After a death in Idaho, the estate either qualifies for the simplified procedure for estates under $100,000Idaho Code § 15-3-1201Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsIdaho Code § 15-3-801Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Idaho Bureau of Vital Records and Health StatisticsIdaho Bureau of Vital Records and Health StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $16Idaho Bureau of Vital Records and Health StatisticsVerified Oct 15, 2026View source, and standard processing takes 3-5 weeksIdaho Bureau of Vital Records and Health StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Idaho death certificate guide carries the ordering details.
Idaho sets an order for who controls the disposition of remains: guardian or conservator at time of death, then surviving spouse, then majority of surviving adult childrenIC 54-1142Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceIC 54-1139Verified Oct 17, 2026View source, and a written designation outranks the default order. The Idaho burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Idaho allows estates valued at $100,000Idaho Code § 15-3-1201Verified Sep 8, 2026View source or less to use the Small Estate AffidavitIdaho Code § 15-3-1201Verified Sep 8, 2026View source, which avoids full probate administration. The Small Estate Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 30 daysIdaho Code § 15-3-1201Verified Sep 8, 2026View source after death.
The opening petition is prepared to statute and filed with the Magistrate Division of the District CourtIdaho Code §§ 15-3-103 (appointment & letters required), 15-3-301 to 15-3-311 (informal), 15-3-401 to 15-3-414 (formal)Verified Aug 24, 2026View source. District court clerk issues Letters Testamentary or Letters of Administration after the court grants the petition. The Idaho Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Idaho typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 4 monthsIdaho Code § 15-3-801Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Idaho: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Idaho.
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Affidavit of Death
In Idaho, a surviving joint owner records the “Affidavit setting forth facts showing the date of deathIdaho Code § 55-816Verified Oct 26, 2026View source”.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Notice to Creditors
In Idaho, the notice to creditors is published for 3Idaho Code §§ 15-3-801, 15-3-803, 15-3-804, 15-3-805, 15-3-806Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsIdaho Code § 15-3-801Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In Idaho, a person named as personal representative may renounce the right to serveIdaho Code § 15-3-203(c)Verified Sep 23, 2026View source before anyone is appointed.
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Affidavit of Heirship
In Idaho, heirs put their identity on the land records with an affidavit of heirship recorded with the countyIdaho Code §§ 15-1-305A, 15-3-901, 55-816; 49-514Verified Sep 24, 2026View source.
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Small Estate Affidavit
In Idaho, the Small Estate AffidavitIdaho Code § 15-3-1201Verified Sep 8, 2026View source covers estates valued at $100,000Idaho Code § 15-3-1201Verified Sep 8, 2026View source or less, 30 daysIdaho Code § 15-3-1201Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
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Estate Inventory
In Idaho, 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.
Free tools for settling an estate in Idaho: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Idaho.
How Many Death Certificates Do I Need?
In Idaho, 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; the first copy costs $16Idaho Bureau of Vital Records and Health StatisticsVerified Oct 15, 2026View source.
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Do I Need Probate?
In Idaho, estates valued at $100,000Idaho Code § 15-3-1201Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitIdaho Code § 15-3-1201Verified Sep 8, 2026View source,30 daysIdaho Code § 15-3-1201Verified Sep 8, 2026View source after death.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Idaho, what the survivor records is the “Affidavit setting forth facts showing the date of deathIdaho Code § 55-816Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Idaho requires a final state income tax return for the decedent alongside the federal Form 1040Idaho Code § 63-3024 (flat rate); Idaho Code § 63-3004 (federal standard deduction conformity)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in Idaho: 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; creditors have 4 monthsIdaho Code §§ 15-3-801, 15-3-803, 15-3-804, 15-3-805, 15-3-806Verified Oct 18, 2026View source to present claims; a simple estate closes in 4 months to 6 months.
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How Much Are Estate & Inheritance Taxes?
Idaho levies no estate or inheritance taxNo state estate, inheritance, or gift tax. Idaho Code Title 14, ch. 4 (Estate and Transfer Tax Reform Act of 1988) was repealed in full by H.B. 381, 2020 Idaho Sess. Laws ch. 65 (eff. July 1, 2020); the estate tax had applied only to deaths before Jan. 1, 2005. Idaho State Tax Commission: "Idaho has no gift tax or inheritance tax, and its estate tax for deaths expired in 2004."Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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What Taxes Apply to My Inheritance?
Idaho imposes no inheritance or estate taxNo state estate, inheritance, or gift tax. Idaho Code Title 14, ch. 4 (Estate and Transfer Tax Reform Act of 1988) was repealed in full by H.B. 381, 2020 Idaho Sess. Laws ch. 65 (eff. July 1, 2020); the estate tax had applied only to deaths before Jan. 1, 2005. Idaho State Tax Commission: "Idaho has no gift tax or inheritance tax, and its estate tax for deaths expired in 2004."Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Idaho: State law sets the order of who controls disposition of remains. Order: Person designated in a written document acknowledged in the same manner as a conveyance of real property, or the person the decedent named to direct disposition on military DD Form 93; then Agent under durable power of attorney for health care (unless explicitly denied); then Agent under durable power of attorney (if it explicitly grants disposition authority); then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Idaho: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the local registrar of the district where the death occurred, through the 24-hour written report that serves as the in-state permit (IC 39-268). The death certificate must be filed within 5 days.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Idaho: Order from Idaho Bureau of Vital Records and Health Statistics. Fee: $16/copy. Available: online, mail. Processing: 3-5 weeks.
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Idaho: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Idaho's estate recovery program (Idaho Department of Health and Welfare, Estate Recovery) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Idaho: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (IC § 15-2-804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Idaho: Homestead exemption up to $175,000.Idaho Code §§ 55-1003, 55-1004Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Probate must be opened within 3 years of the deathIdaho Code § 15-3-108Verified Aug 24, 2026View source
Idaho: Statewide form: Petition for Formal Probate of Will / Adjudication of Intestacy and Appointment of Personal Representative. File with the Magistrate Division of the District Court. Filing fee $166. Informal probate available. Independent administration reduces court supervision. Typical duration: 5-12 months.Idaho Code §§ 15-3-103 (appointment & letters required), 15-3-301 to 15-3-311 (informal), 15-3-401 to 15-3-414 (formal)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Idaho: Letters Testamentary are issued by the District court clerk, after the registrar's statement of informal appointment (informal) or the court's order (formal); the registrar is a magistrate or district judge (I.C. § 15-1-201(42)). The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically filed with the petition: Certified copy of the death certificate (proof of death — I.C. § 15-1-107(a)); Original will and any codicils (filed both electronically and conventionally per I.R.E.F.S. 5); Verified application (informal) or petition (formal) reciting the statutory contents (I.C. §§ 15-3-301, 15-3-402); Acceptance/qualification of the personal representative and statement of informal appointment, or the court order (I.C. § 15-3-103); Renunciations/nominations by persons with higher priority for appointment, if any (I.C. § 15-3-203); Bond only if required by the will, by § 15-3-605 demand, or for a special administrator (I.C. § 15-3-603).Idaho Code §§ 15-3-103 (appointment & letters required), 15-3-301 to 15-3-311 (informal), 15-3-401 to 15-3-414 (formal)Verified Aug 24, 2026
Post surety bond if required
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Idaho: Bond generally not required. Typical premium: 0.5% of estate value.Idaho Code § 15-3-603Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Idaho: Attorney fees typically 1.8-2.8% of estate.Idaho 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
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Idaho: Idaho requires publication for 3 consecutive weeks. Typical cost: $100. The executor places the notice with the newspaper directly. Creditors have 4 months from first publication to file claims. Direct notice to a known creditor is optional and does not shorten their deadline — they get the later of the claim period or 60 days from the mailing.Idaho Code §§ 15-3-801, 15-3-803, 15-3-804, 15-3-805, 15-3-806Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Idaho: Idaho has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.Idaho Code § 15-14-101 et seq. (RUFADAA)Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Idaho: Search Idaho State Treasurer's Office, Unclaimed Property Division for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
Idaho: Idaho is a community property state. Real property acquired during marriage belongs to both spouses equally. Community property receives a full step-up in basis. File appropriate affidavits with the county recorder to establish surviving spouse ownership.Idaho Code §§ 15-6-401, 32-906, 32-912Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Idaho: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (IC § 15-2-804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 90 days after appointment as personal representativeIdaho Code §§ 15-3-706, 15-3-707, 15-3-708Verified Sep 15, 2026View source
Idaho: Inventory due within 90 days of appointment — you may either file it with the court or send it to interested persons who request it. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.Idaho Code §§ 15-3-706, 15-3-707, 15-3-708Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Idaho: After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Reasonable funeral expenses; then Debts and taxes with preference under federal law; then remaining claims in statutory order.Idaho Code §§ 15-3-801, 15-3-803, 15-3-804, 15-3-805, 15-3-806Verified Oct 18, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 4 months from first publication of the creditor noticeIdaho Code §§ 15-3-801, 15-3-803, 15-3-804, 15-3-805, 15-3-806Verified Oct 18, 2026View source
Idaho: Creditor claim period is 4 months from first publication. All claims are barred 3 years after death regardless of notice.Idaho Code §§ 15-3-801, 15-3-803, 15-3-804, 15-3-805, 15-3-806Verified Oct 18, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date of death. Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
Idaho: File Form 40 for January 1 through date of death. Due April 15 following year of death. File Form 40 (resident) or Form 43 (part-year/nonresident) for income through the date of death (Idaho Code § 63-3030(a)(1)). Check the "Deceased in [year]" box beside the decedent's name.Idaho Code § 63-3030 (persons required to file); Idaho Code § 63-3032 (time for filing); Idaho Code § 63-3024 (5.3% tax on individuals, trusts and estates); Idaho Code § 63-3033 (automatic extension)Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Idaho: File Form 66 for estate/trust income. Required when Resident estate: gross income $600 or more. Nonresident estate: Idaho-source gross income over $600. Resident trust: gross income $100 or more and required to file a federal return. Nonresident trust: Idaho-source gross income over $100 and required to file a federal return. Due April 15 (calendar year), or the 15th day of the 4th month after a fiscal year ends. Include all Form ID K-1s and a complete copy of federal Form 1041, including all federal Schedule K-1s, with Form 66. Tax is the 5.3% flat rate that applies to individuals, trusts and estates (Idaho Code § 63-3024).Idaho Code § 63-3030 (persons required to file); Idaho Code § 63-3032 (time for filing); Idaho Code § 63-3024 (5.3% tax on individuals, trusts and estates); Idaho Code § 63-3033 (automatic extension)Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required26 USC 6018; 26 USC 6075(a)
Idaho: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).26 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Idaho: No tax clearance required. Idaho has no estate, inheritance, or gift tax. The estate tax applied only to deaths before January 1, 2005, and the entire chapter was repealed in 2020.Idaho Code § 63-3030 (persons required to file); Idaho Code § 63-3032 (time for filing); Idaho Code § 63-3024 (5.3% tax on individuals, trusts and estates); Idaho Code § 63-3033 (automatic extension)Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Idaho: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.Idaho Code § 15-3-719 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
