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Indiana Code — Title 6 (Taxation)

IC 6-4.1-4-1

Inheritance tax return; contents

Official textiga.in.govlast amended

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 department of state revenue.

(b) 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.

(c) 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;
P.L.190-2016, SEC.2; P.L.79-2017, SEC.17.

Amendment history

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; P.L.190-2016, SEC.2; P.L.79-2017, SEC.17.

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Nearby sections (25 sections)
  1. 6-4.1-1-7 · "Non-resident decedent"
  2. 6-4.1-1-8 · "Person"
  3. 6-4.1-1-9 · "Personal representative"
  4. 6-4.1-1-10 · "Probate court"
  5. 6-4.1-1-11 · "Resident decedent"
  6. 6-4.1-1-12 · Repealed
  7. 6-4.1-1-13 · "Tangible personal property"
  8. 6-4.1-1-14 · "Taxable transfer"
  9. 6-4.1-1-15 · Gender; singular as plural
  10. 6-4.1-4-0.1 · Repealed
  11. 6-4.1-4-0.2 · Applicability
  12. 6-4.1-4-0.5 · Inheritance tax return not required; affidavits; liens
  13. 6-4.1-4-1 · Inheritance tax return; contents
  14. 6-4.1-4-2 · Extension of filing time; subsequent extensions
  15. 6-4.1-4-3 · Failure to file; court ordered appearance upon request of
  16. 6-4.1-4-4 · Court order; appearance upon request of interested parties
  17. 6-4.1-4-5 · Removal of personal representative; grounds
  18. 6-4.1-4-6 · Penalties for failure to file return; waiver
  19. 6-4.1-4-7 · Nonresident decedent; inheritance tax return
  20. 6-4.1-4-8 · Federal estate tax return; filing with state
  21. 6-4.1-4-9 · Filing fee prohibited
  22. 6-4.1-5-0.5 · Applicability
  23. 6-4.1-5-1 · Tax rates; transfers to Classes A, B, and C transferees
  24. 6-4.1-5-1.1 · Repealed
  25. 6-4.1-5-1.5 · Fair market value; appraisal date
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