Illinois Inheritance: Plan an Estate or Settle One

Illinois has not adopted the Uniform Probate Code, has enacted the Uniform Trust Code760 ILCS 3/101 et seq.Verified Oct 17, 2026View source, and has not adopted the Uniform Power of Attorney Act755 ILCS 45/2-3, 45/2-5, 45/2-8, 45/2-10.6, 45/3-3, 45/3-3.6, 45/3-4; 765 ILCS 5/28; 755 ILCS 5/11-1Verified Sep 18, 2026View source.

Probate of a simple estate in Illinois runs 6 months to 9 months; an average estate takes 9 months to 14 months. The court filing fee is $284705 ILCS 105/27.1b(a)(2) (Clerks of Courts Act, as last amended by P.A. 104-468, eff. 7-1-26); former 705 ILCS 105/27.3f repealed by P.A. 104-468, eff. 7-1-26Verified Sep 8, 2026View source; attorney fees are reasonable compensation755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source; executor compensation typically runs 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $25,745755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source. The personal representative must post a bond755 ILCS 5/12-2 (bond required), 5/12-4 (security excused by will)Verified Sep 8, 2026View source, which the will may waive755 ILCS 5/12-2 (bond required), 5/12-4 (security excused by will)Verified Sep 8, 2026View source.

Certified death certificates come from the Illinois Department of Public Health - Division of Vital RecordsIllinois Department of Public Health - Division of Vital RecordsVerified Oct 15, 2026View source at $19Illinois Department of Public Health - Division of Vital RecordsVerified Oct 15, 2026View source a copy, $4Illinois Department of Public Health - Division of Vital RecordsVerified Oct 15, 2026View source for each additional copy ordered with it. Processing time: Approximately 12 weeksIllinois Department of Public Health - Division of Vital RecordsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 60 days755 ILCS 5/14-1Verified Oct 10, 2026View source of appointment and publishes the notice to creditors for 3755 ILCS 5/18-3, 5/18-10, 5/18-11, 5/18-12Verified Oct 18, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share instead755 ILCS 5/2-8Verified Oct 10, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 years760 ILCS 20/21Verified Oct 10, 2026View source of age. Illinois taxes income35 ILCS 5/201Verified Sep 20, 2026View source at a flat 4.95%35 ILCS 5/201Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular rates35 ILCS 5/201(b)(5.4) flat 4.95% rate on individuals, trusts, and estates; § 201(c)-(d) personal property tax replacement income tax; 35 ILCS 5/203 federal AGI conformityVerified Sep 15, 2026View source.