Wills and estate planning in Indiana

Researched 2026-10-20 · confidence: medium · 2026 figures

In plain words: in Indiana a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Allowed
Power of attorney	No notary + 2 witnesses
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Ind. Code § 29-1-5-3.

If the will cannot be proved without a witness who takes under it, the will is void only as to that witness, who may still take up to their intestate share. Being named executor, trustee or guardian does not make a witness interested (Ind. Code § 29-1-5-2).

Electronic wills authorized by the Indiana Electronic Wills Act (Ind. Code 29-1-21). Holographic wills are not recognized. Execution and self-proving cites (§§ 29-1-5-3, -3.1) were not re-fetched this session.

Power of attorney

Statute: Ind. Code 30-5 (Indiana Power of Attorney Act); execution § 30-5-4-1.

Must be signed by the principal, or at the principal's direction, EITHER before a notary OR before witnesses under §§ 30-5-4-1.3 to 1.9 (§ 30-5-4-1(a)(4)). The witness alternative uses at least two witnesses (§§ 30-5-4-1.5, -1.7). A witness who is an agent, a successor agent, a beneficiary of the POA, or that person's spouse or descendant can void a witnessed POA (§ 30-5-4-1.3(c)-(e)). Notarize in practice, since banks and real estate recording expect it. Indiana has no fill-in statutory form; powers are incorporated by reference to the IC 30-5-5 sections. Gifting authority should be stated expressly.

Health care directive

Called: Indiana Advance Directive (health care representative appointment and instructions).

Statute: Ind. Code 16-36-7 (advance directives, eff. 2021); execution § 16-36-7-28.

Two adult witnesses, at least one of whom is not the declarant's spouse or other relative. A person who signs for the declarant cannot be a witness, the notary, or a designated health care representative (§ 16-36-7-28(b)-(c)).

Instead of witnesses, the directive can be signed or acknowledged before a notarial officer, including remote or electronic notarization (IC 33-42-17). Extra witnesses or an unneeded notarial certificate do not invalidate it. The Indiana Dept. of Health form URL could not be confirmed.

If there's no will: what a spouse gets

The spouse takes one-half of the net estate when the decedent leaves at least one child; the other half goes to the issue (Ind. Code § 29-1-2-1(b)). A childless second spouse with stepchildren gets less: half of personal property plus 25% of the real estate's net value.

A spouse's right to a share

One-half of the net personal and real estate. A second or later childless spouse, where the decedent left children by a prior marriage, takes 1/3 of net personal estate plus 25% of the net fair market value of real property (Ind. Code § 29-1-3-1).

Estate and inheritance tax

No state estate tax.

No inheritance tax (repealed for deaths after Dec. 31, 2012).

Probate

Moderate; unsupervised administration is available. A small estate affidavit can be used 45 days after death if the gross probate estate, less liens, encumbrances and funeral costs, is $100,000 or less for deaths after June 30, 2022 (Ind. Code § 29-1-8-1).

Money God drafts a Indiana will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.