Wills and estate planning in Illinois

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Illinois a will is valid when it's signed in front of 2 adult witnesses. There is a state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Allowed
Power of attorney	Notary + 1 witness
Health care directive	1 witnesses
State estate tax	Yes
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: 755 ILCS 5/4-3.

A gift to an attesting witness or the witness's spouse is void unless two other credible witnesses attest, but the witness may still take up to their intestate share (755 ILCS 5/4-6(a)).

Two or more 'credible' witnesses attest in the testator's presence (§ 4-3). Illinois has no UPC-style self-proving affidavit: a signed attestation clause or witness affidavit under § 6-4 serves the same purpose. Use a full attestation clause covering presence, sound mind and the testator's signature or acknowledgment. Electronic wills and remote witnesses are authorized by the Electronic Wills, Electronic Estate Planning Documents, and Remote Witnesses Act (755 ILCS 6; § 5-5). Holographic wills are not recognized.

Power of attorney

Statute: 755 ILCS 45 (Illinois Power of Attorney Act); statutory short form for property § 3-3.

Every property power needs one witness AND notarization (755 ILCS 45/3-3.6). Neither the witness nor the notary may be: the principal's attending physician or mental health provider, or their relative; an owner or operator of the principal's health care facility, or their relative; a parent, sibling, descendant, or spouse of one of those, of the principal or of any agent; or an agent or successor agent. The statutory short form (§ 3-3) must include the Notice to the Individual Signing on a separate sheet in 14-point type. Gifts, trust and beneficiary powers are limited unless expressly expanded. Remote witnessing and notarization are allowed under 755 ILCS 6.

Health care directive

Called: Illinois Statutory Short Form Power of Attorney for Health Care (plus optional Living Will Declaration).

Statute: 755 ILCS 45, art. IV (health care agency; statutory short form § 4-10; witness rules § 4-5.1); living will 755 ILCS 35/3.

Witness must be 18 or older. Disqualified: the principal's attending physician, APRN, PA, dentist, podiatrist, optometrist or psychologist, or a relative of one; an owner or operator of the principal's health care facility, or their relative; a parent, sibling, descendant, or spouse of one of those, of the principal or of any agent; and any health care agent or successor agent (755 ILCS 45/4-5.1).

The health care POA needs only one witness. A separate Living Will Declaration needs two witnesses aged 18 or older (755 ILCS 35/3(b)). IDPH publishes statutory forms for the health care POA, living will, mental health declaration and POLST.

If there's no will: what a spouse gets

The spouse takes 1/2 of the entire estate and the descendants take 1/2 per stirpes, even when all children are also the spouse's (755 ILCS 5/2-1(a)).

A spouse's right to a share

By renouncing the will, the spouse takes 1/3 of the entire estate if the testator left a descendant, or 1/2 if not; it applies to the probate estate only and must be filed within 7 months after admission of the will (755 ILCS 5/2-8).

Estate and inheritance tax

Yes. $4,000,000 exclusion, not indexed or portable (35 ILCS 405/2(b)); it was still $4M for 2026 per secondary sources, and HB 16 (104th GA) to tie it to the federal amount did not pass.

No inheritance tax.

Probate

Moderate; independent administration is common. A small estate affidavit covers personal property up to $150,000, excluding registered vehicles, which can also pass by the affidavit. This applies to deaths on or after Aug. 15, 2025 (755 ILCS 5/25-1, as amended by P.A. 104-346; further amended by P.A. 104-624).

Official form: dph.illinois.gov.

Money God drafts a Illinois will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.