Illinois Estate Tax Forms & Deadlines
Ultimo aggiornamento: 10 Nov 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Illinois Estate Tax — Forms & Deadlines
One-stop page for Illinois estate tax filing: who must file, which forms you need, due dates & extensions, payment, and checklists. Illinois returns are filed with the Procuratore generale; tax is paid to the Tesoriere dello Stato dell'Illinois.
Chi deve presentare la domanda?
Moduli fondamentali e dove ottenerli
Illinois forms
- Modulo 700 — Illinois Estate & GST Tax Return (incl. IL-only QTIP schedules). Download
- Form 700-EXT — Request for extension to file (and payment instructions). Download
- AG Estate Taxes hub — Forms, calculator, fact sheets. Open page
- Estate Tax Payment Form — State Treasurer remittance. Payment page
Riferimenti federali da allegare
- IRS Form 706 pages/schedules (or pro-forma if no federal filing), and Forms 712 (life insurance).
- Wills/trusts, appraisals, deeds, and valuation support per AG checklist.
See Form 700 instructions and the AG fact sheet for the full attachment list.
Scadenze, proroghe e rate
| Articolo | Quando è previsto | Note |
|---|---|---|
| Illinois Form 700 | 9 mesi dopo la data del decesso | Illinois follows the federal 9-month rule; file with the AG. |
| Estensione del file | ≈ 6 months (typical) | AG recognizes IRS Form 4768 approval; or file Form 700-EXT entro la data di scadenza originaria. Time to pay is not extended. |
| Pagamento delle imposte | By the 9-month due date | Remit to the Tesoriere dello Stato dell'Illinois using the Treasurer’s Estate Tax payment process. |
| Installments / deferral | Con ritorno/elezione | Se la Confederazione IRC § 6166 applies, Illinois generally aligns proportionally for Illinois-situs business property. |
Come presentare la domanda e pagare
Dove depositare
File Modulo 700 with the Illinois Procuratore generale (see the form PDFs/web for addresses). Keep proof of mailing/receipt.
Come pagare
Send payment to the Tesoriere dello Stato dell'Illinois via the Treasurer’s Estate Tax payment page/form. Retain confirmations; refunds are issued by the Treasurer to the estate representative.
Liste di controllo pratiche
Prima del deposito
- Confirm residency; map Illinois-situs vs. non-Illinois assets.
- Complete federal-style schedules (706/pro-forma) and appraisals.
- Evaluate an Illinois-only QTIP election (Form 700 statement & schedules).
Quando si estende
- Request federal extension on IRS Form 4768 (attach approval) or submit Form 700-EXT to the AG by the original due date.
- Remit expected tax to the State Treasurer by 9 months and retain proof of payment.
Domande frequenti
When is Illinois Form 700 due?
Nove mesi after the date of death. File with the Attorney General; payment goes to the State Treasurer.
Does Illinois accept the federal extension?
Yes. The AG recognizes IRS Form 4768 approvals; or request an Illinois extension via Form 700-EXT. Extensions to file do non estendere i tempi di pagamento.
Where do I send payment?
To the Tesoriere dello Stato dell'Illinois using the Treasurer’s Estate Tax payment instructions.
What if no federal 706 is required?
You may still need to file Illinois Modulo 700 if the Illinois threshold is exceeded; attach federal-style schedules and appraisals.