What are the Indiana filing requirements for deceased individuals?

Article ID: 35151  

Question
What are the Indiana filing requirements for deceased individuals?

Answer

Deceased Taxpayers

If an individual died during 2014, or died after Dec. 31, 2014, but before filing his/her tax return, the executor, administrator or surviving spouse must file a tax return for the individual if:

  • The deceased was under the age of 65 and had gross income over $1,000
  • The deceased was age 65 or older and had gross income over $2,000, or
  • The deceased was a nonresident and had gross income from Indiana.

Be sure to enter the month and day of death for the taxpayer or spouse in the appropriate box located on Schedule 7. For example, a date of death of Jan. 9, 2014, would be entered as 01/09/2014.

Note. The date of death should not be entered here if the individual died after Dec. 31, 2014, but before filing the tax return. The date of death information will be shown on the individual’s 2015 tax return.

 


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