For tax year beginning January 1, 2021, Illinois exemption allowance is $2,375 per exemption. Here are two examples.
Example 1: If someone else can claim you as a dependent like a student and your Illinois base income is greater than $2,375, your exemption allowance is 0.
Example 2
If someone else can claim you as a dependent like a student and your Illinois base income is $2,375 or less, your exemption allowance is $2,375