Estate Tax

On Saturday, June 30, 2012, Governor Pat Quinn signed into law a $33.7 billion budget plan that changes the state’s spending priorities while reducing discretionary spending. The new law reconfigured how estate taxes are collected from estates and how refunds are paid to estates that are owed refunds.

As of July 1, 2012, estates will no longer submit estate tax payments to their county treasurer.  Instead, all Illinois Estate and Generation-Skipping Transfer Tax (estate taxes) should be paid directly to the Office of the Illinois Treasurer by the estate.  The Office of the Illinois Treasurer will continue to pay estate tax refunds, but they will now be paid from a newly created fund used solely for that purpose.  The Office of the Illinois Treasurer will not receive any new monies to fund its new collection responsibilities.

Estate Tax Payments

Payments can be accepted via check, e-check, or ACH. An Estate Tax Payment Form must be completed when submitting payments: Estate Tax Payment Form (PDF fill-in form). If you wish to submit payment electronically via e-check, making a payment on ePAY will expedite processing without requiring an Estate Tax Payment Form. All other payment methods require a payment form. Cash will not be accepted.

By Mail

Checks need to be made payable to the Illinois State Treasurer.

Office of the Illinois Treasurer
Attn: Estate Tax Section
1 East Old State Capitol Plaza
Springfield, IL 62701

Estate Tax Refund Requests

Requests for an Estate Tax refund must be made on a Petition for Estate Tax Refund Form (PDF fill-in form).

Completed forms must be signed by the duly appointed representative of the estate (e.g., the administrator, executor, trustee, etc.) and notarized before being mailed to our office at the address above in Springfield.   Estate Tax refunds will be paid out as directed by the duly appointed estate representative.

Requests must be made in a timely manner in accordance with 35 ILCS 405 Illinois Estate and Generation-Skipping Transfer Tax Act.  If the request is not timely, it must be approved by the Attorney General and the State Treasurer.

After the form is submitted to the Office of the Illinois Treasurer, any changes to information on the form must be communicated in writing.

If you have any questions, please call our toll-free number: 800-252-8919

Miscellaneous Forms: (PDF fill-in)


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