Ind. Code ch. 6-4.1-5

in effect

Ind. Code § 6-4.1-5-0.5 Applicability

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012. As added by P.L.157-2012, SEC.8. Amended by P.L.205-2013, SEC.104.

Ind. Code § 6-4.1-5-1 Tax rates; transfers to Classes A, B, and C transferees

Sec. 1. (a) For purposes of this section, the net taxable value of property interests transferred by a decedent to a particular transferee equals the remainder of: (1) the total fair market value of the property interests transferred by the decedent to the transferee under a taxable transfer or transfers; minus (2) the total amount of exemptions and deductions provided under sections 9.1 through 15 of IC 6-4.1-3 (before its repeal) with respect to the property interests so transferred. (b) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class A transferee is prescribed in the following table: NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED INHERITANCE TAX $25,000 or less 1% of net taxable value over $25,000 but not over $50,000 $250, plus 2% of net taxable value over $25,000 over $50,000 but not over $200,000 $750, plus 3% of net taxable value over $50,000 over $200,000 but not over $300,000 $5,250, plus 4% of net taxable value over $200,000 over $300,000 but not over $500,000 $9,250, plus 5% of net taxable value over $300,000 over $500,000 but not over $700,000 $19,250, plus 6% of net taxable value over $500,000 over $700,000 but not over $1,000,000 $31,250, plus 7% of net taxable value over $700,000 over $1,000,000 but not over $1,500,000 $52,250, plus 8% of net taxable value over $1,000,000 over $1,500,000 $92,250, plus 10% of net taxable value over $1,500,000 (c) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class B transferee is prescribed in the following table: NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED INHERITANCE TAX $100,000 or less 7% of net taxable value over $100,000 but not over $500,000 $7,000, plus 10% of net taxable value over $100,000 over $500,000 but not over $1,000,000 $47,000, plus 12% of net taxable value over $500,000 over $1,000,000 $107,000, plus 15% of net taxable value over $1,000,000 (d) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class C transferee is prescribed in the following table: NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED INHERITANCE TAX $100,000 or less 10% of net taxable value over $100,000 but not over $1,000,000 $10,000, plus 15% of net taxable value over $100,000 over $1,000,000 $145,000, plus 20% of net taxable value over $1,000,000 As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.7; Acts 1979, P.L.75, SEC.10; Acts 1980, P.L.57, SEC.12; P.L.87-1983, SEC.5; P.L.86-2018, SEC.78.

Ind. Code § 6-4.1-5-1.1 Repealed

As added by P.L.157-2012, SEC.9. Repealed by P.L.205-2013, SEC.105.

Ind. Code § 6-4.1-5-1.5 Fair market value; appraisal date

Sec. 1.5. (a) For purposes of determining the fair market value of each property interest transferred by a decedent, the appraisal date for the property interest is the date used to value the property interest for federal estate tax purposes. However, if no federal estate tax return is filed for the decedent's estate, the appraisal date for each property interest transferred by the decedent is the date of the decedent's death. (b) The finally determined federal estate tax value of a property interest is presumed to be the fair market value of the property interest for Indiana inheritance tax purposes, unless the federal estate tax value is determined under Section 2032A of the Internal Revenue Code. However, the presumption is rebuttable. A property interest that is valued for federal estate tax purposes under Section 2032A of the Internal Revenue Code shall be valued for Indiana inheritance tax purposes at its fair market value on the appraisal date prescribed by subsection (a). As added by Acts 1980, P.L.57, SEC.13.

Ind. Code § 6-4.1-5-2 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.14; P.L.190-2016, SEC.5. Repealed by P.L.79-2017, SEC.20.

Ind. Code § 6-4.1-5-3 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.1; P.L.190-2016, SEC.6. Repealed by P.L.79-2017, SEC.21.

Ind. Code § 6-4.1-5-4 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.7. Repealed by P.L.79-2017, SEC.22.

Ind. Code § 6-4.1-5-5 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.8. Repealed by P.L.79-2017, SEC.23.

Ind. Code § 6-4.1-5-6 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.15; P.L.190-2016, SEC.9. Repealed by P.L.79-2017, SEC.24.

Ind. Code § 6-4.1-5-7 Petition for order of no inheritance tax due

Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent believes that no inheritance tax is imposed under this article as a result of the decedent's death, the personal representative may file a verified petition with the department of state revenue requesting that the department of state revenue enter an order stating that no inheritance tax is due. The petitioner must include in the petition a statement of the value of the property interests transferred by the decedent. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.10; P.L.79-2017, SEC.25.

Ind. Code § 6-4.1-5-8 Hearing upon petition for order of no inheritance tax due; rehearing

Sec. 8. (a) If a petition is filed under section 7 of this chapter, the department of state revenue may hold a hearing on the petition. If the department of state revenue elects to hold a hearing, it shall give twenty (20) days notice by mail of the date, time, and place to each interested person who filed a request for notice and provided a mailing address to the department of state revenue. (b) After the department of state revenue completes its examination of the petition, the department of state revenue may enter an order stating that no inheritance tax is due as a result of the decedent's death. (c) If the department of state revenue enters an order under subsection (b), the petitioner is not required to file an inheritance tax return. (d) However, a person may petition the: (1) appropriate probate court; or (2) department of state revenue; under IC 6-4.1-7 for a rehearing on the order entered under subsection (b) or for a reappraisal of the property interests transferred by the decedent. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.11; P.L.79-2017, SEC.26.

Ind. Code § 6-4.1-5-9 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.2; P.L.190-2016, SEC.12. Repealed by P.L.79-2017, SEC.27.

Ind. Code § 6-4.1-5-10 Orders of inheritance tax and witness fees due; form

Sec. 10. (a) The department of state revenue shall determine the fair market value of the property interests transferred by the resident decedent and the amount of inheritance tax due as a result of the decedent's death. The department of state revenue shall then enter an order stating the amount of inheritance tax due and the fees due witnesses payable in the same amount paid to a witness subpoenaed to appear before a court of record. If the department of state revenue finds that no inheritance tax is due, the department shall include a statement to that effect in the order. The department of state revenue shall prepare the order required by this subsection on a form prescribed by the department. The department shall include in the order a description of all Indiana real property owned by the resident decedent at the time of the decedent's death. The department shall spread the order of record in the office of the clerk of the appropriate circuit court. The clerk shall maintain the orders in a looseleaf ledger. (b) An order issued by the department of state revenue under this section is confidential. As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.16; P.L.176-2003, SEC.1; P.L.190-2016, SEC.13; P.L.79-2017, SEC.28.

Ind. Code § 6-4.1-5-11 Determination of inheritance tax due; mailing of copies to interested persons

Sec. 11. The department of state revenue shall immediately mail a copy of its determination of the fair market value of the property interests transferred by a resident decedent and the inheritance tax due as a result of the person's death to each interested person who filed a request for notice and provided a mailing address to the department. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.3; P.L.190-2016, SEC.14; P.L.79-2017, SEC.29.

Ind. Code § 6-4.1-5-12 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.171-1984, SEC.4; P.L.192-1986, SEC.4. Repealed by P.L.305-1987, SEC.38.

Ind. Code § 6-4.1-5-13 Appointment of temporary guardian

Sec. 13. A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to determine the inheritance tax imposed as a result of a resident decedent's death, the court finds that the individual: (1) is under eighteen (18) years of age or incapacitated (as defined in IC 29-3-1-7.5); and (2) has an interest in the resident decedent's estate which is adverse to an interest which another person has in the estate. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.33-1989, SEC.5.

Ind. Code § 6-4.1-5-14 Appraisal and determination of tax due on nonresident decedent's estate; determination without court intervention

Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-5-15 Orders with respect to nonresident decedent's estate; filing fees

Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which: (1) states the fair market value of all property interests transferred by the decedent under taxable transfers; (2) describes all Indiana real property so transferred by the decedent; and (3) states the inheritance tax imposed as a result of the decedent's death. (b) The clerk of the circuit court of each county in which real property described in the order is located shall spread a copy of the order of record. As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.17; P.L.171-1984, SEC.5; P.L.192-1986, SEC.5; P.L.305-1987, SEC.8.

Ind. Code § 6-4.1-5-16 Notice of taxes due upon nonresident decedent's estate

Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no personal representative or trustee, the department shall give the notice to each person liable for payment of the tax. Unless an appeal is initiated under IC 6-4.1-7-5 within ninety (90) days after the notice is given, the inheritance tax stated by the department in the notice is final. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-5-17 Transfers by will; property not specifically bequeathed or devised

Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will. As added by Acts 1976, P.L.18, SEC.1.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026