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DOR > About Us > Locate Forms and Publications > Inheritance Tax Information Inheritance Tax Information

In general, estates or beneficiaries of Indiana residents are required to file an inheritance tax return (Form IH-6) if the value of transfers to any beneficiary is greater than the exemption allowed for that beneficiary.

Exemptions are figured based on the relationship between the deceased individual and the beneficiary. These exemptions are as follows:

  • A surviving spouse and charitable organizations are 100 percent exempt from inheritance tax.
  • Parents, children, stepchildren (included if decedent's date of death is after June 30, 2004), grandparents, grandchildren and other lineal ancestors and lineal descendants are eligible for an exemption of $100,000 each.
  • Brothers, sisters, lineal descendants of brothers or sisters, daughters-in-law and sons-in-law are eligible for an exemption of $500 each.
  • Anyone not listed above, including aunts, uncles, cousins, friends, nieces and nephews by marriage and corporations are eligible for an exemption of $100 each.

Example 1: There will be no inheritance tax filing requirement in the event one spouse inherits the entire estate of his or her deceased spouse.

Example 2: John left his entire estate equally to his two children, who are eligible for an exemption of $100,000 each. An inheritance tax return will be required if his estate is valued at more than $200,000.

In general, estates or beneficiaries of deceased Indiana nonresidents are required to file an inheritance tax return with Indiana if the value of the transfers is greater than the exemption allowed for that beneficiary.

A beneficiary may be:

  • Indiana real property and/or
  • Tangible personal property located in Indiana

For more information check our list of inheritance tax forms or contact the Department by e-mail or call (317) 232-2154.