Claiming Dependents - Child or Qualifying Spouse (CLI101L)
Illinois has a dependent allowance, which applies to either a dependent child or a nonworking spouse. Your child may be claimed as a dependent, provided that five conditions are met. Or a nonworking spouse may be claimed as a dependent provided certain conditions are met. See this document for details. However, one or the other must be selected. You cannot claim both a dependent spouse and dependent children.