IN estate risk

Tax exposure in Indiana

State estate or inheritance tax rules and how they interact with federal thresholds.

Indiana’s inheritance tax was repealed and no inheritance tax is owed for Indiana estates.

Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?

At a glance

Key takeaways

Indiana inheritance tax was repealed in 2013.
No inheritance tax returns should be filed after October 5, 2023.
With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

Questions to consider

State overview

Indiana’s inheritance tax was repealed and no inheritance tax is owed for Indiana estates.

Indiana inheritance tax was repealed in 2013.
No inheritance tax returns should be filed after October 5, 2023.
With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

Sources

Background sources

IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.

National sources provide baseline context; state statutes and court rules control in Indiana.

Optional next steps

Educational resources only. No forms and no legal advice.

Context links

Understand death-risk context for Indiana

LifeRiskIQ gives broader mortality context that can help frame when estate planning becomes more urgent.

Understand retirement-risk context for Indiana

RetirementRiskIQ explains how asset growth and longevity can increase estate complexity over time.

Review federal estate tax basics

IRS guidance on federal estate tax thresholds, filings, and definitions.