Due to closures related to COVID-19, the Attorney General's Office will be operating with reduced staff.
Pursuant to 35 ILCS 405/6(a), the payment and filing extensions announced in IRS Notice 2020-23 (postponing until July 15, 2020 certain obligations due on or after April 1, 2020 and before July 15, 2020) also extend the dates for the filing of the Form 700 and payment of Illinois estate tax. Pursuant to the Attorney General's March 16, 2020 Notice, a 30-day extension for filing and payment remains in effect for Estates with Illinois returns and payments due between March 16, 2020 and March 31, 2020. Please be aware that 35 ILCS 405/9 provides that "interest shall be charged" if "any amount of Illinois transfer tax imposed by [the] Act is not paid on or before the initial due date for the Illinois transfer tax return (without extensions) . . . ."
Payments must be sent to the Illinois State Treasurer. 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.
Please contact the Estate Tax Section, Illinois Attorney General’s Office with any questions or problems:
Estate Tax Section
Estate Tax Section
Messages left on the estate tax lines will be monitored and callers will receive a response as soon as possible.
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