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Illinois Compiled Statutes

35 ILCS 405/7 (2026)

Supplemental returns; refunds

✓ current as of May 2026
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(35 ILCS 405/7) (from Ch. 120, par. 405A-7)
    Sec. 7. Supplemental returns; refunds.
    (a) Supplemental returns. If the State tax credit is increased after the filing of the Illinois transfer tax return, the person or persons required to file the Illinois transfer tax return and pay the Illinois transfer tax shall file a supplemental Illinois transfer tax return. The supplemental return shall be filed and the additional tax shall be paid in the same place and manner as provided in Section 6 of this Act. The due date for the supplemental return and for the payment of the additional tax reported in the supplemental return shall be no later than 3 months after the earliest of:
        (1) the date an amended federal return is filed;
        (2) the date an increase in the federal transfer tax
    
is paid or accepted in writing;
        (3) the date the Internal Revenue Service issues a
    
request for evidence of payment of the State tax credit; or
        (4) the date that any increase to the taxable estate
    
is discovered;
provided that if the federal transfer tax may be deferred or paid in installments, then part or all of the additional Illinois transfer tax may be deferred or paid in installments under rules consistent with subsection (b) of Section 6 of this Act.
    (b) Refunds. If the state tax credit is reduced after the filing of the Illinois transfer tax return, the person who paid the Illinois transfer tax (or the person upon whom the burden of payment fell) shall file an amended Illinois transfer tax return and shall be entitled to a refund of tax or interest paid on the Illinois transfer tax. No interest shall be paid on any amount refunded.
(Source: P.A. 93-30, eff. 6-20-03.)

    
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1994–2022 · leading case: People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012).
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People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). · cites it 2× “) 35 ILCS 405/7(a) (West 2002). See also People ex rel.”
People ex rel. Burris v. Boeger, 644 N.E.2d 435 (Ill. App. Ct. 1994). · cites it 4× “) However, section 7 of the Act (35 ILCS 405/7 (West 1992)) places an affirmative duty on the taxpayer to file a supplemental Illinois transfer tax return and pay additional tax where the State tax credit is increased after the filing of the Illinois transfer tax return.”
Providence Bank & Trust Co. v. Raoul, 2022 IL App (3d) 210037 (Ill. App. Ct. 2022). “endants assert that even if under some circumstances plaintiff was allowed to change its QTIP election by filing a supplemental or amended return after the filing date of the original return had expired, it could not do so in this case because the estate’s value had not changed…”
— 35 ILCS 405/7(a) — 1 case
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). “) 35 ILCS 405/7(a) (West 2002). See also People ex rel.”
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