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Idaho Wills, Probate and Estate Law

The rules in Idaho for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the District Court (probate).

Quick answers for Idaho

Small estate affidavit
If the probate estate's fair market value, minus liens and encumbrances, is $100,000 or less, a successor can collect money owed to the decedent, tangible personal property, and financial instruments (including securities) by affidavit. The affidavit can be used 30 days after death, and only if no application for a personal representative or summary administration is pending or granted anywhere. The statute covers personal property; it does not provide for transferring real estate. Idaho Code § 15-3-1201
Handwritten (holographic) wills
Yes. A handwritten will is valid whether or not it is witnessed, as long as the signature and the material provisions are in the will-maker's own handwriting. Idaho Code § 15-2-503
Transfer-on-death deed
Idaho has not adopted a transfer-on-death deed for real estate. A 2026 bill to adopt the Uniform Real Property Transfer on Death Act (S1399) was referred to committee and did not become law. Common alternatives include joint tenancy or community property with right of survivorship and living trusts. Idaho Legislature, 2026 Senate Bill 1399
State estate or inheritance tax
No state estate or inheritance tax. Idaho's estate and transfer tax chapter has been repealed. Idaho Code Title 14, Chapter 4 (repealed)

Last verified: 2026-10-25

Wills

Requirements for a valid willAnyone 18 or older (or an emancipated minor) who is of sound mind may make a will. The will must be in writing and signed by the will-maker (or by someone else in the will-maker's name, in their presence and at their direction), and signed by at least two witnesses who each saw the signing or the will-maker's acknowledgment of the signature or the will.
Handwritten (holographic) willsYes. A handwritten will is valid whether or not it is witnessed, as long as the signature and the material provisions are in the will-maker's own handwriting.
Self-proving affidavitYes. The will-maker and the witnesses can swear to the facts of signing before an officer authorized to administer oaths (such as a notary), either when the will is signed or later. The officer's certificate under official seal is attached to the will. The statute gives the certificate wording.

If there is no will

Who inherits without a willSeparate property: the surviving spouse takes everything if the decedent left no descendants and no parent; one-half if the decedent left a parent but no descendants; one-half if the decedent left descendants. Community property: the decedent's half of the community property goes to the surviving spouse. Whatever does not go to the spouse goes to descendants (equally by generation), then parents, then the parents' descendants (siblings and their lines), then grandparents or their descendants (half to each side).
Surviving spouse's shareIdaho is a community property state: the surviving spouse already owns half of the community property. For quasi-community property (property acquired while living elsewhere that would have been community property in Idaho), the surviving spouse may elect up to one-half of the augmented quasi-community property estate, and can recover certain transfers the decedent made without the spouse's consent (for example, property the decedent kept control of, or large gifts within two years of death).
The deadline to file the election is set in a separate section of the Idaho Code.

Probate

Probate stepsProbate is handled by the district court. Most proceedings must start within three years after death. The main steps are: application or petition for informal or formal probate and appointment of a personal representative; letters issued; optional published notice to creditors (once a week for three weeks); inventory prepared within three months after appointment (given to interested persons who ask; filing with the court is optional); paying claims and distributing the estate; and closing, often by a sworn closing statement filed no earlier than six months after appointment.
Simplified probate(1) Surviving spouse summary administration: when the surviving spouse is the only heir or beneficiary, the spouse can file a verified petition and obtain a court decree with no estate administration; there is no dollar limit, but the spouse becomes liable for the decedent's debts. (2) Small estate summary closing: if the inventory shows the estate is worth no more than the homestead allowance, exempt property, administration costs, reasonable funeral expenses and last-illness medical costs, the personal representative may distribute the estate without notice to creditors and close it with a sworn statement.
Small estate affidavitIf the probate estate's fair market value, minus liens and encumbrances, is $100,000 or less, a successor can collect money owed to the decedent, tangible personal property, and financial instruments (including securities) by affidavit. The affidavit can be used 30 days after death, and only if no application for a personal representative or summary administration is pending or granted anywhere. The statute covers personal property; it does not provide for transferring real estate.
Deadline for creditor claimsIf notice to creditors is published, claims must be presented within four months after the first publication or they are barred. A known creditor who is mailed or handed written notice has until the later of four months after publication or 60 days after the written notice. If no notice is given, pre-death claims are barred three years after death.
Who can be executorPriority for appointment as personal representative: the person named in the will, then a surviving spouse who is a beneficiary, other beneficiaries, the surviving spouse, other heirs, a creditor (after 45 days), and the public administrator. A person under 18, or one the court finds unsuitable, cannot serve. The statute sets no Idaho residency requirement. In informal proceedings bond is generally not required unless the will requires it or an interested person demands it; in formal proceedings the court may require bond, and a will can waive it.
Finding probate court recordsProbate of wills and administration of estates may be assigned to magistrates of the district court (Idaho Code 1-2208). Every county courthouse has at least one public computer kiosk with publicly available case information, which can search cases and hearings without a party name or case number.
Kiosks: https://isc.idaho.gov/news-article/new-tool-for-searching-court-records

Deeds and transferring a house

Signing and recording a deedA deed must be in writing and signed by the grantor (or an agent authorized in writing), and must show the grantee's name and complete mailing address. To be recorded it must be acknowledged before a notary or other authorized officer. Deeds are recorded with the county recorder of the county where the property is located.
Transfer-on-death deedIdaho has not adopted a transfer-on-death deed for real estate. A 2026 bill to adopt the Uniform Real Property Transfer on Death Act (S1399) was referred to committee and did not become law. Common alternatives include joint tenancy or community property with right of survivorship and living trusts.
Check for later legislation before relying on this.

Power of attorney and health care directives

Financial power of attorneyIdaho has an optional Statutory Form Power of Attorney. A power of attorney must be signed by the principal (or by another person in the principal's conscious presence at the principal's direction). Notarization is not strictly required, but a signature acknowledged before a notary is presumed genuine, and the statutory form says notarization is required for recording and for real property. A power of attorney is durable (it survives incapacity) unless it says otherwise.
Health care directiveSince 2023, Idaho uses an advance care planning document. Any competent adult 18 or older may sign one; it must include the person's name, date of birth, phone number and mailing address, signature (or that of an authorized agent) and date, and it may name one or more health care agents. Witnesses and notarization are optional. The Department of Health and Welfare may provide an optional form.
Official power of attorney formsIdaho has an optional "Idaho Statutory Form Power of Attorney" for finances (Idaho Code 15-12-301). A power of attorney must be signed by the principal, or by another person in the principal's conscious presence at the principal's direction; the signature is presumed genuine if acknowledged before a notary public or other official authorized to take acknowledgments (15-12-105). For health care, Idaho uses an advance care planning document (ACPD) that must contain the person's name, date of birth, phone number and postal address, the person's (or an authorized agent's) signature, and the signing date; witnesses and notarization are optional, and the Department of Health and Welfare may publish an optional, non-mandatory form (Idaho Code 39-4510).
Execution: https://legislature.idaho.gov/statutesrules/idstat/Title15/T15CH12/SECT15-12-105/ ; health care: https://legislature.idaho.gov/statutesrules/idstat/Title39/T39CH45/SECT39-4510/

Estate and inheritance tax

State estate or inheritance taxNo state estate or inheritance tax. Idaho's estate and transfer tax chapter has been repealed.

Planning documents and avoiding probate

Living will / advance directiveSince 2023, Idaho uses an "advance care planning document" (ACPD) instead of a separate statutory living will. Any competent person 18 or older may sign one. To be valid it must include the person's name, date of birth, telephone number and mailing address, the signature of the person (or their authorized agent), and the date signed. It may include end-of-life and resuscitation instructions, treatment objectives, pregnancy instructions and HIPAA release instructions. Blank sections do not invalidate it. Witnesses and notarization are optional. The Department of Health and Welfare may provide an optional form.
Medical power of attorneyIn Idaho, a health care agent is named within the advance care planning document (ACPD); the document may nominate one or more health care agents and list their contact information and relationship. The same signing rules apply: the person's signature (or authorized agent's) and date, plus the required identifying information; witnesses and notarization are optional.
Revocable living trustIdaho has not adopted the Uniform Trust Code. Idaho's Uniform Probate Code trust provisions apply, including a duty for the trustee of a trust administered in Idaho to register the trust with the court at its principal place of administration. Assets must be retitled to the trustee to be governed by the trust; trust property passes under its terms without probate, while assets left outside the trust may need probate or a small estate affidavit.
Whether a trust is revocable depends on its terms; the Idaho Code sections reviewed do not set a default rule.
Ways to avoid probateNon-probate options in Idaho include: joint accounts and P.O.D. accounts, which belong to the surviving party or payee (Idaho Code § 15-6-104); transfer-on-death registration of securities and brokerage accounts (Idaho Code § 15-6-301 and following); community property with right of survivorship and joint tenancy; property in a funded trust (Idaho Code § 15-7-101); the small estate affidavit for probate estates of $100,000 or less (Idaho Code § 15-3-1201); and the heir affidavit for vehicles (Idaho Code § 49-514). Idaho has not adopted a transfer-on-death deed for real estate.

Executors and heirs

Executor's dutiesThe personal representative may publish a notice to creditors once a week for three successive weeks; creditors then have the deadline stated in the notice (generally four months after first publication). Within three months after appointment, the representative prepares an inventory with date-of-death fair market values and encumbrances, sends it to interested persons who request it, and may file it with the court. After paying claims and distributing the estate, the representative may close an unsupervised estate by a sworn closing statement filed no earlier than six months after appointment, or by court order.
Letters testamentaryProbate is handled by the district court (magistrate division) in the county where the decedent lived. A person seeking appointment files an application for informal probate or appointment with the court, or a petition for formal proceedings; letters testamentary (with a will) or letters of administration (without one) are issued after appointment and acceptance. Priority goes to the person named in the will, then a surviving spouse who is a beneficiary, other beneficiaries, the surviving spouse, other heirs, a creditor (after 45 days), and the public administrator. Bond is generally not required in informal proceedings unless the will requires it or an interested person demands it. Most proceedings must start within three years after death.
Affidavit / determination of heirshipNo statute. Idaho has no statutory affidavit of heirship for real estate, and the small estate affidavit covers personal property only. Real estate generally passes through probate (or surviving spouse summary administration when the spouse is the sole heir or beneficiary), unless it passes by joint tenancy, community property with right of survivorship, or a trust.
Transferring a car after deathThrough the Idaho Transportation Department (county assessor's motor vehicle office). Close heirs — the surviving spouse, children, issue of deceased children, parents, brothers or sisters (or the guardian of a minor or incompetent heir) — can transfer the title without probate by presenting the existing title (if available) and a sworn Affidavit of Inheritance (ITD 3414) stating their relationship to the decedent and other required facts, attached to an application for a new Idaho title. Alternatively, a successor can use the small estate affidavit for estates of $100,000 or less, or the personal representative can transfer the vehicle using letters from the court.

Official Idaho forms

Probate court and deed recording by county

Idaho estate law FAQ

What makes a will valid in Idaho?
Anyone 18 or older (or an emancipated minor) who is of sound mind may make a will. The will must be in writing and signed by the will-maker (or by someone else in the will-maker's name, in their presence and at their direction), and signed by at least two witnesses who each saw the signing or the will-maker's acknowledgment of the signature or the will.
Is a handwritten will valid in Idaho?
Yes. A handwritten will is valid whether or not it is witnessed, as long as the signature and the material provisions are in the will-maker's own handwriting.
Does a will need to be notarized in Idaho?
Yes. The will-maker and the witnesses can swear to the facts of signing before an officer authorized to administer oaths (such as a notary), either when the will is signed or later. The officer's certificate under official seal is attached to the will. The statute gives the certificate wording.
Who inherits if someone dies without a will in Idaho?
Separate property: the surviving spouse takes everything if the decedent left no descendants and no parent; one-half if the decedent left a parent but no descendants; one-half if the decedent left descendants. Community property: the decedent's half of the community property goes to the surviving spouse. Whatever does not go to the spouse goes to descendants (equally by generation), then parents, then the parents' descendants (siblings and their lines), then grandparents or their descendants (half to each side).
What is a surviving spouse entitled to in Idaho?
Idaho is a community property state: the surviving spouse already owns half of the community property. For quasi-community property (property acquired while living elsewhere that would have been community property in Idaho), the surviving spouse may elect up to one-half of the augmented quasi-community property estate, and can recover certain transfers the decedent made without the spouse's consent (for example, property the decedent kept control of, or large gifts within two years of death).
What is the small estate limit in Idaho?
If the probate estate's fair market value, minus liens and encumbrances, is $100,000 or less, a successor can collect money owed to the decedent, tangible personal property, and financial instruments (including securities) by affidavit. The affidavit can be used 30 days after death, and only if no application for a personal representative or summary administration is pending or granted anywhere. The statute covers personal property; it does not provide for transferring real estate.
Is there a simplified probate process in Idaho?
(1) Surviving spouse summary administration: when the surviving spouse is the only heir or beneficiary, the spouse can file a verified petition and obtain a court decree with no estate administration; there is no dollar limit, but the spouse becomes liable for the decedent's debts. (2) Small estate summary closing: if the inventory shows the estate is worth no more than the homestead allowance, exempt property, administration costs, reasonable funeral expenses and last-illness medical costs, the personal representative may distribute the estate without notice to creditors and close it with a sworn statement.
How does probate work in Idaho?
Probate is handled by the district court. Most proceedings must start within three years after death. The main steps are: application or petition for informal or formal probate and appointment of a personal representative; letters issued; optional published notice to creditors (once a week for three weeks); inventory prepared within three months after appointment (given to interested persons who ask; filing with the court is optional); paying claims and distributing the estate; and closing, often by a sworn closing statement filed no earlier than six months after appointment.
How long do creditors have to file claims against an estate in Idaho?
If notice to creditors is published, claims must be presented within four months after the first publication or they are barred. A known creditor who is mailed or handed written notice has until the later of four months after publication or 60 days after the written notice. If no notice is given, pre-death claims are barred three years after death.
Who can be an executor in Idaho?
Priority for appointment as personal representative: the person named in the will, then a surviving spouse who is a beneficiary, other beneficiaries, the surviving spouse, other heirs, a creditor (after 45 days), and the public administrator. A person under 18, or one the court finds unsuitable, cannot serve. The statute sets no Idaho residency requirement. In informal proceedings bond is generally not required unless the will requires it or an interested person demands it; in formal proceedings the court may require bond, and a will can waive it.
Does Idaho allow transfer-on-death deeds?
Idaho has not adopted a transfer-on-death deed for real estate. A 2026 bill to adopt the Uniform Real Property Transfer on Death Act (S1399) was referred to committee and did not become law. Common alternatives include joint tenancy or community property with right of survivorship and living trusts.
What does a quitclaim deed need to be valid in Idaho?
A deed must be in writing and signed by the grantor (or an agent authorized in writing), and must show the grantee's name and complete mailing address. To be recorded it must be acknowledged before a notary or other authorized officer. Deeds are recorded with the county recorder of the county where the property is located.
What are the requirements for a power of attorney in Idaho?
Idaho has an optional Statutory Form Power of Attorney. A power of attorney must be signed by the principal (or by another person in the principal's conscious presence at the principal's direction). Notarization is not strictly required, but a signature acknowledged before a notary is presumed genuine, and the statutory form says notarization is required for recording and for real property. A power of attorney is durable (it survives incapacity) unless it says otherwise.
What are the requirements for a health care directive in Idaho?
Since 2023, Idaho uses an advance care planning document. Any competent adult 18 or older may sign one; it must include the person's name, date of birth, phone number and mailing address, signature (or that of an authorized agent) and date, and it may name one or more health care agents. Witnesses and notarization are optional. The Department of Health and Welfare may provide an optional form.
Does Idaho have an estate or inheritance tax?
No state estate or inheritance tax. Idaho's estate and transfer tax chapter has been repealed.
How do I make a living will in Idaho?
Since 2023, Idaho uses an "advance care planning document" (ACPD) instead of a separate statutory living will. Any competent person 18 or older may sign one. To be valid it must include the person's name, date of birth, telephone number and mailing address, the signature of the person (or their authorized agent), and the date signed. It may include end-of-life and resuscitation instructions, treatment objectives, pregnancy instructions and HIPAA release instructions. Blank sections do not invalidate it. Witnesses and notarization are optional. The Department of Health and Welfare may provide an optional form.
How do I make a medical power of attorney in Idaho?
In Idaho, a health care agent is named within the advance care planning document (ACPD); the document may nominate one or more health care agents and list their contact information and relationship. The same signing rules apply: the person's signature (or authorized agent's) and date, plus the required identifying information; witnesses and notarization are optional.
How do living trusts work in Idaho?
Idaho has not adopted the Uniform Trust Code. Idaho's Uniform Probate Code trust provisions apply, including a duty for the trustee of a trust administered in Idaho to register the trust with the court at its principal place of administration. Assets must be retitled to the trustee to be governed by the trust; trust property passes under its terms without probate, while assets left outside the trust may need probate or a small estate affidavit.
What does an executor have to do in Idaho?
The personal representative may publish a notice to creditors once a week for three successive weeks; creditors then have the deadline stated in the notice (generally four months after first publication). Within three months after appointment, the representative prepares an inventory with date-of-death fair market values and encumbrances, sends it to interested persons who request it, and may file it with the court. After paying claims and distributing the estate, the representative may close an unsupervised estate by a sworn closing statement filed no earlier than six months after appointment, or by court order.
How do I get letters testamentary in Idaho?
Probate is handled by the district court (magistrate division) in the county where the decedent lived. A person seeking appointment files an application for informal probate or appointment with the court, or a petition for formal proceedings; letters testamentary (with a will) or letters of administration (without one) are issued after appointment and acceptance. Priority goes to the person named in the will, then a surviving spouse who is a beneficiary, other beneficiaries, the surviving spouse, other heirs, a creditor (after 45 days), and the public administrator. Bond is generally not required in informal proceedings unless the will requires it or an interested person demands it. Most proceedings must start within three years after death.
Does Idaho have an affidavit of heirship?
No statute. Idaho has no statutory affidavit of heirship for real estate, and the small estate affidavit covers personal property only. Real estate generally passes through probate (or surviving spouse summary administration when the spouse is the sole heir or beneficiary), unless it passes by joint tenancy, community property with right of survivorship, or a trust.
How can you avoid probate in Idaho?
Non-probate options in Idaho include: joint accounts and P.O.D. accounts, which belong to the surviving party or payee (Idaho Code § 15-6-104); transfer-on-death registration of securities and brokerage accounts (Idaho Code § 15-6-301 and following); community property with right of survivorship and joint tenancy; property in a funded trust (Idaho Code § 15-7-101); the small estate affidavit for probate estates of $100,000 or less (Idaho Code § 15-3-1201); and the heir affidavit for vehicles (Idaho Code § 49-514). Idaho has not adopted a transfer-on-death deed for real estate.
Where can I get a power of attorney form in Idaho?
Idaho has an optional "Idaho Statutory Form Power of Attorney" for finances (Idaho Code 15-12-301). A power of attorney must be signed by the principal, or by another person in the principal's conscious presence at the principal's direction; the signature is presumed genuine if acknowledged before a notary public or other official authorized to take acknowledgments (15-12-105). For health care, Idaho uses an advance care planning document (ACPD) that must contain the person's name, date of birth, phone number and postal address, the person's (or an authorized agent's) signature, and the signing date; witnesses and notarization are optional, and the Department of Health and Welfare may publish an optional, non-mandatory form (Idaho Code 39-4510).
How do I search probate court records in Idaho?
Probate of wills and administration of estates may be assigned to magistrates of the district court (Idaho Code 1-2208). Every county courthouse has at least one public computer kiosk with publicly available case information, which can search cases and hearings without a party name or case number.
How do I transfer a car title after someone dies in Idaho?
Through the Idaho Transportation Department (county assessor's motor vehicle office). Close heirs — the surviving spouse, children, issue of deceased children, parents, brothers or sisters (or the guardian of a minor or incompetent heir) — can transfer the title without probate by presenting the existing title (if available) and a sworn Affidavit of Inheritance (ITD 3414) stating their relationship to the decedent and other required facts, attached to an application for a new Idaho title. Alternatively, a successor can use the small estate affidavit for estates of $100,000 or less, or the personal representative can transfer the vehicle using letters from the court.

Estate law in other states

More Idaho law

General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.