IN risk areas
Indiana estate risk areas
These pages explain how default state rules in Indiana shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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Indiana’s inheritance tax was repealed and no inheritance tax is owed for Indiana estates.
- Indiana inheritance tax was repealed in 2013.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.
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Guardianship risk
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.
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Complexity triggers
Indiana allows a surviving spouse to elect against the will and provides a statutory family allowance during administration.
- A surviving spouse may elect to take a statutory share of the net estate instead of the will’s provisions.
- A family allowance can be claimed for the surviving spouse (or minor children if no spouse).
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