Article I of the United States Constitution created and empowered our legislative branch of government. The United States Congress leads the legislative branch. Congress includes both the House of Representatives and the Senate. Generally speaking, Congress makes our laws.
Illinois income tax is levied at a flat 3% rate regardless of income level. A deduction of $2,000 is allowed for each exemption claimed on your federal return. You can also receive an additional $1,000 exemption if you or your spouse is 65 or older, legally blind, or both.
1 an Illinois resident, you must file Form IL-1040 if. 2  you were required to file a federal income tax return, or. 3  you were not required to file a federal income tax return, but your Illinois base income from Line 9 is greater than your Illinois exemption allowance. you were required to file a federal income tax return, or. 2  you were not required to file a federal income tax return, but your Illinois base income from Line 9 is greater than your Illinois exemption allowance.