CHAPTER 4. FILING REQUIREMENTS
IC 6-4.1-4
Chapter 4. Filing Requirements
IC 6-4.1-4-0.5
Inheritance tax return not required; affidavits; liens
Sec. 0.5. (a) No inheritance tax return is required under this
chapter unless the total fair market value of the property interests
transferred by the decedent to a transferee under a taxable transfer or
transfers exceeds the exemption provided to the transferee under
IC 6-4.1-3-10 through IC 6-4.1-3-12. For purposes of this section, the
fair market value of a property interest is its fair market value as of
the appraisal date prescribed by IC 6-4.1-5-1.5.
(b) An affidavit may be used to state that no inheritance tax is due
after applying the exemptions under IC 6-4.1-3. The affidavit must
contain the following information:
(1) The decedent's name and date of death.
(2) The name of each known transferee and the transferee's
relationship to the decedent.
(3) The total value of property transferred to each known
transferee as a result of the decedent's death.
(4) A statement that the total value of property transferred to
each known transferee as a result of the decedent's death is less
than the amount of the exemption provided to the transferee
under IC 6-4.1-3.
(c) An affidavit described in subsection (b) may be:
(1) recorded in the office of the county recorder if the affidavit
concerns real property and includes the legal description of the
real property in the decedent's estate; or
(2) submitted as required by IC 6-4.1-8-4 if the affidavit
concerns personal property.
If consent by the department of state revenue or the appropriate
county assessor is required under IC 6-4.1-8-4 for the transfer of
personal property, the affidavit must be submitted with a request for
a consent to transfer under IC 6-4.1-8-4.
(d) If consent by the department of state revenue or the
appropriate county assessor is required under IC 6-4.1-8-4 before
personal property may be transferred and the department of state
revenue or the appropriate county assessor consents to a transfer of
personal property under IC 6-4.1-8-4 after considering an affidavit
described in subsection (b), the full value of the personal property
may be transferred.
(e) The department of state revenue or the appropriate county
assessor may rely upon an affidavit described in subsection (b) to
determine that a transfer will not jeopardize the collection of
inheritance tax for purposes of IC 6-4.1-8-4(e).
(f) It is presumed that no inheritance tax is due and that no
inheritance tax return is required if an affidavit described in
subsection (b) was:
(1) properly executed; and
(2) recorded in the decedent's county of residence or submitted
under IC 6-4.1-8-4.
(g) Except as provided in subsection (i), a lien attached under
IC 6-4.1-8-1 to the real property owned by a decedent terminates
when an affidavit described in subsection (b) is:
(1) properly executed; and
(2) recorded in the county in which the real property is located.
(h) Except as provided in subsection (i), a lien attached under
IC 6-4.1-8-1 to personal property that is owned by the decedent
terminates when:
(1) an affidavit described in subsection (b) is properly executed;
(2) the affidavit described in subsection (b) is submitted to the
department of state revenue or the appropriate county assessor
in conformity with IC 6-4.1-8-4; and
(3) the department of state revenue or the appropriate county
assessor consents to the transfer.
However, subdivision (3) does not apply if consent of the department
of state revenue or the appropriate county assessor is not required
under IC 6-4.1-8-4 before the property may be transferred.
(i) A lien terminated under subsection (g) or (h) is reattached to
the property under IC 6-4.1-8-1 if the department of state revenue
obtains an order that an inheritance tax is owed.
As added by Acts 1977(ss), P.L.6, SEC.4. Amended by Acts 1979,
P.L.75, SEC.9; Acts 1980, P.L.57, SEC.8; P.L.87-1983, SEC.4;
P.L.252-2001, SEC.1; P.L.6-2010, SEC.1.
IC 6-4.1-4-1
Inheritance tax return; filing time; contents
Sec. 1. (a) Except as otherwise provided in section 0.5 of this
chapter or in IC 6-4.1-5-8, the personal representative of a resident
decedent's estate or the trustee or transferee of property transferred
by the decedent shall file an inheritance tax return with the
appropriate probate court within nine (9) months after the date of the
decedent's death. The person filing the return shall file it under oath
on the forms prescribed by the department of state revenue. The
return shall:
(1) contain a statement of all property interests transferred by
the decedent under taxable transfers known to the person filing
the return;
(2) indicate the fair market value, as of the appraisal date
prescribed by IC 6-4.1-5-1.5, of each property interest included
in the statement;
(3) contain an itemized list of all inheritance tax deductions
claimed with respect to property interests included in the
statement;
(4) contain a list which indicates the name and address of each
transferee of the property interests included in the statement and
which indicates the total value of the property interests
transferred to each transferee; and
(5) contain the name and address of the attorney for the
personal representative or for the person filing the return.
(b) If the decedent died testate, the person filing the return shall
attach a copy of the decedent's will to the return.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),
P.L.6, SEC.5; Acts 1980, P.L.57, SEC.9; P.L.67-1988, SEC.1;
P.L.252-2001, SEC.2; P.L.6-2010, SEC.2.
IC 6-4.1-4-2
Extension of filing time; subsequent extensions
Sec. 2. (a) If the Internal Revenue Service allows an extension on
a federal estate tax return, the corresponding due date for the Indiana
inheritance tax return is automatically extended for the same period
as the federal extension.
(b) If the appropriate probate court finds that because of an
unavoidable delay an inheritance tax return cannot be filed within
nine (9) months after the date of decedent's death, the court may
extend the period for filing the return. After the expiration of the first
extension period, the court may grant a subsequent extension if the
person seeking the extension files a written motion which states the
reason for the delay in filing the return.
(c) For purposes of sections 3 and 6 of this chapter, an inheritance
tax return is not due until the last day of any extension period or
periods granted under this section.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001,
SEC.3; P.L.238-2005, SEC.2.
IC 6-4.1-4-3
Failure to file; court ordered appearance upon request of
interested parties
Sec. 3. The appropriate probate court shall order a person who
fails to file an inheritance tax return on or before the date the return
is due to appear before the court to state why the return has not been
filed if an interested party files a motion asking the court to take that
action. In addition, the court may on its own motion order the person
to enter such an appearance.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-4-4
Court order; appearance upon request of interested parties
Sec. 4. The appropriate probate court may order a personal
representative of a resident decedent's estate to file an inheritance tax
return on or before a date fixed by the court if the personal
representative appears before the court in response to an order issued
by the court under section 3 of this chapter.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-4-5
Removal of personal representative; grounds
Sec. 5. The appropriate probate court may order the removal of
the personal representative of a resident decedent's estate and appoint
a successor to take the removed personal representative's place if:
(1) the personal representative fails to appear before the court
in response to an order issued by it under section 3 of this
chapter; or
(2) the personal representative fails to file an inheritance tax
return on or before the date fixed by the court under section 4
of this chapter.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-4-6
Penalties for failure to file return; waiver
Sec. 6. (a) Except as provided in subsection (b) of this section, the
appropriate probate court shall charge a person who fails to file an
inheritance tax return on or before the due date a penalty in an
amount which equals:
(1) fifty cents ($0.50) per day for each day that the return is
delinquent; or
(2) fifty dollars ($50);
whichever is less. The court shall include the penalty in the
inheritance tax decree which it issues with respect to the decedent's
estate. The person to whom the penalty is charged shall pay it to the
treasurer of the county in which the resident decedent was domiciled
at the time of the resident decedent's death.
(b) The appropriate probate court may waive the penalty
otherwise required under subsection (a) of this section if the court
finds that the person had a justifiable excuse for not filing the return
on or before the due date.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995,
SEC.6.
IC 6-4.1-4-7
Nonresident decedent; inheritance tax return
Sec. 7. (a) Except as otherwise provided in section 0.5 of this
chapter, the personal representative of a nonresident decedent's estate
or the trustee or transferee of property transferred by the decedent
shall file an inheritance tax return with the department of state
revenue within nine (9) months after the date of the decedent's death.
The person filing the return shall file it under oath on the forms
prescribed by the department of state revenue. The return shall:
(1) contain a statement of all property interests transferred by
the decedent under taxable transfers known to the person filing
the return;
(2) indicate the fair market value, as of the appraisal date
prescribed by IC 6-4.1-5-1.5, of each property interest included
in the statement;
(3) contain an itemized list of all inheritance tax deductions
claimed with respect to property interests included in the
statement;
(4) contain a list which indicates the name and address of each
transferee of the property interests included in the statement and
which indicates the total value of the property interests
transferred to each transferee; and
(5) contain the name and address of the attorney for the
personal representative or for the person filing the return.
(b) If the decedent died testate, the person filing the return shall
attach a copy of the decedent's will to the return.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),
P.L.6, SEC.6; Acts 1980, P.L.57, SEC.10; P.L.67-1988, SEC.2;
P.L.252-2001, SEC.4; P.L.6-2010, SEC.3.
IC 6-4.1-4-8
Federal estate tax return; filing with state
Sec. 8. If a federal estate tax return is filed for a decedent's estate
and if a tax is imposed under this article as a result of the decedent's
death, the personal representative of the decedent's estate or the
trustee or transferee of property transferred by the decedent shall:
(1) concurrently with the filing of the federal estate tax return
file a signed copy of that return with the department of state
revenue; and
(2) file a copy of the final determination of federal estate tax,
whether issued by the internal revenue service or a federal
court, with the department of state revenue within thirty (30)
days after it is received.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-4-9
Filing fee prohibited
Sec. 9. A person may not be required to pay a fee to file an
inheritance tax return.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,
P.L.57, SEC.11.