Illinois
Estate law, probate process, and inheritance rules for Illinois — in plain language.
$3,000–$5,000 + 1–3% of estate
Small estate affidavit 755 ILCS 5/25-1
Rate: 0.8%–16% graduated
Renunciation share: 1/2 (no descendants) or 1/3 (with descendants)
Spouse + descendants: spouse takes 1/2; descendants share 1/2.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Will filed within 30 days of death
- ⏱Notice to creditors: 6 months
- ⏱Estate tax return: 9 months
- ⚠IL estate tax threshold is $4M — lower than federal
- ⚠Cook County probate court has its own practices
- ⚠IL is decoupled from federal — different exemption tracking
- →Trust for estates > $3M
- →Lifetime gifting to stay under threshold
- →Spousal QTIP planning useful in IL
- 755 ILCS 5 (Probate Act of 1975)
- 35 ILCS 405 (Illinois Estate and GST Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Illinois.
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