TN 28 (05-25)

GN 02315.052 Indiana Small Estates

A. Background on the Indiana small estate statute

The Indiana Code contains small estate affidavit procedures for estates that do not exceed:

  • $100,000, where the decedent died after June 30, 2022; and

  • $50,000, where the decedent died after June 30, 2006 and before July 1, 2022.

Ind. Code § 29-1-8-1 (2022).

B. Affidavit procedures and requirements

A person indebted to the decedent must pay the debt to another person who presents an affidavit that states:

1. That the value of the gross probate estate, wherever located, (less liens, encumbrances, and reasonable funeral expenses) does not exceed $100,000 if the decedent died after June 30, 2022 (or does not exceed $50,000 if the decedent died after June 30, 2006 and before July 1, 2022);

2. That 45 days have elapsed since the death of the decedent;

3. That no application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction;

4. The name and address of each other person that is entitled to a share of the property and the part of the property to which each person is entitled;

5. That the affiant has notified each person identified in the affidavit of the affiant’s intention to present an affidavit under Indiana Code § 29-1-8-1; and

6. That the affiant is entitled to payment or delivery of the property on behalf of each person identified in the affidavit.

Ind. Code § 29-1-8-1.

We must review the affidavit to determine whether that the individual requesting payment of an underpayment meets the above requirements. We must also determine whether the underpayment would push the value of the estate over the estate limit in GN 02315.052A., which would invalidate the small estate process. An SSA underpayment is not excluded when calculating the value of the estate. Ind. Code § 29-1-8-1. Therefore, we may ask the individual for a general estate inventory to determine whether the value of the estate, including the underpayment, is within the limit in GN 02315.052A.

C. Policy of good acquittance and the effect of an affidavit under Indiana law

Any person paying a debt under the affidavit procedure in GN 02315.052B. is discharged and released from liability to the same extent as if dealing with a personal representative. Ind. Code § 29-1-8-2. Therefore, if an individual presents us with an affidavit meeting the criteria in GN 02315.052B, payment of an underpayment discharges the debt under state law.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202315052
GN 02315.052 - Indiana Small Estates - 05/05/2025
Batch run: 05/05/2025
Rev:05/05/2025