Illinois DOR Releases Guidance on Fiduciary Income Tax, Replacement Tax Filing Requirements for Trusts, Estates

The Illinois Department of Revenue (DOR) released guidance providing comprehensive information about fiduciary income tax and replacement tax filing requirements for trusts and estates in Illinois. The document outlines various types of trusts, tax rates, tax base calculations, filing requirements, due dates for original and amended returns, as well as pass-through withholding payments that partnerships, S corporations, and trusts must make on behalf of nonresident owners. It also explains the process for correcting or changing a previously filed return using Form IL-1041-X. [Ill. Dep’t of Revenue, Fiduciary (Trust and Estate), 02/01/25]

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