Form IL-1041, Fiduciary Income and Replacement Tax Return, 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. You are required to report and pay pass-through withholding on behalf of your nonresident beneficiaries if they have not provided Form IL-1000-E, Certificate of Exemption for Pass-through Withholding, to you. Individuals cannot claim the exemption from pass-through withholding by filing Form IL-1000-E. For tax years ending:
- On or after December 31, 2014, you must file Schedule D, Beneficiary Information, and your own Form IL-1041, by the 15th day of the 4th month following the close of the tax year. The automatic six-month extension of time to file applies to this filing. An extension of time to file does not extend the amount of time to pay this liability.
- Before December 31, 2014, , click the "Prior Years" link on our Business Tax
Forms page and select the corresponding year for information about the due
date and what forms to file.
Note: You are not required to file a form to obtain the automatic extension. However, if you expect tax to be due, you must use
Form IL-1041-V, Payment Voucher for Fiduciary Income and Replacement Tax to pay any tentative tax due to avoid interest and penalty on tax not paid by the original due date of the return. An extension of time to file your Form IL-1041 does not extend the amount of time to pay your Illinois tax liability.