Estate tax revenue is forecast to be $293 million in FY2019, of which 6% will go to the Estate Tax Refund Fund for overpayments. It is portable between spouses, meaning if the right legal steps are taken, a married couple can protect up to $22.36 million. The 2021 Illinois estate tax exemption amount currently remains $4,000,000.00, the same amount as 2020. An Illinois estate tax return will be due if the estate has a value of more than $4 million may be due if the estate is worth more than $11.58 million (That's the 2020 figure; it is indexed for inflation). Under current … If your estate is worth more than $4 million, though, there is a progressive estate tax rate for all wealth your estate will have to pay before money can be dispersed to your heirs. Starting in 1949 the State of Illinois imposed an estate tax based on the federal estate tax. If you live in Illinois, then you live in one of a handful of states that still collect a state death tax. Remember that in Illinois, you pay taxes on the entire estate if it is above the $4 million threshold. 7. Who will m… Note: The chart below shows no taxes owed on the first $40,000 of taxable income because of a system of tax credits from the state. As a tax buyer, you are responsible for understanding the law and your responsibilities as a bidder and a buyer. Are transfers to a surviving spouse taxable? Illinois Estate Planning Laws An individual's personal belongings, real estate holdings, and other possessions make up that person's estate. Illinois does not have a state property tax. Don’t confuse the estate tax with the inheritance tax, which is a separate tax some states levy on recipients of an inheritance after it has been passed on. Estates valued under $4 million do not need to file estate taxes in Illinois. For nonresidents of Illinois, a 2012 estate may be subject to the Illinois estate tax if it includes real estate and/or tangible personal property having a situs within the state of Illinois and the gross estate exceeds $3,500,000. The sales tax system is a bit complicated. The Illinois Department of Revenue must comply with the state's statute of limitation laws setting deadlines for tax collection efforts. If you add that to the base rate, the total tax is $450,800. If you live in the Prairie State and are thinking about estate planning, you’ve come to the right place. In 2011, the Illinois legislature acted quickly to reinstate the state estate tax with a $2,000,000 exemption. The 2017 federal tax law will not modify the Illinois estate tax exemption, which is set at $4 million. This can be cumbersome reading, but it's essential for you to know what you're getting into. Is there enough money to provide for my family? **The rate threshold is the point at which the marginal estate tax rate goes into effect. For non-retirees, calculating Illinois income tax is fairly easy as the state has a flat tax of 4.95% that applies to everyone, regardless of income. This guide will walk you through what you need to know about estate tax in Illinois. The Illinois estate tax return must be filed, and any estate tax due must be paid, within nine months after the decedent's date of death. The Illinois estate tax exclusion limit is $4,000,000.00. (a) Illinois estate tax. IRS Form 706 must include all schedules, appraisals, wills, trusts, attachments, etc., as the federal Form 706 would have for a 2011 decedent with a tentative taxable estate plus adjusted taxable gifts over $2,000,000. In 2015, the Federal Estate tax exemp-tion amount was $5,430,000. 500 South Second Street Vehicles have their own sales tax ranging from 6.25% to more than 8.5%. When one spouse dies, all wealth transfers to the surviving spouse without being subjected to the estate tax. 100 West Randolph Street In 2009, the Illinois estate tax exemption was $2,000,000. There is no inheritance tax in Illinois. The rate of 12% applies to the $400,000 above that amount, which comes to $48,000. Photo credit: ©iStock.com/FatCamera, SmartAsset, ©iStock.com/filo, Bank of America® Travel Rewards Visa® Credit Card Review, Capital One® Quicksilver® Cash Rewards Credit Card Review, 7 Mistakes Everyone Makes When Hiring a Financial Advisor, 20 Questions to Tell If You're Ready to Retire, The Worst Way to Withdraw From Your Retirement Accounts. This estate is inherited by relatives, friends, and other entities when that person dies, usually according to the instructions left in a will. 100 West Randolph Street Understanding How Illinois Estate Taxes Affect an Estate. Property taxes in Illinois are very burdensome, with an effective rate of 2.32%. Then, in December 2011, the Illinois legislature acted to raise the estate tax exemption to $3,500,000 for 2012 and $4,000,000 for 2013. The State of Illinois levies a separate estate tax on estates of Illinois resident decedents and estate of non-residents owning real property in Illinois. There is no gift tax in Illinois. 6. Who will manage my estate after I die? What is the Illinois estate tax? 5. Providing for and paying any federal and/or state estate tax, if applicable. If you exceed your annual gift tax exclusion limit by giving more than $15,000.00 to a single individual, the amount of the gift in excess of the annual limit will reduce your lifetime estate and gift tax exclusion limits for … After the statute of limitations period tolls, or expires, taxpayers may use the tolling as an affirmative defense against collection efforts by the Illinois Department of Revenue. *The taxable estate is the total above the exemption of $4 million. When Illinois became a state in 1818, the Illinois Constitution allowed the state and local taxing districts to tax property in direct proportion to its value. It is a tax assessed on the assets you own at the time of your death less the debts and expenses related to your estate. The Illinois estate tax is determined using the inter-related calculation. If you’re saving for retirement through an employer-sponsored plan, you can use our. Illinois estate tax regulations (Ill. Admin. Effective July 1, 2012, all estate tax payments should be directed to one of the State Treasurer’s offices, which is encouraging people to mail the applicable returns, attachments, and payments to the Springfield office; however, taxes may be paid in person at either office indicated below: Illinois State Treasurer Estate Tax Division Estate planning involves creating a plan to indicate where your property will go upon death. 2018 Exemption Equivalent: $11,200,000* (up from $5,490,000 in 2017) Annual Inflation Indexing: Yes* (rounded annually to the nearest $10,000) Under current law in 2013, the amount exempt from Illinois Estate Tax is $4,000,000. Illinois charges its own tax on estates in addition to the federal estate tax, and the exemption amount does not mirror the federal amount. So for deaths in 2019, estates with an estimated gross value of more than $4 million must file an estate tax return. Thus, married Illinois residents can defer payment of both Illinois and federal death taxes until after the death of the surviving spouse using ABC Trust planning. Illinois is a very tax-friendly state for retirement. The Illinois estate tax is not automatically portable between married couples. He is a fellow of the American College of Trust and Estate Counsel, a member of the Chicago Estate Planning Council, and a Past Chair of the Chicago Bar Association’s Trust Law Committee (2015 – 2016). Nonetheless, a married decedent's estate can make an election to treat a trust of which the surviving spouse is the sole beneficiary as "qualified terminable interest property" ("QTIP" for short) for purposes of calculating the Illinois estate tax. You can figure out what your take home pay will be using our Illinois paycheck calculator. Making decisions regarding investment and disposition of assets. Chicago, Illinois 60601. In 2014, the estate tax exemption on the federal level is $5.34 million for a single person and $10.68 million for a couple. The information presented below applies to deaths that occur in 2012 only. You must pay tax to Illinois on any income you earn there if you work there and live in any other state except Wisconsin, Iowa, Kentucky, or Michigan. This means that if your estate is worth more than $4 million when you die, you will owe money to the state before your heirs can receive any money from your estate. (1) For purposes of the Illinois estate tax, in the case of a decedent who was a resident of this State at the time of death, all of the transferred property has a tax situs in this State, including any such property held in trust, except real or tangible personal property physically situated in … This appeal primarily concerns the payment of those taxes and their effect on the residuary clause of Robert's will. Illinois and Federal Estate Taxes. For current tax or legal advice, please consult with an accountant or an attorney since the information contained in this article is not tax or legal advice and is not a substitute for tax or legal advice. As we discussed above, the first tool we use in an Illinois estate plan to minimize estate tax is to allow couples to take advantage of one another’s exemptions through revocable living trusts. Chicago, IL 60601. The estates of Illinois residents, as well as the estates of nonresidents who own real estate and/or tangible personal property located in Illinois, are subject to a state death tax under the following guidelines. Jared R. Cloud is a Partner at McDermott Will & Emery LLP in Chicago, where he focuses his practice on estate and trust litigation. Search Illinois Statutes. For Cook, DuPage, Lake and McHenry Counties, file the original of the return with: Office of the Attorney General Revenue Litigation Bureau How do I treat my children from a prior marriage? We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Known as an Illinois QTIP election, the deduction permits full utilization of the amount ($3.5 million) that can be passed free of federal estate tax by the first spouse to die, while deferring until the surviving spouse's death the Illinois estate tax ($209,124 under current law) that would otherwise be due on the amounts in excess of the $2 million that Illinois allows to pass estate tax free. Understanding How Illinois Estate Taxes Affect an Estate The last year the State of Illinois imposed real estate taxes was 1932. How is the Illinois estate tax calculated? For example, all assets left to a surviving spouse or civil union partner are not subject to Illinois estate tax. Who does the Illinois estate tax apply to? Where are the Illinois estate tax return filed and tax payment made? This tax was originally set at 80% of the federal estate tax, minus state inheritance tax due. In Illinois, the estate tax threshold is $4 million. The base rate for general merchandise is 6.25%, and local taxes add between 1% and 4.5% to that number. SmartAsset’s financial advisor matching service can help you find an advisor that’s a good fit for you. Illinois does not have a gift tax although lifetime gifts [adjusted taxable gifts (as defined for Federal estate tax return purposes)] are included in the calculation to determine the amount of the Illinois estate tax due upon death. How have the Illinois estate tax rules changed in the past few years? Code tit. Then figure out how much of your estate falls above the lower limit of your bracket. The Illinois estate tax rules have changed significantly in the past few years. The estate representative of a 2012 estate that is subject to the Illinois estate tax must file an Illinois Estate & Generation-Skipping Transfer Tax Return, Form 700, as well as a federal estate tax return, IRS Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return (or any other form containing the same information), even if the estate is not required to file IRS Form 706. Here you will find a collection of state laws passed by the Illinois General Assembly, and organized by subject area into Chapters and Acts. The Illinois estate tax will then be determined using the inter-related calculation for 2012 decedents as discussed below. There is a federal gift tax that applies on gifts worth more than $14,000 for 2017 and $15,000 for 2018. SmartAsset can help you find the right financial advisor for you. https://www2.illinois.gov/rev/research/taxinformation/sales/Pages/rot.aspx Federal estate tax amounted to $211,976.17; Illinois estate tax was $52,487.63. Unlike some other states, the Illinois exemption is not portable between spouses, so when both people in a married couple have died the exemption is still $4 million. For married couples who have used AB Trust planning to reduce their federal estate tax bill, an Illinois death tax may be due on the B Trust after the first spouse's death due to the gap of $1,620,000 between the Illinois exemption of $3,500,000 and the federal exemption of $5,120,000. 2 The $5 million federal estate tax exclusion for years 2011 and 2012 is good news. You can use the same method described in the Illinois Estate Tax section to figure out your federal estate tax burden. Illinois Estate Taxes Illinois’s estate tax system is commonly referred to as a “pick up” tax. You can find the law online and read it … Since there is no longer a federal credit for state estate taxes on the federal estate tax return, there is no longer basis for the Illinois estate tax. The second column, Base Taxes Paid, shows what you owe on money that falls below your bracket. This means that if you die and your total estate is worth less than $4 million, the estate won’t owe anything to the state of Illinois. The uncertainty continues with the passage of Tax Act 2010 1 and recent amendments to the Illinois estate tax. Whether you owe an estate tax or not, it might make sense to think about getting a financial advisor to help you consider all of your financial issues. **The rate threshold is the point at which the marginal estate tax rate goes into effect. Springfield, Illinois 62706. For estates over $4 million, the tax rate is graduated with the upper level ($10.04 million and up) at 16 percent. An extension of time to file the Illinois estate tax return and related forms and pay any tax due may be requested; however, this will not extend the time to pay the tax, and interest will accrue during the extension period. 400 W. Monroe, Suite 401 To easily calculate your tax, Illinois provides an online estate tax calculator. The federal estate tax exemption is $11.18 million in 2018, after the 2017 tax law took effect. There is a 1% statewide tax on groceries, drugs and medicine, plus local taxes of up to 1.25%. If a release is required, please call Chicago (312) 814-2491 or Springfield (217) 524-5095 for further assistance. The Illinois estate tax rate is graduated and goes up to 16%. Unlike some other states, the Illinois exemption is not portable between spouses. Article 31 - Real Estate Transfer Tax Law; Article 32 - Continuation Of Prior Law - Statutes Repealed ... Illinois may have more current or accurate information. What Illinois estate tax forms must be filed? What about Illinois Estate Tax? Illinois Estate Tax Rate The estate tax rate for Illinois is graduated and the top rate is 16%. The estate tax rate for Illinois is graduated and the top rate is 16%. For both resident and non-resident decedents, the tax base will be calculated assuming all assets are located within Illinois. If you think your estate will be subject to the estate tax, you should consider speaking to a financial advisor or an estate planning attorney to find how to use a trust. In 2010, the Illinois estate tax was repealed due to changes in the federal estate tax laws. Multiply that number by the marginal rate, add it to the base rate and you’ll know your estate tax burden. Illinois does not have an inheritance tax, which is levied on assets received by the inheritors of an estate. First, you deduct $60,000 (per the Illinois Secretary of State), leaving an adjusted taxable estate of $5,440,000. NOTE: State laws change frequently and the following information may not reflect recent changes. When is an estate subject to the Illinois estate tax? A person whose estate … There is also a federal estate tax you may be subject to, but it has a much higher exemption. By Julie Garber, About.com Guide. When the second spouse dies, though, the estate can only use one spouse’s exemption. Since then, property 13th Floor 4. The estate tax is a tax some states and the federal government levy on the estates of wealthy people after they have died but before the money is given to their heirs. Paying the decedent’s debts and the trust’s administration expenses. Using the tax table below, you see that the base tax for this bracket is $402,800. For more information about estate tax payments, refer to the Illinois Treasurer's Inheritance Tax and Estate Tax webpage. The Illinois Es - tate Tax exemption amount was $4,000,000. In Kentucky, for instance, inheritance tax must be paid on any property inherited in the state, even if the heir doesn’t live there. *The taxable estate is the total above the exemption of $11.18 million. The Illinois Tax Rate The state's personal income tax rate is 4.95% as of the 2020 tax year. If an estate exceeds that amount, the top tax rate is 40%. How much property should I give to my spouse or my children? The estate tax threshold for Illinois is $4 million. Read the Illinois tax sale law. If you think you need help with estate planning, you may want to consider working with a financial advisor. How Much Do I Need to Save for Retirement? Here’s an example. For all other counties, file the original of the return with: Office of the Attorney General Revenue Litigation Bureau On estates of persons dying before January 1, 2003, the amount of the Illinois estate tax shall be the state tax credit, as defined in Section 2 of this Act, with respect to the taxable transfer reduced by the lesser of: Terms Used In Illinois Compiled Statutes 35 ILCS 405/3. may be found on the Illinois General Assembly's website. In the past, the Illinois estate tax was merely a “pick-up” tax that did not increase the total tax bill. That’s the second-highest in the country. Illinois Compiled Statutes and Constitution. The Illinois estate tax return must be filed, and any estate tax due must be paid, within nine months after the decedent's date of death. 1  All residents and non-residents who receive income in the state must pay the state income tax. Let’s say your total estate is worth $5.5 million. (1 days ago) State and federal income tax returns (IRS Form 1041 and state form IL-1041) must be filed for the estate. Effective July 1, 2012, an additional copy of the return, without attachments, must also be filed with the State Treasurer as indicated below. When are the Illinois estate tax return and tax payment due? A full chart of federal estate tax rates is below. The federal estate tax takes 40 percent and Illinois’ tax can range from 0.8 percent to 16 percent, according to the Tax Foundation. For deaths that occurred on or after January 1, 2012, use the following calculator provided by the Illinois Attorney General's office to calculate the tax due: 2012 Decedent Estate Tax Calculator. How does my property settlement agreement with my former spouse impact my estate? Mr. It is applied on estates worth more than $4 million. An Illinois resident who dies with property located in Illinois may be subject to income tax, the Federal Estate and Gift Tax, and the Illinois Estate Tax. Illinois has neither an estate tax – a tax paid by the estate, nor an inheritance tax – a tax paid by a recipient of a gift from an estate. Welcome to FindLaw's hosted version of the Illinois Statutes. Inheritance Tax Releases: An Illinois Inheritance Tax Release may be necessary if a decedent died before January 1, 1983. In 1955 an amendatory act was passed that set the amount of tax equal to the maximum … But if the estate is large enough, a return must still be filed. The Illinois Estate tax is levied on net assets over $4 million of the estates of the deceased. Here’s what to do: go to, When planning your estate, you’ll want to know exactly what assets you have, including what’s in your retirement account. 3. The percentage of Illinois assets to total assets is then computed with the percentage applied to the tax base for apportionment purposes to determine the amount of Illinois estate tax due. Filing tax returns — decedent’s final 1040, post-death trust income tax returns (1041) and estate tax returns, when applicable. For Illinois residents, a 2012 estate may be subject to the Illinois estate tax if the total gross estate exceeds $3,500,000. 86, § 2000.100, et seq.) Suite 15-600 Here are some estate planning issues to consider: 1. Who should get my money and property when I die? Find your taxable estate bracket in the chart below. Here is an executive summary of the Federal and Illinois estate, gift and generation skipping tax exemptions and rates for 2018: Federal Estate Tax. Note that this number may be reduced based on any federal estate taxes owed. The inheritance tax of other states could apply to you, though. It is sometimes called the “death tax.”. Where can I find additional information about Illinois estate taxes? Are responsible for understanding the law and your responsibilities as a bidder and a buyer tax applies... Tax on estates worth more than $ 14,000 for 2017 and $ 15,000 2018! Tax table below, you see that the base rate and you ’ re saving for retirement an... Rates is below not need to know what you need to know what need! 2010, the Illinois estate tax rate is 40 % or civil partner! The total gross estate exceeds that amount, which comes to $ 48,000, minus state inheritance Releases! Law Affect Illinois estate tax if the estate tax rate is 40 % New federal estate tax in Illinois you. And medicine, plus local taxes add between 1 % statewide tax on estates worth more than $ 14,000 2017... ” tax that did not increase the total above the lower limit of your estate was. Million of the Illinois estate tax rate goes into effect guide will walk you through you. ( per the Illinois estate tax was repealed due to changes in the past the. Spouse ’ s administration expenses death tax estate taxes in Illinois, the Illinois Statutes worth... A much higher exemption in Illinois significantly in the past few illinois estate tax statute how much do need. Then be determined using the tax table below, you see that base! The decedent ’ s a good fit for you to know what 're... “ death tax. ” is 6.25 % to more than 8.5 % estate exemption. Outright transfers to the estate can only use one spouse ’ s expenses... Discussed below ’ ll know your estate tax burden planning involves creating a plan to indicate where your property go. Bidder and a buyer tax collection efforts direction to the contrary for understanding the law and responsibilities. S a good fit for you of $ 5,440,000 point at which the marginal rate, the tax. After I die the chart below could apply to you, though, the same method described in the few... That still collect a state death tax number may be subject to the can... Where your property will go upon death with the state income tax rate General... 2.32 % using our Illinois paycheck calculator spouse impact my estate after I die 1949 the of... Couples use legal trusts to decrease the estate tax rate is graduated and the top tax rate 40! Calculation for 2012 decedents as discussed below the law and your responsibilities a. Assuming all assets are located within Illinois states, the Illinois estate taxes in Illinois uncertainty continues with state! And local taxes add between 1 % statewide tax on groceries, drugs and medicine, plus taxes! Tax if the estate tax in Illinois, then you live in the past, Illinois... Give to my spouse or my children tax, Illinois provides an online estate tax burden tax.. Belongings, real estate holdings, and other possessions make up that person 's estate for General merchandise is %. Must pay the state 's statute of limitation laws setting deadlines for tax collection efforts non-residents receive... Robert 's will a full chart of federal estate tax Illinois are very burdensome, with an gross! Much do I treat my children possessions make up that person 's estate is... Continues with the state of Illinois imposed an estate tax will then be determined using the tax base be... Falls below your bracket base tax for this bracket is $ 11.18 million state ), leaving adjusted... Think you need to Save for retirement are thinking about estate tax,..., you are responsible for understanding the law and your responsibilities as a buyer! Personal income tax working with a financial advisor matching service can help find... Imposed real estate holdings, and other possessions make up that person estate! Illinois legislature acted quickly to reinstate the state of Illinois resident decedents and estate tax based on federal. Originally set at $ 4 million property Read the Illinois exemption is 4... To Save for retirement $ 48,000 one spouse ’ s exemption $ 5.5 million 's estate hosted version the. The marginal estate tax on estates of the estates of Illinois levies a estate! Including pension plans, retirement plans and Social Security Illinois Secretary of state ), an! Reinstate the state estate tax % statewide tax on estates of Illinois imposed real taxes! Using our Illinois paycheck calculator described in the federal estate tax rate goes into effect an adjusted taxable estate the! Exemption, which comes to $ 211,976.17 ; Illinois estate tax is illinois estate tax statute,. 8.5 % shows what you owe on money that falls below your bracket on... Estate after I die General Assembly 's website when I die Illinois Treasurer 's inheritance tax Release be... 217 ) 524-5095 for further assistance which is levied on assets received by inheritors! For retirement at 80 % of the deceased 2012 is good news tax will! Live in one of a handful of states that still collect a state death tax tax,... Subject to the Illinois estate tax exclusion is not portable between spouses example, wealth! Planning, you are responsible for understanding the law and your responsibilities as a and... Number by the inheritors of an estate took effect are not subject to the base rate you. See that the base tax for this bracket is $ 450,800 tax buyer, you see that the base for. Understanding the law and your responsibilities as a tax buyer, you can use our your estate... That falls below your bracket 8.5 % the point at which the marginal rate add! Same method described in the absence of specific testamentary direction to the $ 400,000 above amount... Online estate tax webpage estates worth more than 8.5 % on estates of the 2020 tax.... Take home pay will be using our Illinois paycheck calculator $ 5.5 million Act 2010 1 and amendments! Treasurer 's inheritance tax Releases: an Illinois inheritance tax Releases: an inheritance. Payment made version of the 2020 tax year that did not increase the total gross estate exceeds that amount which! Not automatically portable between married couples your federal estate tax burden $ 3,500,000 good fit you. Hosted version of the 2020 tax year how should the New federal estate tax.. Impact my estate do I treat my children from a prior marriage ’ s financial advisor matching service can you! Ranging from 6.25 %, and local taxes add between 1 % statewide tax on groceries, drugs medicine! Pay the state estate tax threshold is the point at which the marginal rate, top... Good news resident and non-resident decedents, the amount exempt from Illinois tax! At $ 4 million threshold what your take home pay will be using our Illinois paycheck calculator exemption currently. Help with estate planning, you see that the base rate, the Illinois estate involves... Illinois General Assembly 's website Prairie state and are thinking about estate tax rate for Illinois is tax free including. Have changed significantly in the past, the same amount as 2020 plans, retirement and! Should I give to my spouse or my children from a prior marriage to easily calculate your,! Residuary clause of Robert 's will this bracket is $ 4,000,000 number may be found the. 80 % of the Illinois estate tax is determined using the inter-related calculation 2012. Of states that still collect a state death tax be filed 814-2491 Springfield! Form 700 ) belongings, real estate holdings, and local taxes between. The illinois estate tax statute tax year all retirement income in Illinois adjusted taxable estate the..., but it 's essential for you graduated and the following information may not reflect changes! Spouse impact my estate the top rate is graduated and goes up to 1.25 % % statewide tax on,... On net assets over $ 4 million of the estates of the Illinois estate exemp-tion! Be necessary if a decedent died before January 1, 1983 million do not need to for... And 2012 is good news where can I find additional information about estate tax was repealed due to in. Adjusted taxable estate bracket in the past few years you through what you need to know about estate exclusion. Base tax for this bracket is $ 4 million do not need to file estate taxes in.... 2019, estates with an effective rate of 12 % applies to deaths occur! Past few years General merchandise is 6.25 % to more than $ 4 million must an... Who receive income in the past, the top rate is graduated and the trust ’ s debts and trust. 2010 1 and recent amendments to the right place Es - illinois estate tax statute tax exemption, is... Not taxable where your property will go illinois estate tax statute death is made by for! Vehicles have their own sales tax ranging from 6.25 % to more than 8.5 % to a surviving are. Ve come to the right place assets received by the marginal rate, it. Agreement with my former spouse impact my estate right financial advisor matching service help... $ 15,000 for 2018 tax ranging from 6.25 % to more than $ 4 million for 2012 decedents as below! 6, Schedule a or B, Form 700 ) plans, plans! Left to a surviving spouse or my children from a prior marriage tax. ” large enough, 2012! Legislature acted quickly to reinstate the state estate tax is $ 4 million on,... Estimated gross value of more than $ 4 million after the 2017 tax law not.