Probate in Illinois

Overview

Illinois has a well-developed probate system administered through the Circuit Court in each of the state's 102 counties. While Illinois does not follow the Uniform Probate Code, it offers independent administration for most estates, which allows the executor to administer the estate without ongoing court supervision. Illinois has a state estate tax with a $4 million exemption, which is significantly lower than the federal exemption and catches many middle-class estates.

Key Facts

• Governing Law: Illinois Compiled Statutes, 755 ILCS 5 (Probate Act of 1975)
• Court: Circuit Court (Probate Division)
• Small Estate Threshold: $150,000 (effective August 15, 2025)
• Typical Timeline: 6 to 12 months for standard estates; complex estates can take 1–2 years
• Follows UPC: No

What Makes Illinois Unique

• Independent Administration — Illinois's Independent Administration of Estates Act allows executors to administer most estates without ongoing court supervision. The executor can sell property, pay debts, and distribute assets without individual court approval, making the process significantly faster and less expensive.
• State Estate Tax ($4 Million Exemption) — Illinois imposes a state estate tax on estates exceeding $4 million, with rates up to 16%. This threshold is significantly lower than the federal exemption, meaning many estates that owe no federal estate tax still owe Illinois estate tax.
• Small Estate Affidavit ($150,000) — Effective August 15, 2025, Illinois allows a small estate affidavit for personal property estates valued at $150,000 or less (previously $100,000), enabling heirs to collect assets without formal probate after a 30-day waiting period. Motor vehicles are excluded from the calculation.
• Spousal Award and Child's Award — Illinois provides a surviving spouse with a monetary award from the estate (currently $20,000 plus $10,000 per minor child), which takes priority over most creditor claims and provides immediate support during estate administration.
• Transfer-on-Death Instrument — Illinois allows real property to be transferred at death through a transfer-on-death instrument, which avoids probate for real estate and became available in 2012.

Probate Process Steps

1. File petition for probate and request independent administration with the Circuit Court
2. Court admits the will, appoints executor, and grants independent administration (if no objections)
3. Publish notice of death and representative's appointment in a local newspaper for 3 consecutive weeks
4. Send notice to known creditors, heirs, and legatees
5. Inventory estate assets within 60 days of appointment
6. Allow creditor claims period (6 months from first publication or 3 months from mailing of notice, whichever is later)
7. Pay valid debts, taxes, and administration expenses
8. File Illinois estate tax return if estate exceeds $4 million
9. Prepare final accounting and distribute assets to beneficiaries
10. File proof of mailing of final accounting and close the estate

Costs & Fees

Fee Structure: Illinois does not have a statutory fee schedule for attorney fees in probate. Fees are based on reasonable compensation, typically charged hourly or as a percentage of the estate. Personal representatives under independent administration are entitled to reasonable compensation without court approval. Under supervised administration, fees require court approval.

Typical Attorney Fees: Hourly rates typically $200–$400/hour; flat fees of $3,000–$8,000 for simple estates; some attorneys charge 2–4% of estate value

Non-Lawyer Fees: $400 – $2,000 including court filing fees ($250–$400), publication costs ($150–$350 for 3 weeks), certified copies ($5–$10 each), and recording fees for real property transfers

Independent administration significantly reduces legal costs by eliminating the need for court hearings on routine matters. Estates subject to the Illinois estate tax ($4 million+) will incur additional tax preparation costs. Bond may be waived under independent administration.

Frequently Asked Questions