Calcolatore dell'imposta sul patrimonio dell'Illinois

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 Modulo 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

This tool estimates 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.

Select residency
- Illinois residents: Start from the federal-style taxable estate and then apply Illinois rules in the calculator.
- Non residenti: Include only Illinois-situs assets (IL real estate; tangibles kept in IL). Exclude non-IL intangibles (e.g., brokerage) unless they have an IL sito aziendale.
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 file, not time to pay.
Review results
- 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).

Tips: 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 sito aziendale.

Next steps: see Moduli e scadenze for due dates, extensions, and payment routing (AG filing; payment to the State Treasurer). For situs examples, read the Guida per non residenti, and for strategies (IL-only QTIP, charitable tools, liquidity) visit Pianificazione.