law-office-of-robert-thomas

All Kids Health Insurance in Illinois

Tue, 24 Feb 2026 20:47:21 GMT

Requirement to Qualify

All Kids is a medical insurance program run by the Illinois Department of Healthcare and Family Services (HFS) . It is a low cost or free medical insurance program from children 18 years of age or younger. The insurance covers medical, dental, vision and other healthcare services for children who reside in the state of Illinois.

The insurance covers doctor and specialist visits; hospital stays; prescriptions; dental care, vision care and eye glasses, immunization, therapy services and transportation to medical appointments.

Once enrollment, the child has 12 months of continuous coverage. To qualify for All Kids Health Insurance, the child must be 18 years or younger. The child must reside in Illinois. The family income must be at or below 318% of the Federal Poverty Level. Eligibility is based on residency in Illinois and the family income. Eligibility is not based on citizenship or immigration status.

Escheat

Sat, 21 Feb 2026 20:28:40 GMT

Forfeiture of Property of the State

Escheat means the reversion or forfeiture of property to the state of Illinois, when there is no individual competent to inherit or claim the property If s decedent dies without a surviving spouse, descendants, or known kindred, the real estate escheats to the county where it is located, and personal property escheats to the state of Illinois, to be delivered to the State Treasurer. Escheats are not favored by law, and any doubts as to whether property is subject to escheat is resolved against the state of Illinois. 7

The Estate When a Person Dies Without a Will

Sat, 21 Feb 2026 20:14:59 GMT

Who Inherits When a Person Dies Without A Will

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Power of Attorney

Tue, 17 Feb 2026 22:47:32 GMT

Agent's Authority to Act

The person who creates a power of attorney is the principal and the person the principal names to act on his/her behalf is the agent. The agent's authority to act on behalf of a principal is derived from the Power of Attorney Act. Once the agent's authority is established by the creation of a power of attorney document, third parties, including health care providers, are required to honor the agent's decisions. Third parties are not obligated to comply with agent's decisions unless they are aware of the agent's status under the power of attorney.

The agent is granted the same rights as a spouse or adult child of the principal to visit the principal in a hospital or other institution, regardless of the institution's rules to the contrary &55 Illinois Compiled Statutes 45/4-10.

Power of Attorney

Tue, 17 Feb 2026 22:26:12 GMT

What does durable power of attorney mean?

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Illinois Estate Tax

Wed, 11 Feb 2026 22:14:40 GMT

Illinois Estate Tax Determination

Illinois imposes an estate tax on all real and tangible personal property physically situated Illinois. 35 Illinois Compiled Statutes (ILCS) 405/3 -405/5. The gross value of property located in Illinois is determined by using the federal estate valuations The federal estate tax statute provides for a Qualified Terminable Interest Property (QTIP) election under 26 USC 2056(b)(7), which is a mechanism by which estate taxes are deferred until the death of the surviving spouse. The federal estate taxes are paid by the estate after both spouses have passed away. In Illinois, there is a QTIP provision that is independent of the federal QTIP election. The Illinois QTIP allows for the deferral of Illinois estate taxes until the death of the surviving spouse. The Illinois estate taxes are paid by the estate after both spouses have passed away. 35 ILCS 405/2

Illinois Estate Tax

Tue, 10 Feb 2026 17:57:42 GMT

Illinois threshold amount

In Illinois, the threshold for the Illinois Estate Tax to take effect is $4 million. This threshold applies to the taxable value of an estate which is calculated based on the "state tax credit. Estates valued at or below $4 million are not subject to the Illinois Estate Tax. 35 Illinois Compiled Statutes (ILCS) 405/2 -405/6

Threshold for Estate Taxes

Mon, 09 Feb 2026 22:43:06 GMT

Basic Exclusion Amount

Under 26 USC 2010(c)(3) , the threshold for imposition of federal estate taxes is determined by the "basic exclusion amount," also known as the "estate tax exemption" or "unified credit exclusion amount. " The basic exclusion amount is how much a decedent's estate plus lifetime gifts can pass free of federal estate and gift taxes. For 2026, this amount is $15,000,000.00 per person or $30,000,000.00. Any value above these amounts may be taxed at the federal estate tax rate of up to 40%.

The "basic exclusion amount" is the value of the gross estate that is exempt from estate tax. The "gross estate" includes the value of all property owned by the decedent at the time of death, as well as certain prior taxable gifts before any deductions or credits are applied. 26 USC 2001 . If the gross estate exceeds the basic exclusion amount applicable for the year of the decedent's death, an estate tax return must be filed and estate taxes may apply.

UNPAID TAX LIABILITY

Thu, 05 Feb 2026 00:51:18 GMT

Reduction In Federal Income Tax Liability Through The Fresh Start Initiative And Offers In Compromise

Under 26 United States Code (USC) 7122, the Internal Revenue Service has established a program called " Offers in Compromise " (OIC) whereby taxpayers can settle Federal income tax liability for less than the full amount owed.

An OIC can be based on one of three grounds: (1) doubt as to liability which means there is doubt the taxpayer owes the claimed tax liability; (2) doubt as to collectability means the taxpayer's assets and income are insufficient to pay the full amount of tax liability that is owed; and, (3) efficient tax administration means the collection of the full tax liability would cause economic hardship or when other exceptional circumstance exist.

The IRS conducts an extensive evaluation of each OIC. The taxpayer has the right to appeal a rejection of an OIC if the taxpayer files an appeal within 30 days of receiving the rejection notice, by filing an appeal with the IRS Independent Office of Appeals. The taxpayer must be current on the filing of all past tax returns, but not necessarily be current on all past due tax payments.

The " Fresh Start Initiative " provides more relaxed rules for Offers in Compromise and has expanded access to installment payments, and penalty relief for unemployed taxpayers.

The Fresh Start Initiative and the Offers in Compromise are different programs, but both offer ways for taxpayers to reduce their federal tax liability.

TAXES, SOCIAL SECURITY INCOME, AND INCREASED DEDUCTIONS FOR MEDICARE PREMIUMS

Wed, 04 Feb 2026 02:31:50 GMT

High Wage Earners Will Pay More For Medicare Starting In 2026

In 2026, Social Security old age income benefits are increasing 2.8% because of a cost-of-living adjustment (COLA). However, Medicare cost are also increasing.

Medicare premiums are subtracted from Social Security Income each month of Social Security old age income payments. Since the inception of Medicare, recipients have historically paid 25% of the Medicare costs through their monthly premiums and the Federal government has paid 75%.

Not anymore. Higher wage earners now will pay high monthly premiums. The Social Security Administration collects Medicare premiums based upon income from two years earlier. The 2026 Medicare premiums are based upon 2024 incomes. If a taxpayer's income exceeds certain thresholds, based upon the 2024 tax returns, taxpayers pay an extra Medicare surcharge called Income Related Monthly Adjustment Amount (IRMAA).

IMRAA applies if a taxpayer's Modified Adjusted Gross Income (MAGI) from 2024 is above $109,000 for a single tax filer and above $218,000 for joint tax filers. These extra charges are deducted from a taxpayer's monthly Social Security income payments.

For single tax filers with a MAGI of $109,000.00 or less , the IRMAA surcharge is $0.00 and the total monthly premium per person is $202.90; likewise for joint filers with a MAGI of $218,000.00 or less.

For single tax filers with a MAGI of $109,001.00 - $137,000.00 , the IRMAA surcharge is $81.20 and the total monthly premium per person is $284.10; likewise for joint filers with a MAGI of $218,001.00 - $274,000.00 .

For single tax filers with a MAGI of $137,001.00 - $171,000.00 , the IRMAA surcharge is $202.90 and the total monthly premium per person is $405.80; likewise for joint filers with a MAGI of $274,001.00 - $342,000.00 .

For single tax filers with a MAGI of $171,001.00 - $205,000.00, the IRMAA surcharge is $324.60 and the total monthly premium per person is $527.50; likewise for joint filers with a MAGI of $342,001.00 - $410,000.00 .

For single tax filers with a MAGI of $205,001.00 - $499,999.00 , the IRMAA surcharge is $446,39 and the total monthly premium per person is $649.20; likewise for joint filers with a MAGI of $410,001.00 - $749,999.00 .

Finally, for single filers with a MAGI of $500,000.00 or more and joint filers with a MAGI of $750,000.00 , the monthly premium is $487.00 and the total monthly premium per person is $689.90.

ROTH IRA withdrawals, withdrawals from Health Savings Accounts and qualified charitable distributions from traditional IRA's will not raise the MAGI, and therefore, will not increase the IMRAA deductions.

Taxpayers may be entitled to an IRMAA refund if an increase in income was due to a marriage, divorce, death of a spouse, work stoppage, reduction of income producing property loss, pension income or employment settlement account.

Child Support Deliquency

Mon, 02 Feb 2026 23:49:46 GMT

Tax refund payments

can be withheld

In Illinois, if a spouse or ex-spouse owes past due child support or other child related support obligations established by court order, the Illinois Department of Revenue can withhold tax refund payments for the spouse owing support obligations, and pay those refunds to the oblige spouse. 305 ILCS 5/10-17.5.

The Illinois Department of Revenue cannot initiate collection activities for child support arrearages (and other child related support obligations). The Illinois Department of Healthcare and Family Services is responsible for certifying past-due child support amounts to the Comptroller of the state of Illinois and to the Illinois Department of Revenue. The purpose of the certification process is to ensure that all past due child support obligations are accurate and final, and provides notice and opportunity for the obligor spouse to contest the arrearage amount.

Once certified, the Illinois Department of Revenue may collect the child support delinquency using authorized methods for tax collection. 305 ILCS 5/10-17.5, -5/10-17.9 and 86 Ill. Adm. Code 100.9020.

Under the Internal Revenue Code, 26 United States Code 6402 and -6305, the IRS can withhold tax refunds from an ex-spouse, and from an obligor in a parentage proceeding, an pay the withheld money to the ex-spouse oblige, and oblige a parenting proceeding, to pay down the arrearage. The Internal Revenue Code calls this ''child and spouse support" and "offset of past due support against overpayments." As is the case with the state of Illinois, there must be a certification of the amount due.

With the IRS, the certification is obtained from the Department of Health and Human Services (DHS). The obligor is given notice of the pending certification and is allowed to challenge the amount claimed. With the IRS, the child support must have been paid through the State Disbursement Unit (SDU). If the child support was not paid through the SDU, the child support arrearage can still be placed with the SDU to allow certification to proceed.

Past Due Child Support - Suspension of Driver's License

Thu, 29 Jan 2026 01:05:11 GMT

Child Support Delinquency

In Illinois, if an ex-spouse or obligor in parentage proceeding is more than 90 calendar days delinquent in court-ordered child support, the delinquent spouse, or delinquent obligor in a parentage proceeding, can have their driver's license suspended. 625 ILCS 5/7-702 and -703 750 ILCS 5/505.

The oblige spouse, or oblige in a parentage proceeding, has two courses of action available to seek a suspension in the driver's license of the delinquent ex-spouse, or delinquent obligor in a parentage proceeding. First, the oblige can petition the court to order the delinquent spouse, delinquent obligor in a parentage proceeding, to have his/her driver's license suspended. 625 ILCS 5/7-702 and-703, 750 ILCS 5/505. The court must forward the order to the Secretary of State within 45 days of the date of the order. 625 ILCS 5/7-703. Second, the oblige can obtain a certification from the Illinois Department of Healthcare and Family Services the amount of child support arrearages. 625 ILCS 5/7-702 and-703. The Secretary of State must then serve written notice to the delinquent obligor providing either 60 days to either pay the child support arrearage or arrange for a payment plan. The obligor can also contest the amount of arrearage in the certification. 625 ILCS 5/7-705.

If the driving privileges are suspended, the Secretary of State may allow limited driving privileges for employment or medical purposes. 625 ILCS 5/7-702.1 and 750 ILCS 5/505.

Maintenance

Wed, 28 Jan 2026 01:28:24 GMT

What is "Maintenance?"

In Illinois, "maintenance," formerly known as "alimony," is the financial support one spouse may be ordered to pay the other spouse following a divorce or legal separation. Maintenance is awarded to a financially disadvantaged spouse, or the spouse that makes less money, to try to assure that spouse can meet their reasonable living expenses, with the goal of eventually becoming financially independent. Factors considered by a court in deciding whether maintenance is needed are:

The income and property of each spouse;
The standard of living established during the marriage;
The duration of the marriage; the physical and emotional condition of each party; and
The time necessary for the recipient spouse to acquire education or training to find better employment.

In Illinois in 2025, guidelines were established for determining maintenance, the amount of maintenance, and the duration of maintenance. Maintenance is calculated based on the combined gross annual incomes of the parties earning less than $500,000.00 per year and the calculation is 33.33% of the net annual income of the payor spouse minus 25% of the payee spouse's net annual income. However, the resulting maintenance amount when added to the payee's net annual income, cannot exceed 40% of the combined net income of both parties.

For marriages of 20 years or more, the court has discretion to order maintenance for a period equal to the length of the marriage or for an indefinite term.

If the combined gross annual income of the parties is in excess of $500,000.00, the court may consider the statutory guideline, but the court will try to assure the needs of the payee are met without unduly burdening the payor.

Courts may deviate from the statutory guidelines if the court believes the application of the guidelines are inappropriate, but the court must state, in writing, specific findings to justify such deviations.

Understanding "No Fault" Divorce in Illinois: Legal Grounds and Process

Wed, 21 Jan 2026 01:26:28 GMT

Overview of No-Fault Divorce in Illinois

Since January 1, 2016, Illinois divorce law recognizes only one legal ground for dissolution of marriage: "no fault." This means that couples seeking divorce must demonstrate irreconcilable differences that have led to the irretrievable breakdown of their marriage.

Historical Context of Divorce Grounds
in Illinois

Before the 2016 reform, Illinois permitted both fault-based and no-fault divorces. The no-fault option was introduced in 1984, requiring a two-year separation period, which could be shortened to six months with a signed agreement. Fault-based grounds included adultery, mental cruelty, habitual drunkenness, and other behaviors.

Legal Requirements for No-Fault Divorce

To proceed under the current no-fault framework, the petitioner must affirm in court that:

Irreconcilable differences have caused the breakdown of the marriage
Past reconciliation efforts have failed
Future reconciliation attempts would be futile and not in the family's best interest
These affirmations are made during testimony, with the respondent given an opportunity to agree or dispute the claims.

The Six-Month Separation Rule

Illinois law also requires that the couple live "separate and apart" for at least six continuous months before the final judgment. Importantly, this does not necessitate physical separation—couples may reside in the same home but must mentally and emotionally consider the marriage over during this period.

Once the petitioner confirms this separation in court, the presumption of irreconcilable differences becomes legally irrebuttable, allowing the court to finalize the dissolution.

Divorce vs. Parentage Proceedings in Illinois Family Law

Thu, 15 Jan 2026 01:29:16 GMT

Understanding Divorce Proceedings in Illinois

Divorce in Illinois is governed by the Illinois Marriage and Dissolution of Marriage Act (750 ILCS 5/101 et seq.) . This statute outlines the legal framework for ending a marriage, including:

Division of marital property
Spousal maintenance (alimony)
Allocation of parental responsibilities

The divorce process focuses on dissolving the marital relationship while ensuring fairness in financial and parental matters.

Understanding Parentage Proceedings in Illinois

Parentage cases, often referred to as paternity proceedings, fall under the Illinois Parentage Act (750 ILCS 56/101 et seq.) . These proceedings establish the legal relationship between a parent and child. Key issues addressed include:

Child support obligations
Custody and decision-making authority
Parenting time and visitation schedules

Unlike divorce, parentage proceedings are not about dissolving a marriage but about legally recognizing and enforcing parental responsibilities.

Key Difference Between Divorce and Parentage

The essential distinction lies in scope:

Divorce proceedings dissolve a marriage and address financial and custodial matters between spouses.
Parentage proceedings establish a parent-child relationship, converting a parent’s moral duty to support their child into a legally enforceable obligation.

Together, these laws ensure that both marital and parental responsibilities are clearly defined and upheld in Illinois family law.

law-office-of-robert-thomas

All Kids Health Insurance in Illinois

Requirement to Qualify

Escheat

Forfeiture of Property of the State

The Estate When a Person Dies Without a Will

Who Inherits When a Person Dies Without A Will

Power of Attorney

Agent's Authority to Act

Power of Attorney

What does durable power of attorney mean?

Illinois Estate Tax

Illinois Estate Tax Determination

Illinois Estate Tax

Illinois threshold amount

Threshold for Estate Taxes

Basic Exclusion Amount

UNPAID TAX LIABILITY

Reduction In Federal Income Tax Liability Through The Fresh Start Initiative And Offers In Compromise

TAXES, SOCIAL SECURITY INCOME, AND INCREASED DEDUCTIONS FOR MEDICARE PREMIUMS

High Wage Earners Will Pay More For Medicare Starting In 2026

Child Support Deliquency

Tax refund payments

can be withheld

Past Due Child Support - Suspension of Driver's License

Child Support Delinquency

Maintenance

What is "Maintenance?"

Understanding "No Fault" Divorce in Illinois: Legal Grounds and Process

Overview of No-Fault Divorce in Illinois

Historical Context of Divorce Grounds in Illinois

Legal Requirements for No-Fault Divorce

The Six-Month Separation Rule

Divorce vs. Parentage Proceedings in Illinois Family Law

Understanding Divorce Proceedings in Illinois

Understanding Parentage Proceedings in Illinois

Key Difference Between Divorce and Parentage

Historical Context of Divorce Grounds
in Illinois