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Illinois Probate and Intestate Succession: What Happens Without a Will (2026)

Independently fact-checked against primary sources (last audited August 20, 2026). · Reviewed by the RecordingLaw editorial team. · Law checked current as of August 20, 2026. · 6 primary sources cited on this page. How we verify our legal content

Illinois Probate and Intestate Succession: What Happens Without a Will (2026)

Frequently Asked Questions

Does Illinois have an estate tax?

Yes. Illinois levies its own state estate tax on estates above a $4,000,000 exemption, a cliff threshold that is not inflation-indexed or portable between spouses, with rates from 0.8% up to 16%.

Does Illinois have an inheritance tax?

No. Illinois has no separate inheritance tax. It has only the state estate tax, which is paid by the estate itself, not by individual beneficiaries.

What is the Illinois small estate affidavit threshold?

$150,000 or less in personal property, excluding registered motor vehicles, for deaths on or after August 15, 2025, under 755 ILCS 5/25-1. Deaths before that date use the prior $100,000 threshold.

Who inherits if you die without a will in Illinois?

Under 755 ILCS 5/2-1, a surviving spouse and descendants split the estate 50/50 if both survive, with no distinction for whether the children are shared with the spouse. Descendants take everything if there is no spouse; the spouse takes everything if there are no descendants.

What is the difference between independent and supervised administration in Illinois?

Independent administration, the default, lets the executor act without court approval for most steps, appearing in court mainly at appointment and closing. Supervised administration requires court approval for each major step and is ordered automatically when there is no will or the will does not authorize independent administration.

How long does probate take in Illinois?

Independent-administration estates commonly close within about 9 to 12 months. Supervised or contested estates often take 12 to 24 months or longer, given the 6-month creditor claims window and 2-year absolute outer bar under 755 ILCS 5/18-3.

What court handles probate in Illinois?

The Probate Division of the Circuit Court in the county where the decedent lived, such as the Circuit Court of Cook County's Probate Division, under the Probate Act of 1975.

Updates

Independently fact-checked against the cited primary sources; governing law re-checked for recent changes

Reviewed and approved by an editor

Sources and References

  1. 755 ILCS 5/25-1, Small estate affidavit(ilga.gov).gov
  2. 755 ILCS 5/2-1, Rules of descent and distribution(ilga.gov).gov
  3. Illinois Attorney General, Estate Tax Instruction Fact Sheet(illinoisattorneygeneral.gov).gov
  4. Circuit Court of Cook County, Probate Division(cookcountycourtil.gov).gov
  5. 755 ILCS 5/18-1, Claims against the estate, Article XVIII(ilga.gov).gov
  6. Faegre Drinker, "Illinois Amends the Probate Act with Key Changes to Small Estate Affidavit" (2025)(faegredrinker.com)
  7. IRS, "What's New - Estate and Gift Tax" (2026 basic exclusion amount)(irs.gov).gov
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