Enter the taxable value of the estate — the amount that will actually be
subject to estate tax after subtracting specific deductions described below. The
calculator applies 2025 federal and current Illinois rules and assumes the decedent
was an Illinois resident (or owned Illinois real estate).
What should I subtract before entering my number?
Marital deduction – Anything left outright to a surviving
U.S. citizen spouse is 100 % deductible, so it is ignored for estate-tax
purposes.
Charitable gifts – Amounts passing to qualified 501(c)(3) charities
are fully deductible. Subtract those gifts from your estate value.
Lifetime taxable gifts used against your exemption – If you filed
gift-tax returns (Form 709) and used part of your federal exemption while alive,
you must reduce the remaining exemption. Easiest approach: add those gifts to
your estate value before you enter the number here.
Debts & expenses – Funeral costs, mortgages, credit-card debt and
final medical bills are also deductible.
After subtracting these items, enter the remainder below.
Results are estimates only and assume no DSUE (portability) from a prior spouse and
that all assets are taxable in Illinois. Always seek professional advice for a
complete analysis.