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Illinois Compiled Statutes

755 ILCS 5/18-10 (2026)

Classification of claims against decedent's estate

✓ current as of May 2026
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(755 ILCS 5/18-10) (from Ch. 110 1/2, par. 18-10)
    Sec. 18-10. Classification of claims against decedent's estate. All claims against the estate of a decedent are divided into classes in the manner following:
    1st: Funeral and burial expenses, expenses of administration, statutory custodial claims, and final fees and costs as determined by the court relating to guardianship, including fees awarded under Section 11a-13.5, 13-3, 13-3.1, 27-1, 27-2, or 27-4. For the purposes of this paragraph, funeral and burial expenses paid by any person, including a surviving spouse, are funeral and burial expenses; and funeral and burial expenses include reasonable amounts paid for a burial space, crypt or niche, a marker on the burial space, care of the burial space, crypt or niche, and interest on these amounts. Interest on these amounts shall accrue beginning 60 days after issuance of letters of office to the representative of the decedent's estate, or if no such letters of office are issued, then beginning 60 days after those amounts are due, up to the rate of 9% per annum as allowed by contract or law.
    2nd: The surviving spouse's or child's award.
    3rd: Debts due the United States.
    4th: Reasonable and necessary medical, hospital, and nursing home expenses for the care of the decedent during the year immediately preceding death; and money due employees of the decedent of not more than $800 for each claimant for services rendered within 4 months prior to the decedent's death.
    5th: Money and property received or held in trust by decedent which cannot be identified or traced.
    6th: Debts due this State and any county, township, city, town, village or school district located within this State.
    7th: All other claims.
(Source: P.A. 102-72, eff. 1-1-22.)

    
Notes of Decisions
Cited in 9 cases (3 in the last 5 years), 1996–2025 · leading case: In Re Est. of Funk, 849 N.E.2d 366 (Ill. 2006).
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In Re Est. of Funk, 849 N.E.2d 366 (Ill. 2006). · cites it 4× “[3] Priority for payment of claims against the estate is determined by the classification scheme set forth in section 18-10 of the Probate Act of 1975 (755 ILCS 5/18-10 (West 2004)). Under that system, funeral and burial expenses and expenses of administration are included in…”
In Re Est. of Gebis, 710 N.E.2d 385 (Ill. 1999). · cites it 3× “See 755 ILCS 5/18-10 (West 1996). There is no question that Joseph filed his statutory custodial claim not against Sofia's decedent's estate but against Sofia's guardianship estate.”
In Re Est. of Jolliff, 771 N.E.2d 346 (Ill. 2002). “…ILCS 5/18-1(a) (West 2000). Section 18-10 now provides that statutory custodial claims are first priority claims. See 755 ILCS 5/18-10 (West 2000).”
In Re Est. of Wellman, 673 N.E.2d 272 (Ill. 1996). “2d 825 ; 755 ILCS 5/18-10 (West 1992). Murphy unsuccessfully attempts to distinguish the present case from Burgeson .”
In re Est. of McDonald, 2024 IL App (2d) 230195 (Ill. App. Ct. 2024). “755 ILCS 5/18-10 (West 2022). We find nothing in the plain language of section 18-10 to support Ellizzette’s twisted reading of the statute.”
In re Est. of Denten, 2012 IL App (2d) 110814 (Ill. App. Ct. 2012). “” 755 ILCS 5/18-10 (West 2010). ¶ 49 Section 18-13 of the Probate Act concerns priority of payment in decedent estates and provides as follows: “Except as provided in Section 19-6, the representative of a decedent’s estate shall pay from the estate all claims entitled to be paid…”
Smith v. Connor, 2025 IL App (2d) 240536 (Ill. App. Ct. 2025). “Smith’s amended complaint identifies himself as decedent’s son with “an apparent legal, tangible interest in the - 11 - 2025 IL App (2d) 240536 proper administration and distribution of [decedent’s] Will and Estate Assets.”
Carrington Mortg. Servs. v. Israel, 2024 IL App (2d) 230335-U (Ill. App. Ct. 2024). · cites it 2× “In sum, it noted that the court had previously exercised discretion to order the sale under the Probate Act, that order was never appealed, and the court’s task was now “narrowly focused on the priority of payment in administering the estate which this court believes should be…”
In re Est. of Funk - Modified Opinion (Ill. App. Ct. 2004). · cites it 3× “18-10; 755 ILCS 5/18-10 (West 2000)), executrix and attorney fees take priority over claims of the United States.”
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