Who must file Form IL-1041?

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 the 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, Small Business Corporation Replacement Tax Return, Form IL-1065, Partnership Replacement Tax Return, or Form IL-1041.

See our Fiduciary (Trust and Estate) web page for more information. 

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