Indiana · Estate planning

Indiana Estate Tax and Inheritance Tax Rules

No Indiana state estate tax for current decedents. Indiana DOR Notice #44 states Indiana estate tax was effectively repealed after December 31, 2004 and repealed at the state level by HEA 1001 (2013).

2 rules checked against governing sourcesSources checked through Jul 3, 2026Inspect the coverage gate

Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on the estate

State estate tax

Indiana Department of Revenue Departmental Notice #44 (Sept. 2023), Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax.

Verified Jul 3, 2026 · Next review by Jul 3, 2027

Tax on beneficiaries

State inheritance tax

No Indiana state inheritance tax for deaths after December 31, 2012; DOR has retired Indiana inheritance tax returns and states no Indiana inheritance tax is owed.

Indiana Department of Revenue Inheritance Tax Information; Indiana Departmental Notice #44 (Sept. 2023); IC 6-4.1 repealed for post-2012 deaths.

Verified Jul 3, 2026 · Next review by Jul 3, 2027

What changes the answer

The statewide rule is the starting point

Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
Domicile and property locationA state may treat residents and in-state property differently.
Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.