Pianificazione dell'imposta sul patrimonio dell'Illinois
Ultimo aggiornamento: 10 Nov 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Illinois Estate Tax — Planning Guide
Strategie pratiche per ridurre, posticipare e finanziare Imposta sulle successioni dell'Illinois sotto 35 ILCS 405. Coordinate state and federal rules, leverage the separate QTIP solo per l'Illinois election, manage situs non residente exposure, support valuations, and plan liquidity for the 9-month payment.
Le principali mosse di pianificazione (in sintesi)
Progettare lasciti e trust
- 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.
- Design di beneficenza: Outright bequests or CRT/CLT to reduce the Illinois base and align income-tax goals.
- Pianificazione dell'esonero di responsabilità: Allow post-mortem pivots to optimize IL vs. federal outcomes.
Gestire il sito e i beneficiari
- Non residenti: Limit IL-situs assets; avoid creating sito aziendale for intangibles via Illinois-centered management.
- Beneficiary mix: Direct high-tax assets toward charitable/spousal vehicles; allocate tax efficiently in the will/trust.
- Pianificazione dell'entità: Keep entity records/management outside IL to reduce situs risk for otherwise intangible interests.
Strutture comuni
| Strumento | Obiettivo primario | Note pratiche |
|---|---|---|
| Illinois-only QTIP trust | Defer Illinois tax at first death | Elect on a timely filed Modulo 700; include detailed asset schedules and an election statement. Track for inclusion at survivor’s death (IRC §2044 concept for IL). |
| Credito rifugio / bypass trust | Utilizzo dell'esclusione federale; rivalutazione del rifugio | Coordinate the interrelated IL computation; ensure asset tracing and basis records are maintained. |
| Lasciti di beneficenza / CRT / CLT | Reduce Illinois taxable base | Verify qualified status; attach governing instruments and valuation support. |
| Regali a vita | Spostare la crescita fuori dalla proprietà | 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 installment plan | Liquidity for closely held business interests | If federal §6166 applies, Illinois generally aligns proportionally for Illinois-situs business property; keep elections and schedules consistent. |
Valutazione, detrazioni e documentazione
Manuale di valutazione
- 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.
Deduzioni e prove
- Ottenere le approvazioni dei tribunali per le spese di amministrazione, ove necessario.
- Retain invoices, engagement letters, and proof of payment; follow the AG attachment checklist.
- For nonresidents, tie deductions to Illinois-situs property where necessary.
Liquidità e tempistica
Liquidità a 9 mesi
- Illinois return Modulo 700 is due at 9 months; payment is also due a 9 mesi.
- Use ILIT proceeds or staged asset sales to prevent interest/penalties.
Installments & remittance
- Modello §6166 if closely held business interests are present; align Illinois schedules with the federal election.
- Remember: file with the Procuratore generale, but remit tax to the Tesoriere dello Stato dell'Illinois; keep proof of payment.
Flusso di lavoro suggerito per la pianificazione
- Inventario e mappa Illinois-situs vs. non-Illinois assets; identify beneficiaries and goals.
- Scenari modello con il IL calculator; test IL-only QTIP, charitable, and gifting options.
- Bozza di documenti (wills, trusts, beneficiary designations, disclaimer language) reflecting IL computation and liquidity objectives.
- Assemblare la prova (appraisals, court approvals, invoices) for deductions and elections; prepare QTIP schedules if applicable.
- Esecuzione e revisione: reintitolare i beni, aggiornare le designazioni e impostare i trigger di revisione per gli eventi della vita e le modifiche di legge.
Domande frequenti
Does Illinois have portability?
No. Illinois does non offer portability of a deceased spouse’s unused exclusion. Consider an QTIP solo per l'Illinois or credit shelter trust to manage exposure.
Posso fare un QTIP statale senza un QTIP federale?
Yes. Illinois permits a elezione QTIP in uno stato separato on a timely filed Form 700. Maintain detailed schedules and an election statement.
What’s the simplest way to lower Illinois exposure?
Combinare caritatevole e coniugale/QTIP planning, dokumentiere Detrazioni sauber und manage Sito (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.