Illinois's estate tax for deaths in 2026 — the exclusion, the rates, and the traps (this state taxes the whole estate once you cross its threshold), priced on your estate.
Enter the estate's taxable value (after debts, expenses and marital/charitable bequests). Lifetime gifts can pull amounts back into the base in several states — one of the reasons figures near a threshold deserve professional review.
Illinois computes tax on the ENTIRE $8,000,000 once the $4,000,000 threshold is crossed (an estate just over the line owes roughly $280,000 under the incorporated federal credit table).
| 2026 exclusion | $4,000,000 |
| Amount above the exclusion | $4,000,000 |
| Rate structure | 0.8%–16% |
| Top rate | 16% |
Illinois’ $4,000,000 is a threshold, not an exclusion: cross it and tax is computed on the ENTIRE estate under the old federal state-death-tax-credit table — an estate just over $4M owes roughly $280,000. The tax is administered by the Attorney General, and Illinois allows no portability.
Source: the Illinois revenue/statutory publications behind this family's research (see the hub's source list).
The federal estate tax for 2026 starts at $15,000,000 per person (40% top rate), with portability between spouses. Illinois's exclusion of $4,000,000 is far lower — the state tax is the one most estates here actually meet, and the two systems are filed and paid separately.
Source: IRS Rev. Proc. 2025-32 (federal 2026 exclusion, as amended by Pub. L. 119-21 §70106).
Bequests to a US-citizen spouse are generally deductible at both levels, so tax usually first bites at the second death — which is exactly when two exclusions (and, federally, portability) matter.
For the federal tax, yes, through the unified credit. States vary — several pull recent gifts back into the estate-tax base or tax them on a look-back; the state note above flags the position where it is unusual.
No — an estate tax is paid by the estate before distribution. Five states instead (or also) levy an inheritance tax on the beneficiary; those have their own pages in this family.
Illinois Estate Tax Calculator for 2026: the exclusion is $4,000,000 and rates run 0.8%–16%. On an $8,000,000 estate, $4,000,000 sits above the exclusion — and this state’s cliff/threshold rules decide the rest. Mechanics verified from the state's own publications.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
Illinois's estate tax for deaths in 2026: the $4,000,000 exclusion, the 0.8%–16% rate structure, and what an estate actually owes.
Illinois’ $4,000,000 is a threshold, not an exclusion: cross it and tax is computed on the ENTIRE estate under the old federal state-death-tax-credit table — an estate just over $4M owes roughly $280,000.
On an $8,000,000 estate, $4,000,000 sits above the exclusion.
$4,000,000 for deaths in 2026.
Only above $15,000,000 per person for 2026 — the state tax is usually the binding one.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.