After a death in New Hampshire

Small estates

New Hampshire has no small estate affidavit and no dollar based shortcut. Waiver of administration (RSA 553:32): when the only heir or beneficiary is appointed administrator, or all heirs serve or agree, there is no inventory, bond or accounting; the administrator files an affidavit of administration 6 to 12 months after appointment. Summary administration (RSA 553:33): other estates can close by motion at least 6 months after appointment if all debts are paid and beneficiaries agree. No newspaper notice is needed when the gross estate is $10,000 or less.

• Limit: None (no dollar based procedure)
• Waiting time after the death: 6 months after appointment before closing
• Source: the official source

Probate court

In New Hampshire, estates are handled by the New Hampshire Circuit Court, Probate Division, usually in the county where the person lived.

Creditor claims: Claims must be presented to the administrator within 6 months after the original grant of administration (RSA 556:3).

Official court forms

Estate & Trust Forms | New Hampshire Judicial Branch

New Hampshire Judicial Branch statewide estate and trust forms for the Circuit Court Probate Division.

Many New Hampshire estate forms are e-File only. Ask the Probate Division about Waiver of Full Administration, a simpler process for some small estates.

Estate and inheritance tax

• State estate tax: No. New Hampshire has no estate tax.
• Inheritance tax: No. New Hampshire 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: Yes. Transfer on death deed allowed since July 1, 2024 (RSA 563-D, Uniform Real Property Transfer on Death Act). It must be recorded in the county registry of deeds within 60 days after signing and before death.
• Community property state: No.

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 will maker and two credible witnesses who sign in the will maker’s presence. A self-proving affidavit before a notary or justice of the peace lets the court accept the will without witness testimony.

Handwritten wills: Not valid. A will must be signed by two credible witnesses (RSA 551:2).

Power of attorney and health care directive

Financial power of attorney: Must be signed by hand (not electronically) and acknowledged before a notary. A signed disclosure statement in the form set by law (it starts THIS IS AN IMPORTANT LEGAL DOCUMENT) must be attached. New Hampshire adopted the Uniform Power of Attorney Act effective January 1, 2018 (RSA 564-E), with a statutory form (RSA 564-E:301).

Health care directive: Advance directive with two parts: durable power of attorney for health care and living will (RSA 137-J). Sign before two witnesses (neither can be your agent; only one can be your health or residential care provider) or before a notary or justice of the peace. The statutory form is in RSA 137-J:20. See the state form.

Death certificates

Certified copies come from the NH Division of Vital Records Administration (Secretary of State, Concord), or any city or town clerk. The fee is $15 for the first copy; $10 for each extra copy issued at the same time (RSA 5-C:10). The funeral home can usually order them for you.

Certified copies go to people with a direct and tangible interest, such as close family or the estate’s representative. Most families order from a town clerk.

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

Also good to know

New Hampshire has no estate or inheritance tax. Transfer on death deeds became available July 1, 2024.