Indiana Small Estate Affidavit

Indiana small estate rules at a glance

Can you use it?

You can generally use the Indiana shortcut when all of these are true:

• The probate estate is $100,000 or less (gross probate estate after liens and reasonable funeral expenses, for deaths after June 30, 2022).
• Timing: 45 days after the death (5 days for a car or boat title).
• No one has been appointed, or applied to be appointed, executor or administrator.
• Real estate: yes, separately: a small estate with real estate uses an affidavit recorded with the county recorder.

Other Indiana rules

• The person collecting states that each heir was told the affidavit would be used.
• The limit was $50,000 for deaths from July 1, 2006 through June 30, 2022.

How to use the Indiana affidavit

1. Add up the probate estate. List what the person owned in their name alone, with no beneficiary or surviving joint owner, at its value on the date of death.
2. Check the timing. 45 days after the death (5 days for a car or boat title).
3. Get the paperwork. Use State Form 49377, Distributee's Affidavit for Disposition of Small Estates.
4. Sign it under oath, usually before a notary, listing each person entitled to the property and their share.
5. Give it to each holder. Hand a copy, with a certified death certificate, to each bank, broker or other holder. They pay or transfer what they hold.
6. Pay debts and distribute. Pay the funeral and valid debts, then distribute under the will or Indiana's intestacy law. If you take more than your share, the other heirs and creditors can come after you for it.

The person's final income tax return is still due by April 15 of the year after the death. See the final tax returns guide, and Form 1310 to claim a refund without an executor.

A car title moves through the state's motor vehicle office, which has its own forms: see how to transfer a car title after death.

If the estate is over the limit

Then the estate goes through probate: the court appoints an executor, who gets letters testamentary (or letters of administration when there is no will) and settles the estate. Indiana's court and forms are in the probate forms by state table. In Indiana, creditors have this long to claim: 3 months after the first published notice. See how long probate takes in Indiana.

Use the probate cost calculator to estimate the court, attorney and executor fees.

Indiana taxes on a small estate

Indiana has no estate or inheritance tax, so a small estate owes no state death tax. See Indiana estate tax for the rules heirs still meet, such as income tax on an inherited IRA.

Small estate affidavits in other states

Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming

Or compare them all in the 50-state table.

Related guides

• Letters testamentary: how executors get them, by state
• What is probate? How it works, step by step
• How long does probate take? Timeline by state
• Probate cost calculator: fees by state
• Probate court forms by state
• Transfer a car title after death, by state
• Executor checklist: what to do when someone dies
• Form 1310: claiming a deceased person's tax refund