1040 line 1), not federal taxable income; Illinois does NOT allow the federal standard deduction or federal itemized deductions. / 计税基数是联邦 AGI（IL-1040 第 1 行），而非联邦应税收入；伊州不允许联邦标准扣除额或联邦分项扣除。
  • Personal exemption allowance of $2,850 per person (2025) for the taxpayer, the spouse (married filing jointly), and each dependent — this is the only subtraction modelled. / 个人免税额 2025 年为每人 2,850 美元，适用于纳税人本人、配偶（联合申报）及每名受抚养人——这是唯一建模的减除项。
  • The exemption allowance is disallowed ENTIRELY (not gradually phased out) when federal AGI exceeds $500,000 (married filing jointly) or $250,000 (all other statuses). / 当联邦 AGI 超过 50 万美元（联合申报）或 25 万美元（其他身份）时，个人免税额被完全取消（而非逐步递减）。
  • Schedule M additions/subtractions (federally taxed Social Security, qualifying retirement income, U.S. government interest, etc.) are NOT modelled because the shared input has no fields for them; Illinois fully exempts most retirement income, so real liabilities for retirees may be lower. / Schedule M 的加回/减除项（联邦征税的社保、符合条件的退休收入、美国政府利息等）未建模，因为共享输入没有对应字段；伊州对大多数退休收入完全免税，退休人员的实际税负可能更低。
  • The extra $1,000 exemptions for taxpayers age 65+ or legally blind are NOT modelled because the shared input carries no age or blindness fields. / 65 岁以上或法定失明者的额外 1,000 美元免税额未建模，因为共享输入没有年龄或失明字段。

Sources