Small Estate Threshold
$100,000
Personal property only — 755 ILCS 5/25-1; no wait period required
Wait Period
None
Illinois Small Estate Affidavit has no mandatory wait period
Probate Court
Circuit Court
County of decedent's domicile — Probate Division
Filing Fee
$150–$300
Varies by county; Cook County fees tend to be higher
Creditor Period
6 Months
From date of death — 755 ILCS 5/18-12; not from first publication
Minimum Timeline
7–9 Months
Supervised; longer with real estate sales or estate tax
Income Tax
4.95% Flat
Form IL-1040 (final) / IL-1041 (fiduciary); no estate tax under $4M
Estate Tax
$4M Threshold
Form IL-706; rates 0.8%–16%; no inheritance tax
Illinois probate is governed by the 755 ILCS 5/ — Probate Act of 1975, filed in the Circuit Court in the county of the deceased's domicile. Illinois is not a Uniform Probate Code state, but its independent administration option (755 ILCS 5/28) significantly reduces court involvement when authorized by the will or consented to by all heirs. Illinois has a notably high $100,000 Small Estate Affidavit threshold — among the highest in the Midwest. The 6-month creditor period runs from the date of death (not first publication), which is one of the longest in the country. Illinois also imposes a state estate tax on estates over $4 million at rates up to 16%.
Illinois estate tax applies to estates over $4 million. Illinois's $4 million estate tax threshold is far lower than the federal threshold (~$13.6 million in 2025). If the gross Illinois estate — including real estate, retirement accounts for estate tax purposes, and life insurance — exceeds $4 million, Form IL-706 is required and must be filed within 9 months of death. Rates range from 0.8% to 16%. If the estate is near this threshold, consult a CPA or estate attorney.
Illinois's creditor period runs from the date of death — not first publication. Under 755 ILCS 5/18-12, creditors have 6 months from the date of death to file claims. This means the creditor clock started running on the day the person died — regardless of when you publish or open probate. The 6-month window closes 6 months after death. Publishing notice early starts the formal claim process but does not shorten the statutory 6-month period.
Small Estate Affidavit — 755 ILCS 5/25-1
If the total personal property subject to probate is $100,000 or less and no probate proceeding is pending, you can use the Small Estate Affidavit to collect assets without opening a Circuit Court case. Illinois has no mandatory wait period — unlike most states, you can present the affidavit immediately after death (though you'll need a certified death certificate, which takes a few days to obtain).
- Threshold: $100,000 or less in personal property subject to probate
- Wait period: None — present immediately once you have the death certificate
- Real estate: Not covered — real estate always requires Circuit Court probate
- Procedure: Draft a notarized affidavit, attach a certified death certificate, present directly to the asset holder (bank, broker, Illinois Secretary of State for vehicles)
- No court filing: The asset holder is legally protected and must transfer the asset upon receiving a valid affidavit
$100,000 is among the highest thresholds in the Midwest. Illinois's threshold is significantly higher than neighboring states: Iowa ($25,000), Missouri ($40,000), Wisconsin ($50,000), Indiana ($50,000), and Michigan ($15,000). Many Illinois estates that would require full probate in neighboring states qualify for the affidavit process in Illinois.
Independent Administration vs. Supervised Administration
| Feature | Independent Administration | Supervised Administration |
|---|---|---|
| Authority required | Will authorizes it OR all heirs consent in writing | Default when independent not available or contested |
| Court oversight | Minimal — no mid-administration court filings for most actions | Requires court approval for many actions (sales, distributions) |
| Closing | Closing notice sent to heirs; no formal court hearing required in most cases | Final account filed; closing hearing required; Order of Distribution obtained |
| Timeline impact | Significantly faster — weeks vs. months saved at closing | Longer — court scheduling adds weeks to months at each stage |
| Best for | Clear will, cooperative heirs, no contested claims | Contested wills, minor beneficiaries, creditor disputes |
The Illinois Probate Process — 14 Steps
- Gather documents — original will, 8–10 certified death certificates (Illinois DPH Vital Records), asset inventory, and preliminary creditor list.
- Determine probate type — Small Estate Affidavit ($100,000 or less personal property, no wait period) or full Circuit Court probate.
- Assess Illinois estate tax exposure — if gross estate may exceed $4 million, begin tracking all assets and plan for Form IL-706 filing.
- File Petition with Circuit Court (Probate Division) in the county of domicile. Pay $150–$300 filing fee. Request independent administration if authorized.
- Attend opening hearing — obtain Order Admitting Will to Probate, Order Appointing Executor, and Letters Testamentary. Order 10–12 certified copies.
- Publish Notice to Claimants in a county newspaper for three consecutive weeks. The 6-month creditor period runs from the DATE OF DEATH, not first publication.
- Notify all heirs and legatees in writing — certified mail with return receipt. Note will contest deadlines.
- Apply for estate EIN at irs.gov/ein and open a dedicated estate checking account using Letters Testamentary.
- Prepare and file Inventory with Circuit Court within 60 days of appointment — all probate assets at date-of-death fair market value. Real estate requires formal appraisal.
- Collect and manage assets — transfer accounts using Letters Testamentary; maintain and insure real estate; collect income owed to the estate.
- Wait for creditor period to expire (6 months from date of death); review and disallow invalid claims; pay valid claims in priority order.
- File tax returns — deceased's final Form IL-1040 (April 15); Form IL-1041 if estate earns income; Form IL-706 if gross estate exceeds $4 million (due within 9 months of death); federal Forms 1040, 1041, and 706 as applicable.
- Distribute assets to legatees per the will or Illinois intestacy law — Executor's Deed for real estate at the county recorder of deeds; signed receipts and releases from each legatee.
- Close the estate — under independent administration, send closing notice to heirs; under supervised administration, file Final Account, attend closing hearing, obtain Order of Distribution. Close estate bank account. Retain records 7 years.
Illinois Estate Tax — What You Need to Know
Illinois estate tax: $4 million threshold, rates 0.8%–16%, Form IL-706.
- Threshold: $4,000,000 gross Illinois estate — well below the federal ~$13.6M threshold
- Rates: Progressive, from 0.8% on the first bracket to 16% on the highest
- Form IL-706: Illinois Estate and Generation-Skipping Transfer Tax Return; due within 9 months of death
- Extension: 6-month extension available; tax payment still due within 9 months
- No Illinois inheritance tax — all beneficiaries receive their share free of state inheritance tax
- Marital deduction: Assets passing to a surviving spouse are generally exempt from Illinois estate tax
Illinois Income Tax Obligations
Illinois flat income tax rate: 4.95%.
- Form IL-1040 — deceased's final Illinois individual income tax return; due April 15 of the following year; covers January 1 through date of death
- Form IL-1041 — Illinois Fiduciary Income and Replacement Tax Return; required if the estate earns income during administration (interest, rent, capital gains, dividends)
- Flat 4.95% rate — Illinois taxes all income at the same flat rate; no brackets
- Personal Property Replacement Tax (PPRT): Estates and trusts also pay a 1.5% replacement tax on net income, for a combined effective rate of 6.45%
- Federal returns still required — federal Form 1040 (final) and federal Form 1041 (if estate income exceeds $600)
Key Illinois Probate Statutes
| Topic | Statute |
|---|---|
| Small Estate Affidavit | 755 ILCS 5/25-1 |
| Opening of estate / petition | 755 ILCS 5/6-1 et seq. |
| Letters Testamentary / Administration | 755 ILCS 5/6-13 |
| Notice to Claimants (publication) | 755 ILCS 5/18-3 |
| Creditor claim period (6 months from death) | 755 ILCS 5/18-12 |
| Inventory (60-day deadline) | 755 ILCS 5/14-1 |
| Independent administration | 755 ILCS 5/28-1 et seq. |
| Intestate succession | 755 ILCS 5/2-1 |
| Final account and distribution | 755 ILCS 5/24-1 et seq. |
Typical Illinois Probate Timeline
Minimum (independent administration): ~7–9 months (6-month creditor period from death + opening hearing + inventory + closing notice).
Minimum (supervised administration): ~8–10 months (6-month creditor period + opening hearing + inventory + closing hearing scheduling).
Typical: 9–14 months for a standard estate with real estate.
Extended: 14–24+ months for estates involving:
- Illinois estate tax filing (Form IL-706) and any IRS/Illinois review
- Real estate sales (listing, marketing, closing)
- Business interests requiring professional valuation
- Contested will or disputes among heirs
- Insolvent estate with multiple creditors
- Cook County or DuPage County court scheduling backlogs
Frequently Asked Questions
What is the Illinois Small Estate Affidavit threshold? ▼
Illinois's Small Estate Affidavit (755 ILCS 5/25-1) applies to estates with $100,000 or less in personal property subject to probate. There is no mandatory wait period — you can present the affidavit as soon as you obtain a certified death certificate. Real estate always requires full Circuit Court probate regardless of value.
How long is Illinois's creditor notice period? ▼
Illinois's creditor claim period is 6 months from the date of death (755 ILCS 5/18-12) — not from first publication. This is one of the longest in the country. The clock starts running from the day the person died. You must still publish Notice to Claimants, but publishing earlier or later doesn't change the 6-month cutoff date.
Does Illinois have an estate tax? ▼
Yes. Illinois has a state estate tax that applies to gross estates over $4 million — far lower than the federal threshold (~$13.6 million in 2025). Rates range from 0.8% to 16%. File Form IL-706 within 9 months of death. Illinois has no inheritance tax — beneficiaries receive their share free of state inheritance tax regardless of their relationship to the deceased.
What is independent administration in Illinois? ▼
Independent administration (755 ILCS 5/28) allows the executor to administer the estate without court approval for most actions — when authorized by the will or consented to in writing by all heirs. It eliminates most mid-administration court appearances and allows a simpler closing procedure. It's the Illinois equivalent of UPC informal probate. Request it at the opening hearing if you qualify.
How long does Illinois probate take? ▼
The minimum Illinois probate timeline is 7–9 months, driven by the 6-month creditor period from the date of death. A typical estate with real estate takes 9–14 months. Estates requiring Form IL-706 (estate tax), will contests, or business valuations often run 18–24+ months. Independent administration reduces the timeline compared to supervised administration.