Instructions For Form Ih-6 - Indiana Inheritance Tax Page 6

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Nondeductible items include, but are not limited to, the following:
• Fiduciary income taxes
• Funeral flowers
• Federal estate tax
• Estimated selling expenses of unsold real estate
• Expenses connected with property not subject to Indiana
Inheritance tax
• Funeral dinners
• Traveling expenses for beneficiaries, or others, to attend the
decedent’s funeral
• Income tax incurred by the estate or beneficiaries upon
liquidating or receiving estate property (for instance, income
tax on an annuity or retirement account)
• Indiana inheritance tax incurred as a result of a decedent’s
death
6

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