Illinois Executor & Trustee Checklist
You've been named executor or trustee in Illinois — and probably handed no instructions. This is the ordered list of what to do, in the sequence Illinois expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Executor (named in a will) or Administrator (intestate); statute calls them 'representative'
- Court
- Circuit Court (probate division of the county Circuit Court)
- Appointment document
- Letters of Office (issued as Letters Testamentary or Letters of Administration)
- Creditor claim window
- 6 months from first publication (or the later of that or 3 months from mailed notice to a known creditor)
- Inventory deadline
- Within 60 days of issuance of letters
- Trustee notice deadline
- 90 days
- State death tax
- Illinois estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Circuit Court (probate division of the county Circuit Court).
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This is the document that proves you have authority to act as Executor (named in a will) or Administrator (intestate); statute calls them 'representative'.
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Publish notice; general claim bar 6 months from first publication (755 ILCS 5/18-3). Known/reasonably ascertainable creditors must get direct notice.
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Within 60 days of issuance of letters (755 ILCS 5/14-1); in independent administration furnished to interested persons on request rather than filed.
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Representative mails notice to heirs and legatees, generally within 14 days of the order admitting the will / issuing letters (755 ILCS 5/6-10, 5/9-5). Not a UPC 'information notice' state.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. Illinois estate tax — $4 million exemption (not indexed; no portability), graduated to ~16%. No inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Independent administration closes on a verified final report by the representative — no formal court accounting unless demanded. Supervised administration requires a court-approved final account. Cannot close before the 6-month claims period runs.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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90 days (not 60) — under the Illinois Trust Code, a trustee must notify qualified beneficiaries within 90 days of the trust becoming irrevocable (760 ILCS 3/813.1(b)).
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Publish notice; general claim bar 6 months from first publication (755 ILCS 5/18-3). Known/reasonably ascertainable creditors must get direct notice.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Illinois
Small Estate Affidavit up to $100,000 total personal estate, no real estate, no dispute (755 ILCS 5/25-1).
Independent administration closes on a verified final report by the representative — no formal court accounting unless demanded. Supervised administration requires a court-approved final account. Cannot close before the 6-month claims period runs.
Independent administration is the default for uncontested estates. $100,000 small-estate affidavit avoids probate for modest personal-property estates. $4M estate-tax cliff with no portability drives planning.
Sources — investigate further
The steps above are drawn from Illinois's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.