Repeal of Inheritance Tax
The legislature repealed the Indiana Inheritance Tax in 2013.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 Oct. 5, 2023.
In accordance with I.C. 34-11-1-2, DOR will not seek recovery of prior Inheritance Tax matters after Oct. 5, 2023.
Previously, Inheritance Tax had to be paid for individuals dying on or before Dec. 31, 2012. Indiana Code 6-4.1.
Asbestos Settlements
DOR will not seek recovery of any tax liabilities from asbestos settlements after Oct. 5, 2023. This includes any settlements which may be part of an estate for a deceased taxpayer.
If you have any questions, contact us:
By email: inheritancetax@dor.in.gov
Call us at 317-232-2154, Monday through Friday, 8 a.m. to 4:30 p.m., ET
Indiana Department of Revenue
Re: Inheritance Tax Division
P.O. Box 71
Indianapolis, IN 46206-0071