Idaho Inheritance: Plan an Estate or Settle One

Idaho has adopted the Uniform Probate Code, has not enacted the Uniform Trust CodeIdaho Code §§ 15-7-101 to 15-7-701 (UPC Trust Administration); Idaho Code §§ 68-104 to 68-113 (Uniform Trustees' Powers Act); Idaho Code § 32-906A (community property in revocable trusts)Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney ActIdaho Code § 15-12-101, § 15-12-104, § 15-12-105, § 15-12-106, § 15-12-107, § 15-12-109, § 15-12-113, § 15-12-119, § 15-12-120, § 15-12-201, § 15-12-301, § 15-12-302; Idaho Code § 55-805, § 55-806Verified Sep 18, 2026View source.

Probate of a simple estate in Idaho runs 4 months to 6 months; an average estate takes 6 months to 12 months. The court filing fee is $166IRCP Appendix A, Category A (eff. 7/12/2024); Idaho Code § 31-3201A(1) (Verified 2026-10-17)Verified Sep 8, 2026View source; attorney fees are reasonable compensationIdaho Code § 15-3-721 (court reviews reasonableness of attorney compensation; no statutory percentage) — see also § 15-3-720 (reasonable attorney fees in estate litigation)Verified Sep 8, 2026View source; executor compensation typically runs 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $24,719Idaho Code § 15-3-721 (court reviews reasonableness of attorney compensation; no statutory percentage) — see also § 15-3-720 (reasonable attorney fees in estate litigation)Verified Sep 8, 2026View source. Informal, unsupervised probate is availableIdaho Code § 15-3-301Verified Sep 8, 2026View source for uncontested estates.

Certified death certificates come from the Idaho Bureau of Vital Records and Health StatisticsIdaho Bureau of Vital Records and Health StatisticsVerified Oct 15, 2026View source at $16Idaho Bureau of Vital Records and Health StatisticsVerified Oct 15, 2026View source a copy. Processing time: 3-5 weeksIdaho Bureau of Vital Records and Health StatisticsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 90 daysIdaho Code §§ 15-3-706, 15-3-707, 15-3-708Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 3Idaho Code §§ 15-3-801, 15-3-803, 15-3-804, 15-3-805, 15-3-806Verified Oct 18, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share insteadIdaho Code §§ 15-2-201, 15-2-202, 15-2-203, 15-2-205, 15-2-207, 15-2-208Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 yearsIdaho Code § 68-801, § 68-820Verified Sep 15, 2026View source of age. Idaho taxes incomeIdaho Code § 63-3024 (flat rate); Idaho Code § 63-3004 (federal standard deduction conformity)Verified Sep 20, 2026View source at a flat 5.3%Idaho Code § 63-3024 (flat rate); Idaho Code § 63-3004 (federal standard deduction conformity)Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular rates.