How many allowances should I claim on the IL-W-4?
On Line 1, claim 1 for yourself (unless someone else can claim you as a dependent), 1 for your spouse if you claim them, and 1 for each dependent. On Line 2, claim 1 for each of you who is 65 or older and 1 for each who is legally blind. Each Line 1 allowance takes $2,925 a year off the pay Illinois withholds on — about $5.57 less withheld per paycheck, paid every two weeks.
The worksheet
- Step 1, basic allowances: check "No one else can claim me as a dependent" and, if it applies, "I can claim my spouse as a dependent". Add the number of dependents (other than you and your spouse) you'll claim on your return. That total is Line 1.
- Step 2, additional allowances: check the boxes for you or your spouse being 65 or older or legally blind. If you use the federal W-4 Deductions Worksheet, divide that amount (plus any other Illinois subtractions) by 1,000 and round to the nearest whole number, and add it. That total is Line 2.
- Line 3: any extra dollar amount you want withheld from each paycheck.
Examples
| You | Line 1 | Line 2 |
|---|---|---|
| Single, no children | 1 | 0 |
| Married, spouse not claimed elsewhere, two children | 4 | 0 |
| Single, 67 years old | 1 | 1 |
| Can be claimed as someone else's dependent | 0 | 0 |
What each allowance does to your paycheck
| Line 1 allowances | State tax withheld every 2 weeks |
|---|---|
| 0 | $114.23 |
| 1 | $108.66 |
| 2 | $103.09 |
| 3 | $97.52 |
| 4 | $91.96 |
$60,000 salary, paid every two weeks, no Line 2 allowances. Illinois withholds 4.95% of pay after $2,925 per Line 1 allowance and $1,000 per Line 2 allowance. With no IL-W-4, your employer withholds with no allowances.
Two jobs or a working spouse
Claim all your allowances on the IL-W-4 for your highest-paying job and 0 on the others — that's the form's own advice, and it keeps withholding closest to your tax.
Try your own numbers in the Illinois paycheck calculator.
Sources
- Illinois Department of Revenue — Form IL-W-4, Employee's and other payee's Illinois withholding allowance certificate (R-07/23) — Step 1: yourself if no one else can claim you, your spouse, plus dependents → Line 1; Step 2: 65+ and blind boxes plus deductions ÷ 1,000 rounded → Line 2; claim all allowances at the highest-paying job and zero at the others (checked 2026-09-27)
- Illinois Department of Revenue — Booklet IL-700-T, Illinois Withholding Tax Tables (2026) — 4.95%; $2,925 per Line 1 allowance, $1,000 per Line 2 allowance; worked example
- Illinois Department of Revenue — Withholding Illinois income tax for my employees — no IL-W-4 means no allowances; reciprocity with Iowa, Kentucky, Michigan and Wisconsin
Questions
How many allowances should I claim on my IL-W-4?
Line 1: yourself, your spouse if you claim them, and each dependent. Line 2: one each for being 65+ or legally blind. A single person with no children usually claims 1 and 0.
Should I claim 0 or 1 on the IL-W-4?
Claim 1 unless someone else can claim you as a dependent, or it's your second job. 0 withholds about $5.57 more per paycheck on $60,000 paid every two weeks.
What is an Illinois allowance worth?
A basic (Line 1) allowance is $2,925 a year; an additional (Line 2) allowance is $1,000.
What if I don't fill out an IL-W-4?
Your employer withholds Illinois tax with no allowances.