After a death in Illinois

Small estates

Small estate affidavit. It can be used when the personal property that would go through probate is worth $150,000 or less. Registered vehicles do not count toward the limit and transfer separately through the Secretary of State. Real estate cannot pass by affidavit. The $150,000 limit applies to deaths on or after August 15, 2025 (Public Act 104-0346); the limit was $100,000 for earlier deaths. No petition for letters of office can be pending. The person signing the affidavit swears to the facts, lists every heir or beneficiary and their share, and is personally responsible if it is wrong.

• Limit: $150,000 (deaths on or after August 15, 2025), not counting registered vehicles
• Waiting time after the death: No waiting period set by statute
• Source: the official source

Probate court

In Illinois, estates are handled by the Circuit Court of the county where the person lived (probate division in larger counties such as Cook), usually in the county where the person lived.

Creditor claims: Creditors must file by the date in the published notice, which is at least 6 months after first publication, or 3 months after a known creditor is mailed notice if that is later. All claims are barred 2 years after death.

Official court forms

Forms - 24th Judicial Circuit Illinois

Illinois circuit court forms page with the Illinois Small Estate Affidavit and letters of office for a decedent’s estate.

Small estate form: open the form

Illinois has no statewide probate forms page. The small estate affidavit follows state law, but other forms vary by county. In Cook County, use the Probate Division forms page: https://www.cookcountycourtil.gov/division/probate-division/court-forms-probate-division

Estate and inheritance tax

• State estate tax: Yes, for estates above $4,000,000. Not indexed for inflation and not portable between spouses. Taxable gifts made during life are added back. If the gross estate plus adjusted taxable gifts is over $4 million, Illinois Form 700 must be filed with the Attorney General even if no federal return is due. Tax is due 9 months after death.
• Inheritance tax: No. Illinois has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Transfer on death instrument (TODI) under the Real Property Transfer on Death Instrument Act (755 ILCS 27). It must be signed in front of two credible witnesses, notarized, and recorded with the county before the owner dies.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the person making the will and by two credible witnesses who saw the signing. No notary is needed. Illinois does not use a separate self-proving affidavit; a standard attestation clause signed by the witnesses usually lets the court accept the will without witness testimony. Electronic wills and remote witnessing are allowed under the Electronic Wills and Remote Witnesses Act.

Handwritten wills: A handwritten will is valid only if it is also signed by two witnesses.

Power of attorney and health care directive

Financial power of attorney: Illinois Statutory Short Form Power of Attorney for Property (755 ILCS 45/3-3). It must be signed in front of at least one witness and notarized. The agent, the agent’s relatives, the principal’s doctor and some others cannot be the witness. Illinois has not adopted the Uniform Power of Attorney Act.

Health care directive: Statutory Short Form Power of Attorney for Health Care: one adult witness, no notary needed. Living Will (only for terminal conditions): two witnesses. Declaration for Mental Health Treatment: two witnesses, lasts 3 years. Your health care provider cannot be a witness. The POLST form is signed with your practitioner. See the state form.

Death certificates

Certified copies come from the Illinois Department of Public Health, Division of Vital Records, or the county clerk where the death happened. The fee is IDPH: $19 for the first certified copy, $4 for each additional copy ordered at the same time. County clerk fees vary.. The funeral home can usually order them for you.

Death records are not public. Only people with a personal or property right interest can get certified copies. IDPH mail orders can take about 12 weeks.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

The Illinois estate tax starts at $4 million, far below the federal exemption, so many middle class estates with a house and retirement accounts can owe it. The small estate limit rose to $150,000 for deaths on or after August 15, 2025.