Section 01

Illinois's retirement
tax landscape

Social Security is fully exempt. All pension income (government and private) is fully exempt. All retirement account withdrawals (401(k), IRA) are fully exempt.

Understanding how Illinois treats each type of retirement income is essential for planning your withdrawals, conversions, and Social Security timing. The interaction between state and federal taxes determines your true after-tax income each year.

💡
State and federal taxes are independent
Illinois calculates its own deductions and exemptions separately from the federal return. Income that falls below the federal standard deduction may still be taxable in Illinois, and vice versa. Plan for both independently.
Section 02

What's taxed
and what's not

Here's how Illinois treats the major types of retirement income.

TAX-FREE
Social Security

Fully exempt from state income tax.

TAX-FREE
Traditional 401(k) / IRA

Fully exempt from state income tax.

TAX-FREE
Pension income

Fully exempt from state income tax.

TAX-FREE
Roth 401(k) / IRA

Qualified distributions are fully exempt at both the state and federal level.

Section 03

Illinois's
tax rate

Illinois has a flat income tax rate of 4.95%. All taxable income above the standard deduction is taxed at this single rate. The standard deduction is $2,850 for single filers and $5,700 for married filing jointly.

A flat rate simplifies planning — there are no brackets to manage. Every additional dollar of retirement income is taxed at 4.95% regardless of how much you withdraw. The planning focus shifts to maximizing deductions and exemptions rather than staying within bracket thresholds.

📊
Flat rate: 4.95%

All taxable income above the standard deduction is taxed at this rate. No brackets to manage.

📊
Standard deduction

$2,850 single / $5,700 married filing jointly. Income below this threshold is tax-free.

Section 04

Strategies to reduce your
Illinois tax burden

Illinois exempts all retirement income from state tax. There is essentially no state-level retirement tax planning to do. Focus entirely on federal tax optimization.

Roth conversions offer no state tax benefit in Illinois. Since retirement account withdrawals (401(k), IRA) are already fully exempt from Illinois state tax, converting traditional balances to Roth does not save any state tax. Roth conversions may still make sense for federal tax reasons — see the full Roth conversion strategy guide.

Withdrawal sequencing. The order you draw from different accounts each year matters. Drawing from taxable brokerage accounts before tapping tax-deferred accounts can keep your Illinois ordinary income lower. Read more in which accounts to withdraw from first.

Social Security timing. Optimizing when you claim Social Security affects both your federal and state tax picture. See when to start Social Security.

Section 05

Model your Illinois
retirement taxes

The interaction between Illinois's tax rules and federal taxes is too complex to estimate by hand. A year-by-year projection shows your actual tax burden for every year of retirement.

Drawdown Arc's projection engine includes Illinois's flat rate, standard deduction, and retirement income exemptions. Set your state to Illinois and enter your account balances, pension, and Social Security timing — the projection shows your Illinois state tax alongside federal tax for every year.

State tax modeling is a Pro feature. The free calculator shows your full federal tax projection — upgrade to Pro to add Illinois (or any of the 50 states) to your model.

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State taxes PRO

Related guides

Roth conversion strategy → Which accounts to withdraw from first → When to start Social Security →

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modeled

Year-by-year projections with real tax math. Free, private, no signup required.