Settling an Estate in Illinois
Reviewed by DocDraft Legal Team · Illinois · Last updated August 27, 2026
Illinois has a single unified trial court, so a decedent's estate is opened in the Circuit Court of the county where the decedent lived rather than in a freestanding probate court. Larger counties route the case to a dedicated Probate Division, such as the Probate Division of the Circuit Court of Cook County. Illinois offers a small estate affidavit under 755 ILCS 5/25-1 that moves personal property with no court filing at all, but the statewide affidavit form caps it at $150,000 of personal estate and it does not transfer real estate, so a homeowner's estate almost always needs a full proceeding. Most Illinois estates are then administered independently under Article XXVIII of the Probate Act, which lets the representative act without returning to court for orders. Two Illinois features catch families out: the creditor claim date is set by the representative's own published notice under 755 ILCS 5/18-3(a) rather than by a fixed countdown from death, and Illinois imposes its own estate tax at an exclusion far below the federal one.
Find out where you stand in Illinois
Where are you in settling the estate?
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Is probate always required in Illinois?
No. Joint tenancy property, payable on death and transfer on death accounts, transfer on death instruments for Illinois real estate, life insurance and retirement accounts with a living beneficiary, and trust assets all pass outside probate. A small estate affidavit under 755 ILCS 5/25-1 can then move qualifying personal property without opening any court proceeding at all.
Which court handles probate in Illinois?
The Circuit Court of the county where the decedent lived. Illinois runs one unified trial court rather than a separate probate court, so estates sit on that court's docket. Larger counties assign them to a dedicated unit, for example the Probate Division of the Circuit Court of Cook County, which hears wills, claims, and estate administration.
What is the small estate affidavit limit in Illinois?
The Illinois statewide small estate affidavit form provides that, excluding motor vehicles registered with the Secretary of State, the decedent's entire personal estate passing by intestacy or under a will must not exceed $150,000. The affidavit reaches personal property only. Real estate cannot be transferred by an Illinois small estate affidavit under any circumstances.
How long does probate take in Illinois?
Independent administration commonly runs six to twelve months. The floor is the creditor claim date, which under 755 ILCS 5/18-3(a) must be no less than six months from first publication of the notice, or three months from mailing notice to a known creditor, whichever falls later. A small estate affidavit works immediately.
One unified Circuit Court, an affidavit that stops at personal property, and a $4 million estate tax
Illinois departs from national practice in three ways that decide how an estate is handled. First, there is no separate probate court. Illinois consolidated its trial courts, so the case is filed in the Circuit Court of the county of the decedent's residence, and only the busier counties maintain a named Probate Division of that Circuit Court. Second, the creditor deadline is not a fixed statutory countdown from death. Under 755 ILCS 5/18-3(a) the representative publishes a notice stating a claim date, and that date must be no less than six months from the date of first publication or three months from the date of mailing or delivery of notice to a known creditor, whichever is later. The representative effectively starts the clock by publishing, which means an estate that never publishes never closes the window, subject only to the outer bar in 755 ILCS 5/18-12(b) barring all claims two years after death whether or not letters of office issued. Third, the small estate affidavit under 755 ILCS 5/25-1 is a private instrument rather than a court filing, and the statewide form limits it to a personal estate of $150,000 or less, excluding motor vehicles registered with the Secretary of State, which pass by affidavit regardless of value. Nothing in that route touches real estate, so a house forces a full administration. Most Illinois estates are administered independently under Article XXVIII, where the representative pays claims, sells assets, and distributes without court orders. Illinois is not a community property state and has no elective share in the usual sense. A surviving spouse instead renounces the will under 755 ILCS 5/2-8 and takes one third of the estate if the decedent left a descendant, or one half if not. Illinois also levies its own estate tax administered by the Illinois Attorney General, with an exclusion of $4 million under 35 ILCS 405, far below the federal exclusion and not portable between spouses.
Relevant Laws
Probate Act of 1975, 755 ILCS 5 (Illinois estate administration)
The governing statute for Illinois estate administration, covering admission of the will, issuance of letters of office, the powers and duties of the representative, claims, and closing. Article XXVIII authorizes independent administration, under which the representative administers the estate without obtaining court orders unless an interested person asks the court to intervene. Estates are filed in the Circuit Court of the county of the decedent's residence.
755 ILCS 5/25-1 (Small estate affidavit)
Allows personal property to be collected and distributed by sworn affidavit instead of a court proceeding where no letters of office are outstanding and none are contemplated. The Illinois statewide affidavit form states that, excluding motor vehicles registered with the Secretary of State, the decedent's entire personal estate passing by intestacy or under a will must not exceed $150,000. The affidavit does not transfer real estate.
755 ILCS 5/18-3 and 5/18-12 (Notice to creditors and limitations on claims)
Section 18-3(a) requires the representative to publish a notice of the death and of the claim date and to mail or deliver it to each known creditor, and provides that the claim date shall be not less than 6 months from the date of the first publication or 3 months from the date of mailing or delivery, whichever is later. Section 18-12(b) bars all claims that could have been barred under the section 2 years after the decedent's death, whether or not letters of office are issued.
Illinois Estate and Generation-Skipping Transfer Tax Act, 35 ILCS 405 (Illinois estate tax)
Illinois imposes its own estate tax at an exclusion of $4 million, well below the federal exclusion and not portable between spouses. The Illinois Attorney General administers the tax and the return is filed with that office, with payment made to the Illinois State Treasurer.
Regional Variances
Illinois administration tracks by estate size and asset type
Personal estate of $150,000 or less, no real estate
Small estate affidavit under 755 ILCS 5/25-1. Nothing is filed with the Circuit Court and no representative is appointed. The statewide form requires that, excluding motor vehicles registered with the Secretary of State, the entire personal estate passing by intestacy or under a will not exceed $150,000, and that no letters of office be outstanding or contemplated anywhere. The $150,000 figure replaced a prior $100,000 ceiling under Public Act 104-0346 (Senate Bill 83), effective August 15, 2025. The Act provides that the change applies to a decedent whose date of death is on or after the effective date, so an estate for a death before August 15, 2025 is still measured against $100,000.
Motor vehicles registered with the Secretary of State
Carved out of the $150,000 calculation entirely. Registered vehicles are listed separately on the affidavit by make, body type, year, and vehicle identification number, and they do not count toward the personal estate total. A vehicle therefore does not push an otherwise qualifying estate over the limit.
Any estate that includes Illinois real estate
The small estate affidavit is unavailable for the land no matter how small the estate is, because the affidavit reaches personal property only. Unless the property already passes by joint tenancy, a transfer on death instrument, or a trust, the family must open an estate in the Circuit Court to clear title. This is the single most common reason an Illinois family cannot use the affidavit.
Independent administration, Article XXVIII
The usual track for estates that must be opened. Available where the will directs it or the heirs and legatees consent. The independent representative pays claims, sells assets, and distributes without applying for court orders, and closes by filing a verified report under 755 ILCS 5/28-11 rather than a court approved accounting.
Supervised administration
Applies where the will requires it, where an interested person successfully asks the court to supervise, or where independent administration is terminated. The representative returns to the Circuit Court for orders, files a verified inventory with the court under 755 ILCS 5/14-1, and closes on a final account approved by the judge.
Illinois deadlines, notice, and the state estate tax
Filing the will
755 ILCS 5/6-1 requires the person holding the original will to file it with the clerk of the Circuit Court in the county of the decedent's residence within 30 days of the death. The duty is independent of whether an estate is opened, so it applies even where every asset passes outside probate.
Creditor claim date, all administered estates
Set by the representative's published notice under 755 ILCS 5/18-3(a), not by a fixed countdown from death. The date stated in the notice must be no less than 6 months from the date of first publication or 3 months from the date of mailing or delivery of notice to a known creditor, whichever is later. Publishing is what starts the period.
Two year outer bar
755 ILCS 5/18-12(b) bars all claims that could have been barred under that section 2 years after the decedent's death, whether or not letters of office are issued. This is the backstop where notice was never published, and it is the reason a never opened Illinois estate is not truly settled until two years have passed.
Inventory, and how it differs by track
A supervised representative files a verified inventory of the real and personal estate with the court within 60 days after letters of office issue under 755 ILCS 5/14-1. An independent representative need not file the inventory with the court at all, and instead mails or delivers a copy to each interested person no less than 30 days before filing the verified report required by 755 ILCS 5/28-11, under 755 ILCS 5/28-6.
Illinois estate tax
An exclusion of $4 million under 35 ILCS 405, far below the federal exclusion and not portable between spouses. Administered by the Illinois Attorney General, with the return filed with that office and payment made to the Illinois State Treasurer. Estates well under the federal threshold routinely owe Illinois tax, so the inventory figures should be tested against $4 million early.
Suggested Compliance Checklist
File the original will with the circuit clerk within 30 days
Within 30 days of death days after starting755 ILCS 5/6-1 requires whoever holds the original will to file it with the clerk of the Circuit Court in the county where the decedent lived, within 30 days of the death. Do this before deciding whether an estate needs to be opened, because the duty applies regardless. Keep the clerk's file stamped copy, since the small estate affidavit route requires a certified copy of the will on file.
Test the estate against the $150,000 limit and prepare the small estate affidavit
Weeks 1-4 days after startingTotal the personal estate passing by will or intestacy, leaving out registered motor vehicles and anything passing by joint tenancy, beneficiary designation, or trust. If the total is $150,000 or less and no Illinois real estate needs to move, prepare the statewide small estate affidavit under 755 ILCS 5/25-1. Read the indemnification clause first: the affiant is personally on the hook to creditors, heirs, and relying institutions for losses caused by an act or omission.
Petition the Circuit Court for letters of office
Weeks 2-8 days after startingWhere real estate is involved or the personal estate exceeds the affidavit limit, file the petition in the Circuit Court of the county of residence, or its Probate Division where the county has one, to admit the will and appoint a representative. Request independent administration under Article XXVIII if the will directs it or the heirs and legatees consent, and order certified copies of the letters of office for banks and title companies.
Publish notice to creditors and mail notice to every known creditor
Immediately after letters issue days after startingUnder 755 ILCS 5/18-3(a) publish the notice of death and claim date and mail or deliver the same notice to each creditor known to the representative. The claim date must be no less than 6 months from first publication or 3 months from the mailing or delivery, whichever is later. Publishing late delays the close of the estate, and never publishing leaves exposure open until the 2 year bar in 755 ILCS 5/18-12(b).
Prepare the inventory and test the estate against the $4 million Illinois exclusion
Within 60 days of letters issuing days after startingA supervised representative files a verified inventory of the real and personal estate with the court within 60 days after letters issue under 755 ILCS 5/14-1. An independent representative does not file it and instead mails a copy to each interested person under 755 ILCS 5/28-6. Use the same figures to check the estate against the $4 million Illinois estate tax exclusion under 35 ILCS 405, which is far below the federal threshold.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| File the original will with the circuit clerk within 30 days | 755 ILCS 5/6-1 requires whoever holds the original will to file it with the clerk of the Circuit Court in the county where the decedent lived, within 30 days of the death. Do this before deciding whether an estate needs to be opened, because the duty applies regardless. Keep the clerk's file stamped copy, since the small estate affidavit route requires a certified copy of the will on file. | - | Within 30 days of death |
| Test the estate against the $150,000 limit and prepare the small estate affidavit | Total the personal estate passing by will or intestacy, leaving out registered motor vehicles and anything passing by joint tenancy, beneficiary designation, or trust. If the total is $150,000 or less and no Illinois real estate needs to move, prepare the statewide small estate affidavit under 755 ILCS 5/25-1. Read the indemnification clause first: the affiant is personally on the hook to creditors, heirs, and relying institutions for losses caused by an act or omission. | small-estate-affidavit | Weeks 1-4 |
| Petition the Circuit Court for letters of office | Where real estate is involved or the personal estate exceeds the affidavit limit, file the petition in the Circuit Court of the county of residence, or its Probate Division where the county has one, to admit the will and appoint a representative. Request independent administration under Article XXVIII if the will directs it or the heirs and legatees consent, and order certified copies of the letters of office for banks and title companies. | - | Weeks 2-8 |
| Publish notice to creditors and mail notice to every known creditor | Under 755 ILCS 5/18-3(a) publish the notice of death and claim date and mail or deliver the same notice to each creditor known to the representative. The claim date must be no less than 6 months from first publication or 3 months from the mailing or delivery, whichever is later. Publishing late delays the close of the estate, and never publishing leaves exposure open until the 2 year bar in 755 ILCS 5/18-12(b). | - | Immediately after letters issue |
| Prepare the inventory and test the estate against the $4 million Illinois exclusion | A supervised representative files a verified inventory of the real and personal estate with the court within 60 days after letters issue under 755 ILCS 5/14-1. An independent representative does not file it and instead mails a copy to each interested person under 755 ILCS 5/28-6. Use the same figures to check the estate against the $4 million Illinois estate tax exclusion under 35 ILCS 405, which is far below the federal threshold. | asset-inventory | Within 60 days of letters issuing |
Frequently Asked Questions
More than most people expect. The Illinois statewide form contains an indemnification clause: by signing, the affiant agrees to indemnify and hold harmless the decedent's creditors, heirs and legatees, and any person, corporation, or financial institution that relies on the affidavit, up to the amount lost through any act or omission by the affiant. Anyone recovering under that clause is also entitled to reasonable attorney's fees and the expenses of recovery. The affidavit also obliges the affiant to pay valid claims in the statutory class order before distributing anything to an heir or legatee.
Yes, and it is the single most overlooked item in Illinois estate administration. The Illinois estate tax exclusion is $4 million under 35 ILCS 405, a fraction of the federal exclusion, so an estate can owe nothing federally and still owe Illinois tax. The Illinois Attorney General administers the tax and the return is filed with that office, while payment goes to the Illinois State Treasurer. The Illinois exclusion is not portable between spouses, so a couple who relies on federal portability alone can lose the first spouse's Illinois exclusion entirely.
Illinois has no elective share in the form most states use. A surviving spouse instead renounces the will under 755 ILCS 5/2-8 by filing a signed written instrument in the court where the will was admitted to probate. On renunciation the spouse takes one third of the entire estate if the decedent left a descendant, or one half if the decedent left no descendant, after just claims are paid. The filing is generally due within seven months after the will is admitted to probate, and it acts as a complete bar to any claim under the will.
The claim period never starts. Because 755 ILCS 5/18-3(a) makes the published notice the thing that fixes the claim date, Illinois courts have held that a creditor's failure to file on time does not bar the claim where the required notice was never published. The estate stays exposed, and the only remaining protection is the outer bar in 755 ILCS 5/18-12(b), which cuts off claims two years after the death whether or not letters of office were ever issued. Publication is therefore protective of the representative, not merely a formality.
Real estate is governed by the law of the state where it sits, so land outside Illinois is not reached by the Illinois proceeding. The family usually opens an ancillary administration in the county where the out of state property is located, using certified copies of the Illinois will and letters of office. That second proceeding follows the other state's rules for notice, claims, and closing, which can run on a different schedule than the Illinois estate. Confirm the out of state requirements early, because ancillary probate often determines when the whole estate can actually close.
Other Illinois guides
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