Illinois Estate Tax Nonresident Guide
Dernière mise à jour : 18 Oct 2025 - Auteur : Alexander Foelsche CPA (US), WP (DE), RE (CH)
Illinois Estate Tax — Nonresident Guide
Pour les successions de défunts domiciliés à l'extérieur Illinois that own Illinois-situs assets. This page covers who must file, what’s taxable, how Illinois limits tax to Illinois property, deadlines & extensions, payment routing, and practical checklists.
Devez-vous déposer une demande en tant que non-résident ?
What counts as Illinois-situs property?
| Type d'actif | Taxed by Illinois? | Notes |
|---|---|---|
| Real property located in Illinois | Oui | Homes, farmland, commercial property. Use local appraisals. |
| Tangible personal property kept in IL | Oui | Boats, vehicles, equipment, art physically in IL. |
| Actifs incorporels (actions, obligations, liquidités, courtage) | Généralement non | Usually sourced to domicile; may be drawn in only if they acquire an IL business situs. |
| Intérêts de l'entité (LLC/partenariat) | Généralement non | Treated as intangibles; avoid IL business-situs facts (management/records in IL, operations centered in IL). |
How Illinois limits the tax to the Illinois portion
- Illinois computation starts from the “state death tax credit” framework and then reduces the result for non-Illinois property; for a nonresident, only Illinois-situs assets remain in the base.
- Deductions should be supportable and tied to the reported property; keep probate orders, invoices, and proof of payment.
- Federal schedules (Form 706 or pro-forma) provide valuation scaffolding; attach relevant pages to Form 700.
Bottom line: compute the Illinois portion accurately; exclude property that is not Illinois-situs for a nonresident decedent.
Délais, prolongations et paiement
| Objet | Calendrier | Notes |
|---|---|---|
| Form 700 due | 9 mois après la mort | Illinois follows the federal 9-month rule. |
| Extension du dossier | 6 mois (typique) | Attach IRS Formulaire 4768 approval or file Form 700-EXT with the Attorney General by the original due date. Extensions do pas prolonger le délai de paiement. |
| Paiement de la taxe | D'ici 9 mois | Remit to the Illinois State Treasurer (use the Treasurer’s Estate Tax Payment Form/instructions). Record any payments on Form 700. |
| Paiements échelonnés | Avec retour/élection | Si le gouvernement fédéral §6166 applies, Illinois generally aligns proportionally for Illinois-situs business interests. |
Formulaires de base (accent sur les non-résidents)
Illinois forms
- Form 700 — Illinois Estate & GST Tax Return (include IL-only QTIP schedules if applicable).
- Form 700-EXT — Extension to file/pay (if needed in addition to or instead of federal extension).
- Treasurer Estate Tax Payment Form — For remitting payment to the State Treasurer.
Pièces jointes fédérales
- Formulaire 706 pages/schedules (or pro-forma if no federal filing), Forms 712 (life insurance).
- Deeds, appraisals, proof of IL location; will/trusts and letters of authority.
Follow the AG instructions for the full attachment checklist.
Exemples rapides
Example — Chicago condo to children
Nonresident decedent owns a Chicago condo and out-of-state investments. The Illinois return includes the condo (and IL-tied deductions) only; non-Illinois accounts are excluded from the Illinois base.
Example — Boat stored in Illinois to nephew
Boat kept in Illinois passes to a nephew. The boat is Illinois-situs tangible property and is included in the Illinois computation even if most assets are outside IL.
Liste de contrôle pour les non-résidents
Documents
- Death certificate; letters of appointment (domicile state and any IL ancillary).
- Liste des Illinois-situs avec des évaluations et des preuves de localisation.
- Federal schedules (706/pro-forma), will/trusts, beneficiary designations.
Computations & timing
- Compute the Illinois portion on Form 700; exclude non-Illinois assets.
- Cibler les 9 mois payment date; if needed, request an extension du fichier (not to pay).
- Plan for the State Treasurer payment and retain proof of remittance.
FAQ - Successions de non-résidents
Les non-résidents sont-ils imposés sur les comptes de courtage ?
Generally no. Intangibles (e.g., brokerage, stock, cash) of a nonresident are typically not Illinois-situs unless they acquire a business situs in Illinois.
Do I have to file if there’s no Illinois property?
Usually not. If the decedent had no Illinois-situs assets, an Illinois estate tax return is not generally required. Verify titles and locations carefully.
How are payments handled?
Fichier Form 700 with the Attorney General; send paiement to the Illinois State Treasurer using the Treasurer’s instructions/form.
Que se passe-t-il si une déclaration fédérale de succession n'est pas requise ?
You may still need an Illinois filing. Use federal-style schedules as pro-forma support and follow the AG attachment checklist.