No state death tax

Indiana Estate and Inheritance Tax in 2026

No current Indiana estate or inheritance tax on a 2026 or 2027 death. Indiana's inheritance tax was repealed for deaths after December 31, 2012, and its estate tax effective January 1, 2013.

Updated Oct 3, 20262 primary sources citedEditorial policy

Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.

Indiana levies no estate or inheritance tax, but neighbouring Illinois (estate tax) and Kentucky (inheritance tax) do. Real estate or tangible property located there can fall under that state's own rules and thresholds even when the owner was domiciled in Indiana: Illinois estate tax calculator · Kentucky inheritance tax calculator.

The primary-source rule for Indiana

Indiana Notice 44 confirms repeal of inheritance tax for deaths after December 31, 2012, and repeal of estate and generation-skipping tax effective January 1, 2013. These are three distinct repeals, not a new exemption for an individual beneficiary. For an older estate, ask DOR about current procedures before using historical forms.

• Indiana primary-source guidance
• Notice 44: all three repeals

Notice 44 identifies three distinct tax repeals

Indiana's 2023 Notice 44 confirms that inheritance, estate and generation-skipping taxes were repealed through separate sections of the 2013 legislation. The inheritance repeal applies to deaths after December 31, 2012. Do not collapse those changes into a single beneficiary exemption amount or continue selecting relationship-based inheritance rates for a person who died in 2026.

For a historical Indiana file, the date of death and the type of tax are essential before selecting procedures. Notice 44 discusses older returns and refund provisions, but an archived procedural instruction should be checked with DOR before being acted on now. This profile does not promise that a legacy assessment, refund request or previously filed return can be disposed of without department review.

An Indiana resident owning Illinois assets should retain a location breakdown for any Illinois estate-tax analysis. The federal worksheet has its own prepared-input conditions, including a separately entered GST amount. Indiana's repeal of a state generation-skipping tax does not establish that the estate's federal Schedule R amount is zero; that figure must come from the completed federal analysis.

Sources reviewed October 1–2, 2026. Prepare federal inputs or compare Indiana with the other no-tax states.

First documented October 1, 2026 · Updated October 3, 2026