Inheritance tax was repealed for individuals dying after December 31, 2012. Individuals submitting a Form IH-5, claim for refund, need to file directly with DOR. This requirement applies ONLY to refunds for:
- Payments made after 9/30/2020 or
- Returns with orders entered after 9/30/2022
For more information visit our Inheritance Tax webpage. fill-in pdf
| Name | State Form Number | Description | File Type |
|---|---|---|---|
| IH-5 | 48834 | Claim for Refund - Inheritance and Estate Taxes | fill-in pdf |
Inheritance Tax Matters
The legislature repealed the Indiana Inheritance Tax in 2013. Some pre-2013 estates continued to file original or amended returns. However, no Inheritance Tax returns for Indiana residents or non-residents must be prepared or filed after October 5, 2023.
In accordance with Indiana Code 34-11-1-2, the Department will not seek recovery of prior Inheritance Tax matters after October 5, 2023. In addition, the Department will not require a Consent to Transfer (Form IH-14) for any assets transferred after October 5, 2023. Previously, Inheritance Tax had to be paid for individuals dying on or before December 31, 2012. Indiana Code 6-4.1.
You may contact us:
By email: inheritancetax@dor.in.gov
Call us at 317-232-2154, Monday through Friday, 8 a.m. – 4:30 p.m., ET
Indiana Department of Revenue
Re: Inheritance Tax Division
P.O. Box 71
Indianapolis, IN 46206-0071
Income Tax Filing Requirements
To settle the taxes of a taxpayer who died during a tax year, a surviving representative or spouse must file a return if the deceased was under the age of 65 and had an adjusted gross income of more than $1,000; the deceased was age 65 or older and had an adjusted gross income of more than $2,000; or the deceased was a nonresident and had any income from Indiana.
Signing the Deceased Individual's Tax Return
If a surviving spouse is filing a joint return, they should sign their name and include, "Filing as Surviving Spouse;” executors and administrators will indicate the same (e.g., “John Doe, administrator”); or if an executor has not been appointed, the person should indicate their relationship to the deceased (e.g., "John Doe, nephew").
Cashing a Refund Check
If you can't access or cash a refund check, contact the State Comptroller at 317-232-3300 for assistance.