How Do I File Taxes for a Deceased Person in Indiana?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Indiana Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Indiana

File final income tax return

A final state return is required for income earned through the date of death.

Form: IT-40

Deadline: April 15 following year of death (Form IT-9 extends the filing date to mid-November)

Filed by the executor, administrator, or surviving spouse. Filing threshold for a decedent: gross income over $1,000 (under 65) or over $2,000 (65 or older) — IT-40 Booklet, "Deceased Taxpayers." Enter the month and day of death in the box on Schedule 7. A surviving spouse filing a joint return signs and writes "Filing as Surviving Spouse"; an appointed executor or administrator signs and states their relationship. DOR may ask for a copy of the death certificate.

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Gross income exceeding the IRC § 6012(a)(3) amount (currently $600) — IC 6-3-4-1(4); IT-41 Booklet).

Tax Clearance Not Required

No tax clearance or consent to transfer is required to distribute an estate. Indiana's inheritance tax lien and consent-to-transfer chapter does not apply to deaths after December 31, 2012 (IC 6-4.1-8-0.5), and the inheritance, estate, and generation skipping taxes are repealed. DOR clearance procedures apply only to business closures/licenses.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Indiana income tax return (IT-40) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Indiana fiduciary return (IT-41) may also be required.

The final federal and Indiana income tax returns are due april 15 following year of death (form it-9 extends the filing date to mid-november). The fiduciary return is due 15th day of the 4th month after the close of the taxable year (april 15 for a calendar-year estate); a federal extension is honored, and indiana allows the federal time plus one month.

No. No tax clearance or consent to transfer is required to distribute an estate. Indiana's inheritance tax lien and consent-to-transfer chapter does not apply to deaths after December 31, 2012 (IC 6-4.1-8-0.5), and the inheritance, estate, and generation skipping taxes are repealed. DOR clearance procedures apply only to business closures/licenses. All tax obligations must be satisfied before making final distributions.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Indiana estate settlement plan covers all filing responsibilities in order.

No. Indiana does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Indiana compares with the death tax calculator.

Tax Filing After Death in Indiana

After a death in Indiana, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

With no state estate or inheritance tax, tax filing after death in Indiana focuses on income tax obligations. This is a significant advantage compared to the handful of states that impose death taxes.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Indiana estate settlement plan tracks all deadlines in order.