On Saturday, June 30, 2012, Governor Pat Quinn signed into law a $33.7 billion budget plan that makes changes to the state’s spending priorities while reducing its discretionary spending. The new law reconfigured the way estate taxes are collected from estates and how the monies are paid back 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 the estate tax refunds, but the refunds will now be paid from a newly created fund that will be used solely to pay estate tax refunds. 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 through an e-check, ePay will facilitate faster processing without having to submit an Estate Tax Payment Form. All other forms of payment will require a payment form. Cash will not be accepted.
Checks need to be made payable to the Illinois State Treasurer.
By Mail:
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 (example: the administrator, executor, trustee, etc.,) and the form must be notarized before being mailed to our office at the above Springfield address. 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 405/1-18. 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: 1-800-252-8919
Miscellaneous Forms: (PDF fill-in)
Small estate affidavit (Deceased before July 2, 2010)
Small estate affidavit (Deceased between July 2, 2010 and December 31, 2014)
Small estate affidavit (Deceased on/after January 1, 2015)
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