Child tax credit in Illinois
Varies
Does Illinois Have a Child Tax Credit?
Short answer: Yes: Illinois Child Tax Credit: 40% of your Illinois EITC (which is itself 20% of the federal EITC) if you qualify for the Illinois EITC and have a dependent child under 12. Refundable. For 2025, the maximum Illinois EITC was $866 with one child, so the child credit topped out around $346.
The statute (35 ILCS 5/244) sets 40% for tax years 2025 and later, though the Department of Revenue's webpage still describes the credit for 2024-2025. ITEP's count of state CTCs leaves Illinois out because the credit is tied to the EITC. Personal/dependent exemption is $2,850 (2025), not allowed above $250,000 AGI ($500,000 joint). The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Illinois
Varies
Individuals / Personal Taxes
Yes: Illinois Child Tax Credit: 40% of your Illinois EITC (which is itself 20% of the federal EITC) if you qualify for the Illinois EITC and have a dependent child under 12. Refundable. For 2025, the maximum Illinois EITC was $866 with one child, so the child credit topped out around $346.
Business justification
Yes: Illinois Child Tax Credit: 40% of your Illinois EITC (which is itself 20% of the federal EITC) if you qualify for the Illinois EITC and have a dependent child under 12. Refundable. For 2025, the maximum Illinois EITC was $866 with one child, so the child credit topped out around $346. The statute (35 ILCS 5/244) sets 40% for tax years 2025 and later, though the Department of Revenue's webpage still describes the credit for 2024-2025. ITEP's count of state CTCs leaves Illinois out because the credit is tied to the EITC. Personal/dependent exemption is $2,850 (2025), not allowed above $250,000 AGI ($500,000 joint). The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions