The "Illinois Estate and Generation-Skipping Transfer Tax Act" (35 ILCS 405/1, et seq.)
Illinois estate tax regulations (Ill. Admin. Code tit. 86, § 2000.100, et seq.) may be found on the Illinois General Assembly's website.
Inheritance Tax Releases: An Illinois Inheritance Tax Release may be necessary if a decedent died before January 1, 1983. If a release is required, please call Chicago (312) 814-2491 or Springfield (217) 524-5095 for further assistance.
• IMPORTANT NOTICE •
Effective July 1, 2012, as a result of the enactment of SB 3802 as P.A. 97-0732, any and all payments of Illinois estate tax, interest and penalties must now be made payable to the Illinois State Treasurer. Payments of estate taxes will no longer be accepted by the County Treasurer of the county in which the decedent died a resident.
A fillable form for making payment of the Illinois Estate Tax to the Illinois State Treasurer can be downloaded from the Illinois State Treasurer's website.
Instructions for downloading Estate Tax PDF forms:
If you cannot download the PDF, please call Chicago (312) 814-2491 or Springfield (217) 524-5095 with questions or for further assistance.
A request for extension of time to file may be made on the form below.
2002 and Prior Years Decedents
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