Do returns need to be filed for all trusts?

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 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, Form IL-1065, or Form IL-1041 , or not reported as pass-through entity (PTE) tax credit on Form IL-1120-ST or Form IL-1065.

Note:  See Fiduciary (Trusts and Estates) web page for more information.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.