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 thischapter unless the total fair market value of the property intereststransferred by the decedent to a transferee under a taxable transfer ortransfers exceeds the exemption provided to the transferee underIC 6-4.1-3-10 through IC 6-4.1-3-12. For purposes of this section, thefair market value of a property interest is its fair market value as ofthe appraisal date prescribed by IC 6-4.1-5-1.5.
(b) An affidavit may be used to state that no inheritance tax is dueafter applying the exemptions under IC 6-4.1-3. The affidavit mustcontain the following information:
(1) The decedent's name and date of death.
(2) The name of each known transferee and the transferee'srelationship to the decedent.
(3) The total value of property transferred to each knowntransferee as a result of the decedent's death.
(4) A statement that the total value of property transferred toeach known transferee as a result of the decedent's death is lessthan the amount of the exemption provided to the transfereeunder 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 affidavitconcerns real property and includes the legal description of thereal property in the decedent's estate; or
(2) submitted as required by IC 6-4.1-8-4 if the affidavitconcerns personal property.
If consent by the department of state revenue or the appropriatecounty assessor is required under IC 6-4.1-8-4 for the transfer ofpersonal property, the affidavit must be submitted with a request fora consent to transfer under IC 6-4.1-8-4.
(d) If consent by the department of state revenue or theappropriate county assessor is required under IC 6-4.1-8-4 beforepersonal property may be transferred and the department of staterevenue or the appropriate county assessor consents to a transfer ofpersonal property under IC 6-4.1-8-4 after considering an affidavitdescribed in subsection (b), the full value of the personal propertymay be transferred.
(e) The department of state revenue or the appropriate countyassessor may rely upon an affidavit described in subsection (b) todetermine that a transfer will not jeopardize the collection ofinheritance tax for purposes of IC 6-4.1-8-4(e).
(f) It is presumed that no inheritance tax is due and that noinheritance tax return is required if an affidavit described insubsection (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 underIC 6-4.1-8-1 to the real property owned by a decedent terminateswhen 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 underIC 6-4.1-8-1 to personal property that is owned by the decedentterminates when:
(1) an affidavit described in subsection (b) is properly executed;
(2) the affidavit described in subsection (b) is submitted to thedepartment of state revenue or the appropriate county assessorin conformity with IC 6-4.1-8-4; and
(3) the department of state revenue or the appropriate countyassessor consents to the transfer.
However, subdivision (3) does not apply if consent of the departmentof state revenue or the appropriate county assessor is not requiredunder IC 6-4.1-8-4 before the property may be transferred.
(i) A lien terminated under subsection (g) or (h) is reattached tothe property under IC 6-4.1-8-1 if the department of state revenueobtains 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 thischapter or in IC 6-4.1-5-8, the personal representative of a residentdecedent's estate or the trustee or transferee of property transferredby the decedent shall file an inheritance tax return with theappropriate probate court within nine (9) months after the date of thedecedent's death. The person filing the return shall file it under oathon the forms prescribed by the department of state revenue. Thereturn shall:
(1) contain a statement of all property interests transferred bythe decedent under taxable transfers known to the person filingthe return;
(2) indicate the fair market value, as of the appraisal dateprescribed by IC 6-4.1-5-1.5, of each property interest includedin the statement;
(3) contain an itemized list of all inheritance tax deductionsclaimed with respect to property interests included in thestatement;
(4) contain a list which indicates the name and address of eachtransferee of the property interests included in the statement andwhich indicates the total value of the property intereststransferred to each transferee; and
(5) contain the name and address of the attorney for thepersonal representative or for the person filing the return. (b) If the decedent died testate, the person filing the return shallattach 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 ona federal estate tax return, the corresponding due date for the Indianainheritance tax return is automatically extended for the same periodas the federal extension.
(b) If the appropriate probate court finds that because of anunavoidable delay an inheritance tax return cannot be filed withinnine (9) months after the date of decedent's death, the court mayextend the period for filing the return. After the expiration of the firstextension period, the court may grant a subsequent extension if theperson seeking the extension files a written motion which states thereason for the delay in filing the return.
(c) For purposes of sections 3 and 6 of this chapter, an inheritancetax return is not due until the last day of any extension period orperiods 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 ofinterested parties
Sec. 3. The appropriate probate court shall order a person whofails to file an inheritance tax return on or before the date the returnis due to appear before the court to state why the return has not beenfiled if an interested party files a motion asking the court to take thataction. In addition, the court may on its own motion order the personto 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 personalrepresentative of a resident decedent's estate to file an inheritance taxreturn on or before a date fixed by the court if the personalrepresentative appears before the court in response to an order issuedby 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 ofthe personal representative of a resident decedent's estate and appointa successor to take the removed personal representative's place if: (1) the personal representative fails to appear before the courtin response to an order issued by it under section 3 of thischapter; or
(2) the personal representative fails to file an inheritance taxreturn on or before the date fixed by the court under section 4of 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, theappropriate probate court shall charge a person who fails to file aninheritance tax return on or before the due date a penalty in anamount which equals:
(1) fifty cents ($0.50) per day for each day that the return isdelinquent; or
(2) fifty dollars ($50);
whichever is less. The court shall include the penalty in theinheritance tax decree which it issues with respect to the decedent'sestate. The person to whom the penalty is charged shall pay it to thetreasurer of the county in which the resident decedent was domiciledat the time of the resident decedent's death.
(b) The appropriate probate court may waive the penaltyotherwise required under subsection (a) of this section if the courtfinds that the person had a justifiable excuse for not filing the returnon 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 thischapter, the personal representative of a nonresident decedent's estateor the trustee or transferee of property transferred by the decedentshall file an inheritance tax return with the department of staterevenue within nine (9) months after the date of the decedent's death.The person filing the return shall file it under oath on the formsprescribed by the department of state revenue. The return shall:
(1) contain a statement of all property interests transferred bythe decedent under taxable transfers known to the person filingthe return;
(2) indicate the fair market value, as of the appraisal dateprescribed by IC 6-4.1-5-1.5, of each property interest includedin the statement;
(3) contain an itemized list of all inheritance tax deductionsclaimed with respect to property interests included in thestatement;
(4) contain a list which indicates the name and address of eachtransferee of the property interests included in the statement andwhich indicates the total value of the property interests
transferred to each transferee; and
(5) contain the name and address of the attorney for thepersonal representative or for the person filing the return.
(b) If the decedent died testate, the person filing the return shallattach 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 estateand if a tax is imposed under this article as a result of the decedent'sdeath, the personal representative of the decedent's estate or thetrustee or transferee of property transferred by the decedent shall:
(1) concurrently with the filing of the federal estate tax returnfile a signed copy of that return with the department of staterevenue; and
(2) file a copy of the final determination of federal estate tax,whether issued by the internal revenue service or a federalcourt, 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 aninheritance tax return.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.11.