Estate planning basics in Indiana

State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.

What this means for your plan

• Indiana has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
• A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
• Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.

Questions about Indiana

Does Indiana have an estate tax?

No. Indiana has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.

Does Indiana have an inheritance tax?

No. Indiana does not tax what an heir receives.

Is Indiana a community property state?

No. Indiana is a common law property state. Indiana probate has an unsupervised option that keeps court involvement light, but it is public and takes at least three months for creditor claims. Living trusts and transfer on death designations are both common.

Does Indiana allow a transfer on death deed for real estate?

Yes. Indiana allows a transfer on death deed for real estate.

What is the small estate limit in Indiana?

Affidavit for estates up to $100,000 for deaths after June 30, 2022, available 45 days after death.