After a death in Idaho

Small estates

Affidavit for collection of personal property (Idaho Code 15-3-1201). Allowed when the fair market value of the entire probate estate, wherever located, less liens, is $100,000 or less. Wait 30 days after death. It cannot be used if a personal representative has been appointed or applied for. Any successor, including a trust named in the will, may use it. Idaho also has summary administration for estates that do not exceed family allowances and costs.

• Limit: $100,000
• Waiting time after the death: 30 days
• Source: the official source

Probate court

In Idaho, estates are handled by the Magistrate Division of the District Court in the county, usually in the county where the person lived.

Creditor claims: 4 months after the first publication of the notice to creditors.

Official court forms

Publications - Idaho Court Assistance Office

Free guides from Idaho’s court self-help office on wills and probate.

Small estate form: open the form

Idaho’s statewide court site does not post probate forms. The small estate affidavit link is from the Ada County Clerk and is for estates with no real estate and $100,000 or less in personal property. For other counties, ask the county clerk.

Estate and inheritance tax

• State estate tax: No. Idaho has no state estate tax.
• Inheritance tax: No. Idaho has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: No. Idaho has no transfer on death deed law for real estate. Spouses can hold community property with right of survivorship (Idaho Code 15-6-401 and after) so it passes without probate.
• Community property state: Yes.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the testator and 2 witnesses. A self-proving affidavit before a notary is optional.

Handwritten wills: Valid if the signature and the material portions are in the testator’s handwriting.

Power of attorney and health care directive

Financial power of attorney: Idaho adopted the Uniform Power of Attorney Act (Idaho Code 15-12). The principal must sign. Notarizing is not strictly required, but a notarized signature is presumed genuine, and notarizing is needed to record it for real estate. The Act includes a statutory form.

Health care directive: Idaho uses a combined Living Will and Durable Power of Attorney for Health Care (Idaho Code 39-4510). Seriously ill patients can also have a POST form (Physician Orders for Scope of Treatment).

Death certificates

Certified copies come from the Idaho Department of Health and Welfare, Bureau of Vital Records and Health Statistics. The fee is $16 per certified copy. The funeral home can usually order them for you.

You need a direct and tangible interest, such as immediate family, a legal representative, or someone who needs it to claim a property right. Mail orders go to Idaho Bureau of Vital Records, PO Box 83720, Boise, ID 83720-0036. Online orders through VitalChek cost more.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Idaho is a community property state, so each spouse already owns half of community property. Adding a right of survivorship to community property lets it pass to the surviving spouse without probate.