# Ind. Code § 29-1-8-4: Closing of estate; statement

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-4

## Section

- **Citation:** Ind. Code § 29-1-8-4
- **Heading:** Closing of estate; statement
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 29 / Article 1 / Chapter 8 / Section 29-1-8-4

## Text

Sec. 4. (a) As used in this section, "fiduciary" means:

(1) the personal representative of an unsupervised estate; or

(2) a person appointed by a court under this title to act on behalf of the decedent or the decedent's distributees.

(b) Unless prohibited by order of the court and except for estates being administered by supervised personal representatives, a fiduciary may close an estate administered under the summary procedures of section 3 of this chapter by disbursing and distributing the estate assets to the distributees and other persons entitled to those assets, and by filing with the court, at any time after disbursement and distribution of the estate, a verified statement stating that:

(1) to the best knowledge of the fiduciary, the value of the gross probate estate, less liens and encumbrances, did not exceed the sum of:

(A) twenty-five thousand dollars ($25,000), for the estate of an individual who dies before July 1, 2006, fifty thousand dollars ($50,000), for the estate of an individual who dies after June 30, 2006, and before July 1, 2022, and one hundred thousand dollars ($100,000), for the estate of an individual who dies after June 30, 2022;

(B) the costs and expenses of administration; and

(C) reasonable funeral expenses;

(2) the fiduciary has fully administered the estate by disbursing and distributing it to the persons entitled to it; and

(3) the fiduciary has sent a copy of the closing statement to all distributees of the estate and to all known creditors or other claimants of whom the fiduciary is aware and has furnished a full accounting in writing of the administration to the distributees whose interests are affected.

(c) If no actions, claims, objections, or proceedings involving the fiduciary are filed in the court within two (2) months after the closing statement is filed, the closing statement filed under this section has the same effect as one filed under IC 29-1-7.5-4, and the appointment of the personal representative or the duties of the fiduciary, as applicable, shall terminate.

(d) A copy of any affidavit recorded under section 3(c) of this chapter must be attached to the closing statement filed under this section.

Formerly: Acts 1953, c.112, s.804; Acts 1971, P.L.406, SEC.3; Acts 1975, P.L.288, SEC.15. As amended by Acts 1976, P.L.125, SEC.4; Acts 1977, P.L.297, SEC.2; P.L.146-1984, SEC.3; P.L.95-2007, SEC.9; P.L.220-2011, SEC.474; P.L.194-2017, SEC.5; P.L.231-2019, SEC.15; P.L.56-2020, SEC.6; P.L.105-2022, SEC.20; P.L.151-2022, SEC.3; P.L.162-2022, SEC.9.

## Nearby sections

- [Ind. Code § 29-1-8-0.1 Application of certain amendments to chapter](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-0.1.md)
- [Ind. Code § 29-1-8-1 Small estates; payment upon presentation of affidavit; vehicle or watercraft; securities; insurance death benefit; safe deposit box; digital asset](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-1.md)
- [Ind. Code § 29-1-8-1.5 Affidavit to obtain date of death values for personal property, accounts, and intangible property belonging to a decedent; form of affidavit; duty to furnish information to the affiant](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-1.5.md)
- [Ind. Code § 29-1-8-2 Personal property; payments; delivery; transfer; release](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-2.md)
- [Ind. Code § 29-1-8-3 Disbursement and distribution of estate](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-3.md)
- [Ind. Code § 29-1-8-4 Closing of estate; statement](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-4.md)
- [Ind. Code § 29-1-8-4.5 Affidavit of entitlement to property; enforcement action; remedies](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-4.5.md)
- [Ind. Code § 29-1-8-5 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-5.md)
- [Ind. Code § 29-1-8-6 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-6.md)
- [Ind. Code § 29-1-8-7 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-7.md)
- [Ind. Code § 29-1-8-8 Payment of claims; accounting; closing administration](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-8.md)
- [Ind. Code § 29-1-8-9 Prepaid funeral expenses; last illness expense](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-9.md)
- [Ind. Code § 29-1-8-10 Direct postmortem transfer; application](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-10.md)
- [Ind. Code § 29-1-8-11 Administration of lease tenant's property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T29_A1_C8_S29-1-8-4. Check the current official text before relying on it. Not legal advice.
