IN state guide
Indiana estate risk overview
This guide explains how estate outcomes work in Indianawhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Indiana intestacy gives a surviving spouse a share based on whether descendants or parents survive, with special limits for certain second spouses.
- If the decedent is survived by descendants, the spouse receives one-half of the net estate.
- If there are no descendants but one or both parents survive, the spouse receives three-fourths of the net estate.
- If there are no descendants or parents, the spouse receives the entire net estate.
- A second or subsequent spouse with no children by the decedent may receive a limited real-property share, with the remainder to the decedent’s descendants.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Indiana allows collection of small estates by affidavit after a waiting period when the probate estate is within the statutory limit.
- A small estate affidavit may be used 45 days after death.
- For deaths after June 30, 2022, the probate estate limit is $100,000 (net of liens and reasonable funeral expenses).
- No personal representative can be pending or appointed in any jurisdiction.
- The affidavit must list distributees and their shares and include notice to distributees.
- The affidavit must identify distributees and the proposed distribution of the estate property.
Estate and inheritance tax exposure
Indiana’s inheritance tax was repealed and no inheritance tax is owed for Indiana estates.
- Indiana inheritance tax was repealed in 2013.
- No inheritance tax returns should be filed after October 5, 2023.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
Indiana guardianship petitions are filed in probate court and the court appoints a qualified guardian with priority for parental or minor nominations.
- Any person may petition for appointment of a guardian for a minor, and the petition must include identifying information and the requested scope.
- The court appoints the most suitable guardian, giving due regard to parental requests and nominations in a will or other writing.
- A minor age 14 or older may request a specific guardian, which the court considers.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
Risk areas
Explore estate risk dimensions in Indiana
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Indiana
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in Indiana
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in Indiana
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.