Illinois Estate Tax Calculator

Instant estimate using the State Death Tax Credit table and Illinois apportionment (nonresidents). This widget is an educational estimate. For exact results, the official IL A.G. calculator uses an interrelated computation with your Form 700 Lines 3 & 5.

Worldwide gross estate — USD Debts & expenses — USD Spousal bequests (marital deduction) — USD Charitable bequests — USD Adjusted taxable gifts (federal) — USD Included in Illinois computation. Illinois-situs assets — USD Nonresidents: IL real + tangible. Residents may leave blank.

Advanced (optional): QTIP & direct 700 overrides

Illinois QTIP elected in this estate — USD Subtracts from Line 3 per Form 700. Prior Illinois QTIP added back — USD Adds to Line 3 at survivor’s death. Override Form 700 Line 3 (Illinois Tentative Taxable Estate) — USD Override Form 700 Line 5 (Line 3 + Adjusted Taxable Gifts) — USD Decedent was a nonresident?

Results (educational estimate)

Estimated Line 3 — IL Tentative Taxable Estate

Estimated Line 5 — Line 3 + Adjusted Gifts

ATE used (Line 5 − $60,000)

Tentative IL tax (before apportionment)

Apportionment factor

Estimated IL estate tax (after apportionment)

Open the official Illinois A.G. Estate Tax Calculator →

How to Use the Illinois Estate Tax Calculator

Cet outil permet d'estimer Illinois estate tax under 35 ILCS 405. It follows the Attorney General’s interrelated method (Form 700 framework). Results are for planning only—final liability depends on your filed return, appraisals, and Illinois AG/Treasurer guidance.

Sélectionner la résidence
- Illinois residents: Start from the federal-style taxable estate and then apply Illinois rules in the calculator.
- Non-résidents : Inclure uniquement Illinois-situs assets (IL real estate; tangibles kept in IL). Exclude non-IL intangibles (e.g., brokerage) unless they have an IL business situs.
Enter gross estate values
- Real property (Illinois vs. non-Illinois), tangible personal property, and intangibles.
- For nonresidents, set non-Illinois property to zero or leave it out of scope.
Add deductions
- Funeral/administration expenses, debts, mortgages, and casualty/theft losses.
- Marital and charitable transfers you intend to claim; keep entries consistent with your federal schedules (706 or pro-forma).
Apply Illinois elections & options
- Illinois-only QTIP: Toggle this if you plan to elect a state-only QTIP on Form 700. The estimate will defer IL tax to the survivor’s estate on that portion.
- Timing: Indicate whether you expect to file/pay by 9 months. Extensions generally extend time to fichier, not time to pay.
Examiner les résultats
- Illinois-taxable base after deductions/elections.
- Estimated Illinois estate tax and amount due by 9 months.
- §6166 signal (if closely-held business inputs suggest potential installment eligibility; Illinois typically coordinates with a federal §6166 election for IL-situs business interests).

Conseils : Use current appraisals for Illinois real/tangible property. Keep deduction support (court orders, invoices, proof of payment). For nonresidents, document situs (deeds, storage records) and ensure intangibles don’t have an Illinois business situs.

Next steps: see Formulaires et délais for due dates, extensions, and payment routing (AG filing; payment to the State Treasurer). For situs examples, read the Guide du non-résident, and for strategies (IL-only QTIP, charitable tools, liquidity) visit Planification.