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

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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.

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