Illinois · Child Tax Credit
Child Tax Credit in Illinois (2026)
$2,000 tax credit per qualifying child under age 17 ($1,700 refundable). Illinois has a flat 4.95% income tax, so a Illinois filer's combined marginal rate on the next dollar at $72,205 of income is about 26.95% (22% federal + 4.95% IL).
2026 savings example for Illinois
Planning estimate for a single filer earning $72,205 (Illinois median household income in LevyIO's state dataset) who claims a $2,000 credit. Federal tax uses the 2026 IRS brackets after the $16,100 standard deduction; IL tax uses the state brackets in LevyIO's dataset and assumes the state follows the federal treatment.
Estimated total savings
$2,000
Federal savings
$2,000
$7,055 → $5,055 · 22% bracket
IL state savings
$0
Federal credit only; check for a state credit
Combined marginal rate
26.95%
Credits do not depend on the bracket
Statutory maximum for this item in LevyIO's dataset: $2,000.
Federal × Illinois marginal rates (2026, single)
Gross-income ranges include the federal standard deduction. The IL column is the state marginal rate at the midpoint of each range. A credit saves its face value regardless of bracket.
| Federal bracket | Gross income (single) | IL marginal | Combined | Per $1,000 |
|---|---|---|---|---|
| 10% | $16,100 - $28,500 | 4.95% | 14.95% | $1,000 |
| 12% | $28,500 - $66,500 | 4.95% | 16.95% | $1,000 |
| 22% | $66,500 - $121,800 | 4.95% | 26.95% | $1,000 |
| 24% | $121,800 - $217,875 | 4.95% | 28.95% | $1,000 |
| 32% | $217,875 - $272,325 | 4.95% | 36.95% | $1,000 |
| 35% | $272,325 - $656,700 | 4.95% | 39.95% | $1,000 |
| 37% | Over $656,700 | 4.95% | 41.95% | $1,000 |
Eligibility & forms
Parents with qualifying children under 17
- $2,000 per child under 17
- $1,700 refundable portion
- SSN required for child
Federal forms: Form 1040, Schedule 8812
Illinois filing notes
Illinois has no broad standard deduction, but the 2026 personal exemption reduces Illinois net income before the 4.95% rate. Verify retirement subtractions on Publication 120, claim Schedule ICR property-tax and K-12 credits when eligible, and use reciprocity rules for IA/KY/MI/WI wage cases.
Common mistakes: Child turning 17; Missing SSN requirement.
Frequently asked questions
How much can the Child Tax Credit save a Illinois taxpayer in 2026?
Credits reduce tax dollar-for-dollar. In LevyIO's example, a single filer with $72,205 of income (the Illinois median household income in our state dataset) and a $2,000 credit would cut 2026 federal tax from $7,055 to $5,055, a $2,000 saving. Whether Illinois offers a matching state credit depends on the IL return, so the estimate counts federal savings only.
What is the Illinois income tax rate for 2026?
Illinois has a flat 4.95% income tax. The IL standard deduction in LevyIO's dataset is $2,925 single / $5,850 married. Flat 4.95% on Illinois net income. No standard deduction, but tax year 2026 uses a $2,925 personal exemption per taxpayer before the rate applies. Most retirement income is subtractable.
Who qualifies for the Child Tax Credit in Illinois?
Parents with qualifying children under 17. The federal rules are the same in every state; the requirements are: $2,000 per child under 17; $1,700 refundable portion; SSN required for child. Illinois filers should confirm on the IL return whether the state follows the federal treatment.
Which forms do I file to claim the Child Tax Credit?
Federal: Form 1040, Schedule 8812. Illinois: check the Illinois Department of Revenue instructions for the matching state schedule. Common mistakes: Child turning 17; Missing SSN requirement.
Child Tax Credit in other states
Sources
Reviewed 2026-09-17. Estimates are educational planning figures computed from the IRS 2026 inflation adjustments and LevyIO's state bracket dataset; they are not tax advice.