Probate Estate Closing and Representative Discharge in Illinois
At a glance
| Closing routes and prerequisites | Supervised verified account unless court excuses on all-party consents; independent representative files verified closing report after administration and distribution (755 ILCS 5/24-1, 28-11). |
|---|---|
| Who may start or compel closing | Representative presents supervised account or seeks independent discharge; interested person may request court account in independent estate (755 ILCS 5/24-1, 28-11). |
| Final filing and contents | Supervised verified account of receipts, disbursements and property on hand; independent verified report states notices, claims, expenses, distribution, fees and persons entitled to notice (755 ILCS 5/24-1, 28-11). |
| Final account and support | Supervised account with evidence of disbursements court requires; independent accounting sent to interested persons, court account only on request or ordered after objection (755 ILCS 5/24-1, 28-11). |
| Distribution or delivery | Court may order supervised distribution when claims can be paid; independent report states remaining assets distributed before discharge (755 ILCS 5/24-3, 28-11). |
| Notice and objections | Supervised account hearing notice as court directs; independent report copy within 14 days after filing, 42-day objection period after filing unless statutory no-notice route (755 ILCS 5/24-2, 28-11). |
| Hearing and order | Supervised account approved on hearing; independent court discharge order immediately if no notice needed, otherwise after 42 days without pending objection (755 ILCS 5/24-2, 28-11). |
| Closing effect and discharge | Independent court order discharges representative and declares estate closed; approved supervised account binds persons notified absent fraud, accident or mistake (755 ILCS 5/28-11, 24-2). |
| Bond, liability, later administration | Closed estate may reopen for new asset or unsettled portion; court can vacate discharge or issue letters, with new bond for that administration (755 ILCS 5/24-9). |
Requirements one by one
Supervised accounting and distribution
A supervised representative ordinarily presents a verified account within 60 days after the first 12 months following letters, or later if the court allows. The account states receipts, disbursements and property on hand; the court may excuse it when all interested persons file written consents. Hearing notice goes to unpaid creditors and other interested persons as the court directs. On settlement, the court may order distribution when the estate has sufficient assets to pay claims. (755 ILCS 5/24-1; 755 ILCS 5/24-2; 755 ILCS 5/24-3.)
Independent closing filing and account
An independent representative need not present an account to the court unless an interested person requests court accounting. To seek discharge, the representative sends an accounting to interested persons and files a verified report addressing notice, claims, expenses, prior distribution, fees and recipients. When the statutory receipts or approvals eliminate every notice recipient, the court enters a discharge and closing order. Otherwise the representative mails the filed report within 14 days, and the objection period runs 42 days from filing, not from mailing. Publication is required in the circumstances specified by the section. (755 ILCS 5/28-11.)
Hearing, order and effect
After the 42-day period, the independent representative may request discharge; absent a pending objection, the court orders discharge and declares the estate closed. If an objection remains, the court orders notice and may require a verified account. In supervised administration, an account approved after the noticed hearing binds those notified in the absence of fraud, accident or mistake. (755 ILCS 5/28-11; 755 ILCS 5/24-2.)
What trips people up
A closed estate may be reopened for a newly discovered asset or unsettled portion on an interested person's petition. The court may vacate the discharge or issue letters and requires a new bond based on the property newly administered. (755 ILCS 5/24-9.)
Common questions
Does an independent representative always file a court account? The representative must send an accounting to interested persons when seeking discharge, but need not present it to the court unless an interested person requests court accounting or the court orders one after an objection. (755 ILCS 5/28-11.)
Does the independent report itself discharge the representative? No. The statute calls for a court order declaring the estate closed and discharging the representative, either when no notice is needed or after the objection period without a pending objection. (755 ILCS 5/28-11.)
Statutes and sources
The quoted Illinois Probate Act provisions were checked in the General Assembly's current section pages on October 4, 2026.
Source links
Every statute quoted above, linked, with the date we checked it.
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