IL risk areas
Illinois estate risk areas
These pages explain how default state rules in Illinois shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
Illinois intestacy splits the estate between a surviving spouse and descendants, with the remainder passing to parents and siblings if there are no descendants.
- If a spouse and descendants survive, the spouse receives one-half and descendants share one-half per stirpes.
- If a spouse survives but no descendants, the spouse receives the entire estate.
- If no spouse survives, descendants receive the entire estate per stirpes.
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Probate risk
Illinois allows use of a small estate affidavit to transfer qualifying personal property without opening a probate estate.
- A small estate affidavit can be used if no letters of office are outstanding or pending in any jurisdiction.
- Personal property must not exceed $150,000 (motor vehicles may be transferred separately).
- The affidavit authorizes banks and other holders to release or transfer property to the listed successors.
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Tax exposure
Illinois imposes a state estate tax with a $4,000,000 exclusion amount and requires Form 700 filings for estates above that threshold.
- The Illinois estate tax exclusion amount is $4,000,000.
- An Illinois Form 700 is required when the gross estate (including adjusted taxable gifts) exceeds the exclusion amount.
- Illinois estate tax is due nine months after the date of death; extensions are available.
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Guardianship risk
Illinois courts appoint guardians of minors when it is in the child’s best interest, with parental nominations and minor nominations given statutory consideration.
- A parent may nominate a guardian in a will or other writing; the court may appoint if in the minor’s best interest.
- The court generally lacks jurisdiction if a living parent is willing and able to care for the minor, unless statutory exceptions apply.
- A minor age 14 or older may nominate a guardian, subject to court approval.
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Complexity triggers
Illinois allows a surviving spouse to renounce a will for a statutory share and provides a spouse’s award for interim support.
- A surviving spouse can renounce the will and claim a one-third or one-half statutory share depending on descendants.
- The probate court may award a spouse’s support allowance during administration.
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