Planification de l'impôt sur les successions dans l'Illinois
Dernière mise à jour : 10 Nov 2025 - Auteur : Alexander Foelsche CPA (US), WP (DE), RE (CH)
Illinois Estate Tax — Planning Guide
Stratégies pratiques de réduction, de report et de financement Illinois estate tax sous 35 ILCS 405. Coordinate state and federal rules, leverage the separate Illinois-only QTIP election, manage nonresident situs exposure, support valuations, and plan liquidity for the 9-month payment.
Principales mesures de planification (en un coup d'œil)
Concevoir des legs et des fiducies
- IL-only QTIP: Make a marital deduction election on the Illinois return even if no federal QTIP is made. Preserve control over remainder while deferring IL tax.
- Credit shelter trust: Use federal exclusion efficiently; coordinate with the Illinois interrelated computation.
- Charitable design: Outright bequests or CRT/CLT to reduce the Illinois base and align income-tax goals.
- Disclaimer planning: Allow post-mortem pivots to optimize IL vs. federal outcomes.
Manage situs & beneficiaries
- Non-résidents : Limit IL-situs assets; avoid creating business situs for intangibles via Illinois-centered management.
- Beneficiary mix: Direct high-tax assets toward charitable/spousal vehicles; allocate tax efficiently in the will/trust.
- Entity planning: Keep entity records/management outside IL to reduce situs risk for otherwise intangible interests.
Structures communes
| Outil | Objectif principal | Notes d'exercices |
|---|---|---|
| Illinois-only QTIP trust | Defer Illinois tax at first death | Elect on a timely filed Formulaire 700; include detailed asset schedules and an election statement. Track for inclusion at survivor’s death (IRC §2044 concept for IL). |
| Abri de crédit / fiducie de contournement | Use federal exclusion; shelter appreciation | Coordinate the interrelated IL computation; ensure asset tracing and basis records are maintained. |
| Legs de bienfaisance / CRT / CLT | Reduce Illinois taxable base | Verify qualified status; attach governing instruments and valuation support. |
| Dons à vie | Déplacer la croissance hors du territoire | Model federal gift/GST consequences; maintain documentation and avoid IL business-situs footprints for intangibles. |
| IL real estate holding strategy | Manage nonresident exposure | Consider pre-death sales/exchanges or aligning ownership with beneficiaries who yield better after-tax outcomes. |
| §6166 plan de paiement échelonné | Liquidity for closely held business interests | If federal §6166 applies, Illinois generally aligns proportionally for Illinois-situs business property; keep elections and schedules consistent. |
Évaluation, déductions et documentation
Manuel d'évaluation
- Engage qualified local appraisers for Illinois real property and significant tangibles.
- Keep federal and Illinois schedules synchronized; reconcile any alternate valuation decisions.
- Document discounts for closely held interests with robust reports.
Déductions et preuves
- Obtain probate/court approvals where required for administration expenses.
- Retain invoices, engagement letters, and proof of payment; follow the AG attachment checklist.
- For nonresidents, tie deductions to Illinois-situs property where necessary.
Liquidité et calendrier
Trésorerie à 9 mois
- Illinois return Formulaire 700 is due at 9 months; payment is also due à 9 mois.
- Use ILIT proceeds or staged asset sales to prevent interest/penalties.
Installments & remittance
- Modèle §6166 if closely held business interests are present; align Illinois schedules with the federal election.
- Remember: file with the Attorney General, but remit tax to the Trésorier de l'État de l'Illinois; keep proof of payment.
Proposition de flux de travail pour la planification
- Inventaire et carte Illinois-situs vs. non-Illinois assets; identify beneficiaries and goals.
- Scénarios types avec le IL calculator; test IL-only QTIP, charitable, and gifting options.
- Projets de documents (wills, trusts, beneficiary designations, disclaimer language) reflecting IL computation and liquidity objectives.
- Assembler la preuve (appraisals, court approvals, invoices) for deductions and elections; prepare QTIP schedules if applicable.
- Exécution et révisionLes services d'information sur les droits de l'homme et la protection des droits de l'homme peuvent être utilisés pour : redonner des titres aux actifs, mettre à jour les désignations et définir des déclencheurs de révision pour les événements de la vie et les changements législatifs.
FAQ
Does Illinois have portability?
No. Illinois does pas offer portability of a deceased spouse’s unused exclusion. Consider an Illinois-only QTIP or credit shelter trust to manage exposure.
Can I make a state QTIP without a federal QTIP?
Yes. Illinois permits a separate state QTIP election on a timely filed Form 700. Maintain detailed schedules and an election statement.
What’s the simplest way to lower Illinois exposure?
Combine charitable et marital/QTIP planning, dokumentiere Déductions sauber und manage Situs (Nonresident). Halte genügend Liquidität für die 9-Monats-Zahlung vor.
How do I handle a pending sale of Illinois property?
Koordiniere Bewertungen und Closing so, dass Mittel für die Illinois-Zahlung bereitstehen; stelle sicher, dass die Verkaufsdokumente den gemeldeten Werten entsprechen.