Illinois allows a subtraction for military pay.
You may subtract pay for:
- duty
in the U.S. Armed Forces, including basic training;
- duty
for serving in the U.S. Armed Forces Reserves or an Illinois
National Guard unit, including ROTC;
- duty
as a cadet at the U.S. Military, Air Force, and Coast Guard
academies, or as a midshipman at the U.S. Naval Academy.
You may not subtract:
- certain
combat pay that is not included in your adjusted gross income,
Line 1.
- pay
you received under the Voluntary Separation Incentive;
- pay
you received from the military as a civilian;
- pay
you received as a member of the National Guard of another
state;
- payments
you made under the Ready Reserve Mobilization Income Insurance
Program; or
- pay
for duty as an officer in the Public Health Service.
You must attach your Form W-2 showing your military pay.
For more information refer to our Publication
102, Illinois Filing Requirements for Military Personnel.
