Illinois Probate Guide
If you've just lost someone and are facing the Illinois probate process — this guide walks you through what it costs, how long it takes, the exact filings Illinois requires, and whether you can avoid formal probate entirely.
Typical Timeline
9–18 months
Uncontested formal probate
Small Estate Threshold
$150,000
Small Estate Affidavit (755 ILCS 5/25-1)
Court
Illinois Circuit Court (Probate Division)
Filing fee: $250–$450
Executor Commission
Reasonable fee
~$30,000 on a $1M estate
Probate is required when the decedent owned more than $150,000 in solely titled personal property or any real estate in their sole name without a TOD instrument or trust. Property held in joint tenancy, tenancy by entirety, trusts, or with beneficiary designations passes outside probate. Most Illinois estates qualify for independent administration with minimal court supervision.
Illinois requires a 6-month claims period after publication of notice, so most probates take a minimum of 9 months and typically run 12-18 months. Independent administration is faster than supervised.
Illinois's Small Estate Affidavit (755 ILCS 5/25-1) allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Decedents dying before August 15, 2025 | $100,000 |
| Decedents dying on or after August 15, 2025 (excludes motor vehicles) | $150,000 |
Effective August 15, 2025, Illinois raised the small estate affidavit limit to $150,000 in personal property (excluding Illinois-registered motor vehicles, which are unlimited). The affidavit is delivered to asset holders without court filing. Real property cannot be transferred by small estate affidavit.
Illinois does not provide a statutory percentage. 755 ILCS 5/27-1 entitles the representative to 'reasonable compensation' assessed by the court based on size, complexity, skill, and results. Typical fees fall in the 2-4% range.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $30,000.
Attorney fees:
Attorney fees are 'reasonable compensation' under 755 ILCS 5/27-2 and typically billed hourly. The Illinois State Bar Association has held that attorneys cannot ethically collect fees exceeding what the court determines reasonable.
Multiple co-executors:
Co-executors share a single reasonable fee; the court will not duplicate compensation for multiple PRs absent unusual circumstances justifying additional services.
Statute: 755 ILCS 5/27-1 and 5/27-2
Under 755 ILCS 5/12-2, a surety bond is generally required for representatives unless waived by the will or by all heirs/legatees. Bond is mandatory if the representative is a non-resident, with limited exceptions.
Statute: 755 ILCS 5/12-2 through 5/12-5
Illinois imposes a state estate tax with an exemption of $4 million per individual for 2026 (not portable between spouses). The federal exemption for 2026 is $15M individual/$30M married under the One Big Beautiful Bill Act, so many Illinois families face state estate tax even when no federal tax is owed. Rates climb to approximately 16% on the largest estates.
Filing deadline:
Illinois Form 700 is due 9 months after death (filed with the Illinois Attorney General's Office). Extensions follow the federal extension.
Below the cliff
$4,000,000
No Illinois estate tax (at or under $4M exemption)
Above the cliff
$4,100,000
Tax owed on full taxable estate over the exemption; estates just over $4M can face several hundred thousand dollars in Illinois tax due to the rate structure
Statute: 35 ILCS 405/ (Illinois Estate and Generation-Skipping Transfer Tax Act)
Illinois grants a surviving spouse the right to renounce the will and take one-third of the net estate if there are descendants, or one-half if not (755 ILCS 5/2-8). The spouse is also entitled to a $20,000 surviving spouse award (plus $10,000 per dependent child) under 755 ILCS 5/15-1.
The Illinois Department of Healthcare and Family Services (HFS) recovers from the probate estates of recipients aged 55+ and any nursing facility resident. Public Act 102-1037 (effective June 2, 2022) banned new TEFRA liens on real property, and the first $25,000 of an estate is now exempt from recovery for deaths on or after July 1, 2022. Recovery is deferred while a surviving spouse or minor/disabled child survives.
The full Illinois executor checklist has 24 milestones: 7 specific to Illinois law (shown below — filings, forms, and court interactions tied to Illinois statutes) and 17 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Locate and review the will
Search for the original will and any codicils. Under Illinois law, any person in possession of a will must file it with the circuit court clerk within 30 days of learning of the decedent's death (755 ILCS 5/6-1). Check for any trust documents that may control the disposition of certain assets outside probate.
File petition for probate with the circuit court
File a Petition for Probate of Will and Issuance of Letters Testamentary (or Petition for Letters of Administration if intestate) with the circuit court in the county where the decedent resided. Illinois offers supervised administration (court approval required for most actions) and independent administration (executor may act without court approval for most transactions under 755 ILCS 5/28-1 et seq.).
Publish notice to creditors
Publish a Notice of Death and Claim Date in a newspaper of general circulation in the county where the estate is administered, once each week for three successive weeks, as required by 755 ILCS 5/18-3. The notice establishes a claims bar date six months from the date of first publication or three months from the date of mailing to known creditors, whichever is later. Also mail notice to all known creditors.
Inventory and appraise estate assets
Prepare and file an inventory of all estate assets with the court within 60 days of issuance of Letters, as required by 755 ILCS 5/14-1. The inventory must list all real and personal property with estimated date-of-death fair market values. The court may appoint an appraiser for certain assets. Under independent administration, the inventory may be provided to interested parties without court filing.
Review and pay valid creditor claims
Evaluate all creditor claims filed within the claims period. Allow or deny each claim in accordance with 755 ILCS 5/18-11. Pay valid claims from estate funds in the order of priority established by 755 ILCS 5/18-10 (funeral and burial expenses, costs of administration, surviving spouse and child awards, debts due the United States, money owed employees, and other claims).
Distribute specific bequests
Distribute specific gifts and bequests as directed by the will. Obtain signed receipts from each beneficiary. Under independent administration, no court approval is required for distributions. The surviving spouse has a right to renounce the will and take a statutory share under 755 ILCS 5/2-8.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been paid, distribute the remaining estate to the residuary beneficiaries as directed by the will or by Illinois intestacy law (755 ILCS 5/2-1). Retain adequate reserves for pending claims or tax liabilities before final distributions.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Illinois Department of Public Health or the county clerk's office. These will be required by the circuit court, financial institutions, insurance companies, and government agencies.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Receive Letters Testamentary or Letters of Administration
After the court admits the will to probate and appoints the executor, the clerk will issue Letters Testamentary (testate) or Letters of Administration (intestate). The representative must take an oath and may need to post a surety bond unless waived by the will or by independent administration. Obtain multiple certified copies of the Letters.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home did not already do so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may qualify for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Notify financial institutions
Provide certified copies of the death certificate and Letters Testamentary or Letters of Administration to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts and begin the process of marshaling estate assets.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate receipts and disbursements should flow through this single account. Under independent administration, the executor has broad authority to manage estate funds without court oversight.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
File final personal income tax return (Form 1040 and IL-1040)
File the decedent's final federal income tax return (Form 1040) and Illinois income tax return (Form IL-1040) for the period from January 1 through the date of death. Illinois imposes a flat income tax rate on individuals. A surviving spouse may file jointly for the year of death.
File estate income tax return (Form 1041 and IL-1041) if applicable
If the estate earns more than $600 in gross income during the administration period, file federal Form 1041 and Illinois Form IL-1041 (Fiduciary Income Tax Return). The estate is a separate taxpayer from the date of death.
File estate tax returns (Form 706 and Illinois Form 700) if applicable
If the gross estate exceeds the federal exemption, file federal Form 706. Illinois imposes its own estate tax with a separate exclusion amount (currently $4 million) under 35 ILCS 405/2. File Illinois Estate Tax Return (Form 700) within nine months of death if the Illinois gross estate exceeds the state exclusion. Illinois estate tax is calculated using a graduated rate schedule applied to the state taxable estate.
File accounting with the court
Under supervised administration, file a final accounting with the circuit court detailing all receipts, disbursements, and distributions. Under independent administration, a formal court accounting is not required unless requested by an interested party, but the executor should provide a detailed accounting to all beneficiaries and obtain receipts and releases.
Petition court to close the estate
Under supervised administration, file a petition for final distribution and discharge with the circuit court. Under independent administration, the executor files a final report and a petition for discharge once all obligations are met. The court will enter an order closing the estate and discharging the representative from further duties.
Close the estate bank account
After all final distributions have been made and the court has entered the discharge order, close the estate bank account. Verify that all outstanding checks have cleared and the account balance is zero. Retain bank statements and all estate financial records for at least five years.
Out-of-state decedents who owned Illinois real property require ancillary probate in the Illinois county where the property is located. The Illinois Probate Act provides simplified procedures for foreign-domiciled decedents in 755 ILCS 5/22.
Most independent administrations close in 9-12 months because Illinois requires a 6-month claims period after publication. Supervised or contested estates run 12-24 months or longer.
Court filing fees run $250-$450. Executor and attorney compensation follow a 'reasonable fee' standard reviewed by the court, typically 2-4% of estate value each. Total probate costs commonly fall in the 3-7% range.
$150,000 in personal property (excluding Illinois-registered motor vehicles, which are unlimited) for deaths on or after August 15, 2025. Real estate cannot be transferred by small estate affidavit.
Cook County and most other counties require an attorney for the representative in formal probate; pro se representation is generally not permitted. Small estate affidavits and TOD-deed transfers can be handled without an attorney.
Yes - revocable living trusts, joint tenancy, beneficiary designations, payable-on-death accounts, and the Illinois Transfer on Death Instrument (TODI) for real estate all bypass probate.
Within 30 days of learning of the death under 755 ILCS 5/6-1. Willful failure can lead to court-ordered penalties and personal liability.
Yes. The Illinois estate tax has a $4 million exemption (not portable between spouses) with a top rate near 16%. Federal exemption for 2026 is $15M individual/$30M married under the OBBBA - so many Illinois estates owe state tax only.
Yes. The Illinois Residential Real Property Transfer on Death Instrument Act (755 ILCS 27/), expanded in 2022 to cover all Illinois real estate, lets owners name a beneficiary to take title at death. The TODI must be signed by two witnesses, notarized, and recorded before the owner's death.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Illinois probate attorney.