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Who must file Form IL-1041 and when is its due date?

You must file  Form IL-1041, Fiduciary Income and Replacement Tax Return, if you are a fiduciary of a trust or an estate and the trust or the estate:

  • has net income or loss as defined under the Illinois Income Tax Act (IITA) allocable to Illinois, regardless of any deduction for distributions to beneficiaries;
  • is a resident of Illinois and files, or is required to file, a federal income tax return (regardless of net income or loss); or
  • is a nonresident of Illinois but received income from Illinois sources which was not reported as pass-through withholding on Form IL-1120-ST, Small Business Corporation Replacement Tax Return, Form IL-1065, Partnership Replacement Tax Return, or Form IL-1041.

In general, Form IL-1041 is due on or before the 15th day of the 4th month following the close of the taxable year. We grant you an automatic six-month extension of time to file your fiduciary tax return.

See our Fiduciary (Trust and Estate) web page for more information.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.