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Illinois Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 35 ILCS 5/201, et seq. |
| Who is Required to File | Individuals, estates, and trusts; Partnerships are not taxable |
| Rate | 3% of taxable net income imposed on all taxpayers; An additional personal property replacement tax of 1.5% of net income is imposed on partnerships, trusts, and S corporations. |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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