Sucesiones y Poderes de attorney
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When someone dies, their estate must be settled. This means collecting their property, paying debts, and giving what is left to the right people.
What is an estate?
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An estate is everything a person owned when they died, except for the non-estate property explained below. The estate could include:
- Money and bank accounts,
- Bienes inmuebles, y
- Vehicles and personal property.
Jointly owned property or property that automatically passes to someone else is not part of the estate. This includes jointly held bank accounts, life insurance policies and annuities, and retirement accounts with named beneficiaries. Jointly owned bank accounts automatically become the property of the surviving owner when one owner passes away. Real estate that is held in joint tenancy pasa directamente a los copropietarios supervivientes. This can be a surviving spouse.
Real estate can also be passed to another person or persons through a Transfer on Death Instrument (TODI), if the decedent completed the form and recorded it with the Recorder of Deeds prior to their death. Real estate transferred to a TODI beneficiary is not part of the decedent’s estate.
Since these types of property are not part of the estate, a Will or Illinois law does not decide where they go. The recipient was already decided before the decedent died.
Who is responsible for settling an estate?
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Who is in charge depends on how the decedent planned their estate. The person in charge is called a “representative.”
There are different types of representatives. If someone dies with a Will, the Will usually names the representative who Will handle the estate. This person is the “executor.” If there is no Will, the probate court appoints an “administrator.” If a trust is involved, then a person called a “trustee” may handle some or all of the property. Representative is the general term for these three types of people who settle estates.
The person settling the estate might not necessarily be a beneficiary.
What does the representative do?
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The representative must:
- Find and protect property of the deceased,
- Pay funeral and burial expenses for the deceased,
- Pay debts and expenses, and
- Distribute the property of the decedent.
They distribute property according to the decedent's wishes if the decedent had a Will. If there is no Will, property is distributed under Illinois inheritance laws. The representative must also keep careful records of the deceased's property, what debts get paid, and where the remaining property goes.
What happens if there is a Will?
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When someone dies with a will, their property must be distributed according to their wishes in the Will. If there is a Will, it should designate one or more representatives called “executors.” Executors carry out the duties of a representative. Wills must be filed in court within 30 days of the decedent’s death. They must be filed in the county where the decedent last lived. Filing the Will starts the estate settling process, which may or may not include going to probate court. The Will can be filed in-person without filing any other documentation or court case. There is no filing fee. Filing the Will is separate from opening a probate case.
Learn more about wills for estate planning.
What is probate?
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Probate is a court process used to settle an estate. Not all estates need probate. Si el proceso de sucesión es necesario depende de varios factores. Estos factores incluyen:
- La cantidad de dinero en el patrimonio,
- Ya sea que haya bienes inmuebles en el patrimonio, como una casa o un condominio,
- Si se pagarán las facturas finales y
- Si alguien estará peleando por el patrimonio o "impugnando" el testamento.
A person can start a probate case by filing a petition with the court where the decedent last lived before their death. Then can also include a Will if there is one, and ask the court to appoint a representative. The court will give that person legal authority to act for the estate.
For example, if a person dies leaving a house, a bank account in their name only, and a life insurance policy with a named beneficiary, the house and bank account may go through probate. The life insurance payout goes directly to the beneficiary and is not part of the probate estate.
Settling an estate can take months or longer, especially if there is real estate or disputes. Learn more about probate.
Do all estates need to go through probate?
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No. A person may be able to avoid probate by using a small estate affidavit after a person dies. A small estate affidavit can be used when the deceased had a Will or did not have a Will, as long as the personal property in the estate is $150,000 or less and does not contain real estate. The person seeking to use the affidavit must complete and notarize a form that lists the assets and who would receive them. Then they present the affidavit to banks or other institutions to transfer the property.
The affidavit can then be used to gather the decedent’s property, like money in a bank account, and complete the distribution of property. Esto es sin presentar un proceso de sucesión en la corte.
Obtenga más información sobre declaraciones juradas de patrimonio pequeño.
What happens to powers of attorney when someone dies?
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When a person dies, their agents for powers of attorney (POA) for health care and property no longer have decision making authority over the deceased or their property. Only a representative can deal with a person’s property after they die. There is a limited exception where an agent for health care has been given the authority to deal with the decedent’s remains. The decedent must have given the agent that power in their health care POA.
Más información sobre poderes de abogado.
Do people need to pay tax if they get money from someone’s estate?
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Inheritance taxes are imposed by people who receive an inheritance. As of 2026, there is no tax on inheritances in Illinois. Algunos estados imponen impuestos sobre la herencia, pero no Illinois. Illinoisans who inherit money or property, or receive it as a gift, are generally not taxed.
Inheritance taxes are different from estate taxes. An estate tax is imposed on the overall value of an estate. The decedent’s estate pays this tax. It is paid before anyone inherits any money or assets. In Illinois, the estate tax is only paid by estates that are worth $4 million or more.
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