What Are the Burial and Cremation Laws in Illinois?
Illinois allows you to name your own agent in advance755 ILCS 65/10Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
Burial on private property is permitted410 ILCS 5/2Verified Oct 17, 2026View source in Illinois. State law does not forbid burial on private land, and a family burying ground is exempt from cemetery licensing but registers with the Comptroller and applies to the Department of Financial and Professional Regulation for exempt status (760 ILCS 100/8, 225 ILCS 411/5-20). A body not encased in a concrete, fiberglass or similar hard outer enclosure must have at least 18 inches of earth over it at the shallowest point, a rule no home rule unit may change (410 ILCS 5/2).
Illinois imposes a 24-hour minimum waiting period410 ILCS 18/35Verified Oct 17, 2026View source before cremation. A medical examiner or coroner authorizes the cremation before it proceeds. A cremation authorization form signed by the authorizing agent, who holds the same priority as the person with the right to control disposition, and a cremation permit from the coroner or medical examiner of the county where the death occurred (410 ILCS 18/15, 18/35(a)).
Illinois sets an order for who controls the disposition of remains: executor or legal representative acting, then surviving spouse at time of death, then sole surviving competent adult child, or majority of surviving competent adult children755 ILCS 65/5Verified Oct 17, 2026View source. The state allows you to name your own agent in advance755 ILCS 65/10Verified Oct 17, 2026View source, and that designation takes priority over the default order. Those wishes can be recorded alongside the rest of an estate plan when you create a revocable living trust.
Embalming is not required by law410 ILCS 5/2Verified Oct 17, 2026View source in Illinois. No Illinois statute or rule requires embalming, and a crematory may not refuse remains because they are not embalmed (410 ILCS 18/35(d)). A crematory that cannot cremate unembalmed remains within 24 hours may take them only if it keeps a refrigeration unit or cooling room below 40 degrees Fahrenheit (410 ILCS 18/35(p)).
In Illinois, a licensed funeral director is required for the disposition225 ILCS 41/5-5Verified Oct 17, 2026View source. Funeral directing without an Illinois license is a Class A misdemeanor, and the funeral director who first takes custody of the body is responsible for filing the death certificate (225 ILCS 41/5-5, 41/15-75; 410 ILCS 535/18(1)(c)). The 24-hour report and the permit for disposition are filed by "the funeral director or person acting as such" (410 ILCS 535/21).
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Learn moreForms for Planning and Settling an Estate in Illinois
Free Illinois forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Petition for Probate and Letters
In Illinois, the petition asks the Circuit Court to appoint the personal representative, whose authority is proved by Letters of Office; every appointment goes through the court755 ILCS 5/6-4, 5/9-4 (court admits the will and issues letters; no registrar/clerk informal appointment)Verified Sep 8, 2026View source.
Notice to Creditors
In Illinois, the notice to creditors is published for 3755 ILCS 5/18-3, 5/18-10, 5/18-11, 5/18-12Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 6 months755 ILCS 5/18-3 (claim date not less than 6 months from first publication, or 3 months from mailing, whichever is later); 5/18-12(b) (2-year outer bar from death)Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Illinois, a person named as executor may decline to serve755 ILCS 5/6-3(a); Cook County CCP 0309 (12/01/24)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In Illinois, the Small Estate Affidavit755 ILCS 5/25-1Verified Sep 8, 2026View source covers estates with personal property of $150,000755 ILCS 5/25-1Verified Sep 8, 2026View source or less, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Illinois, the personal representative files the estate inventory within 60 days755 ILCS 5/14-1Verified Oct 10, 2026View source of appointment.
Estate Closing
In Illinois, the personal representative is discharged by court order755 ILCS 5/28-11(d), (e), (f); 5/24-2Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Illinois, a will is signed before 2755 ILCS 5/4-3Verified Oct 18, 2026View source witnesses, and the witnesses sign an affidavit at probate instead of a self-proving affidavit755 ILCS 5/4-3Verified Oct 18, 2026View source.
Tools for Planning and Settling an Estate in Illinois
Free calculators and checklists for planning or settling an estate in Illinois: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Illinois costs an estimated $25,745755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 1.9%755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source to 3%755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Illinois, a surviving spouse takes half of the estate755 ILCS 5/2-1Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per stirpes755 ILCS 5/2-1Verified Sep 10, 2026View source.
How Much Are Estate & Inheritance Taxes?
Illinois levies an estate tax35 ILCS 405/2Verified Sep 15, 2026View source above $4,000,00035 ILCS 405/2Verified Sep 15, 2026View source (top rate 16%35 ILCS 405/2Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
In Illinois, beneficiaries owe no inheritance tax and the estate pays any estate tax35 ILCS 405/2Verified Sep 15, 2026View source above $4,000,00035 ILCS 405/2Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Illinois take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces 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.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Illinois costs an estimated $25,745755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees of typically 1.9%755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source to 3%755 ILCS 5/27-2 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate. Estates under $150,000755 ILCS 5/25-1Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Illinois pays executors reasonable compensation755 ILCS 5/27-1 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source, typically 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.
Illinois Estate Planning Resources
In-depth guides covering Illinois probate laws, trust requirements, and estate planning strategies.
