What Are the Indiana Filing Requirements for Deceased Individuals?
When an individual passes away during the tax year or after the end of the tax year but before filing their return, Indiana has specific requirements for filing an individual income tax return. The executor, administrator, or surviving spouse is responsible for filing the return on behalf of the deceased.
Who Must File?
The following individuals must file an Indiana income tax return for the deceased:
- Deceased under age 65 with gross income exceeding $1,000.
- Deceased age 65 or older with gross income exceeding $2,000.
- Nonresident deceased who had gross income from Indiana sources.
Filing Requirements for Surviving Spouses
If the deceased was married and the surviving spouse meets all of the following criteria, they may file a joint return using Table A:
- Filing a joint return with the deceased spouse.
- Lived with the spouse during the tax year.
- Both were Indiana residents for at least six months.
- Both were age 65 or older by December 31, 2025.
- Or, if the spouse died after January 1, 2025, and both met the above requirements.
Forms to Use
Depending on residency and income source, the appropriate form must be filed:
- Form IT-40 for residents or part-year residents.
- Form IT-40PNR for nonresidents who had income from Indiana (excluding certain interest, dividends, or retirement income).
Important Notes
- Indiana does not adopt the federal refundable credit under IRC section 23a)(4). The federal credit is limited to the taxpayer’s federal tax liability.
- For nonresidents receiving income from pass-through entities (e.g., partnerships, S corporations), Indiana requires withholding and filing of Form IT-65, IT-20S, or IT-41.
Source:
Form IT-40
Form IT-40PNR
Indiana State Instruction
Disclaimer: Always verify with official Federal or State Department of Revenue Forms and Instructions for the most current and accurate information.