After a death in New Hampshire, the estate goes through probate unless it fits a simplified procedure, where creditors have 6 monthsRSA 556:3Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the New Hampshire Secretary of State - Division of Vital Records AdministrationNew Hampshire Secretary of State - Division of Vital Records AdministrationVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $15New Hampshire Secretary of State - Division of Vital Records AdministrationVerified Oct 15, 2026View source and each additional copy ordered with it $10New Hampshire Secretary of State - Division of Vital Records AdministrationVerified Oct 15, 2026View source; standard processing takes 20 business days for mail requests; same-day in personNew Hampshire Secretary of State - Division of Vital Records AdministrationVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The New Hampshire death certificate guide carries the ordering details.
New Hampshire sets an order for who controls the disposition of remains: surviving spouse, then surviving adult son or daughter, then surviving parentN.H. RSA 290:16-290:17Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceN.H. RSA 290:17Verified Oct 17, 2026View source, and a written designation outranks the default order. The New Hampshire 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, New Hampshire sets no dollar limit for its Waiver of AdministrationNH Probate Div. Rule 88 (fees), NH Probate Div. Rule 169 (filing feesVerified Sep 8, 2026View source; eligibility turns on other tests. New Hampshire's small estate shortcut is a court procedure: the court's own order authorizes collection. There is no affidavit to present to a bank.
New Hampshire uses Petition for Estate Administration (NHJB-2145-Pe)N.H. RSA 553 (Administrators and Their Appointment; 553:2 right to administer, 553:3 preference, 553:13 bond); N.H. RSA 552 (Probate of Wills)Verified Aug 24, 2026View source, filed with the New Hampshire Circuit Court, Probate DivisionN.H. RSA 553 (Administrators and Their Appointment; 553:2 right to administer, 553:3 preference, 553:13 bond); N.H. RSA 552 (Probate of Wills)Verified Aug 24, 2026View source. Circuit Court Probate Division clerk issues Certificate of Appointment after the court grants the petition. The New Hampshire Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in New Hampshire typically settles in 6 months to 9 months, and an average estate in 9 months to 15 months. The creditor claim period of 6 monthsRSA 556:3Verified 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 New Hampshire: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
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Affidavit of Death
In New Hampshire, a transfer on death deed beneficiary records the “Notice of death affidavitRSA 563-D:22Verified 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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Renunciation of Executor
In New Hampshire, a person named as executor may decline to serveN.H. RSA 552:3Verified Sep 23, 2026View source before anyone is appointed.
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Estate Inventory
In New Hampshire, the personal representative files the estate inventory within 90 daysRSA 554:1, 554:26-aVerified Sep 15, 2026View source of appointment.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
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Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Free tools for settling an estate in New Hampshire: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
In New Hampshire, certified death certificates come from the New Hampshire Secretary of State - Division of Vital Records AdministrationNew Hampshire Secretary of State - Division of Vital Records AdministrationVerified Oct 15, 2026View source; the first copy costs $15New Hampshire Secretary of State - Division of Vital Records AdministrationVerified Oct 15, 2026View source, additional copies $10New Hampshire Secretary of State - Division of Vital Records AdministrationVerified Oct 15, 2026View source each.
Calculate the Amount
Do I Need Probate?
New Hampshire sets no dollar limit for its Waiver of AdministrationNH Probate Div. Rule 88 (fees), NH Probate Div. Rule 169 (filing feesVerified Sep 8, 2026View source; eligibility turns on other tests.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in New Hampshire: New Hampshire law names no affidavit or certificate to record when a joint tenant dies. The registries of deeds record certified copies of death certificates, and title practice accepts evidence of the death recorded with the survivor's next deedRSA chs. 477, 478, 478-A; chs. 547 to 567-A; chs. 74, 78-B, 86, 87, 88, 88-A; ch. 5-C; N.H. Bar Title Examination Standards 3-1, 5-13, 5-14, 5-22Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
New Hampshire has no state income tax, so only the federal final Form 1040 is due for the decedentN.H. RSA Ch. 77 (Taxation of Incomes) — "[Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.]"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 New Hampshire: the personal representative files the estate inventory within 90 daysRSA 554:1, 554:26-aVerified Sep 15, 2026View source of appointment; creditors have 6 monthsRSA §§ 553:16, 554:19, 556:1, 556:2, 556:3, 556:5, 556:29Verified Oct 18, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
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How Much Are Estate & Inheritance Taxes?
New Hampshire levies no estate or inheritance taxNo state estate or inheritance tax. The inheritance tax (RSA Ch. 86, Legacy & Succession Tax) was repealed outright for deaths on or after 1/1/2003 ("Repealed 2002, 232:14, II, eff. Jan. 1, 2003."). The estate tax (RSA Ch. 87) remains codified but is void by its own terms: RSA 87:9 ("Chapter Void, When.") provides that "[t]his chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of ... that portion of such provisions that allow a credit for state death taxes against the decedent’s federal estate tax." The IRC § 2011 credit was terminated for decedents dying after 12/31/2004 (replaced by the § 2058 deduction, Pub. L. 107-16 § 532(d)) and § 2011 was formally repealed by Pub. L. 113-295 (Dec. 19, 2014), so no New Hampshire estate tax is due for deaths on or after 1/1/2005.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.
Calculate the Tax
What Taxes Apply to My Inheritance?
New Hampshire imposes no inheritance or estate taxNo state estate or inheritance tax. The inheritance tax (RSA Ch. 86, Legacy & Succession Tax) was repealed outright for deaths on or after 1/1/2003 ("Repealed 2002, 232:14, II, eff. Jan. 1, 2003."). The estate tax (RSA Ch. 87) remains codified but is void by its own terms: RSA 87:9 ("Chapter Void, When.") provides that "[t]his chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of ... that portion of such provisions that allow a credit for state death taxes against the decedent’s federal estate tax." The IRC § 2011 credit was terminated for decedents dying after 12/31/2004 (replaced by the § 2058 deduction, Pub. L. 107-16 § 532(d)) and § 2011 was formally repealed by Pub. L. 113-295 (Dec. 19, 2014), so no New Hampshire estate tax is due for deaths on or after 1/1/2005.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
New Hampshire Executor ChecklistNH Probate Div. Rule 88 (fees), NH Probate Div. Rule 169 (filing fees; Aug. 27, 2025 amendment added only a card service charge — estate fee tiers unchanged; the live rule re-read 2026-09-08 shows the same (I)(c)/(j)/(k) tiers), RSA 552:6 (will allowed in common form by the judge), RSA 553:2 (court grants administration), RSA 553:13 (bond), RSA 553:16 (publication; $10K publication waiver), RSA 550:10 (publication mechanics; fiduciary advances the cost), RSA 553:32 (Waiver of Administration), RSA 553:33 (Summary Administration), RSA 554:1 (inventory; no appraiser required), RSA 556:1 (no suit within 6 months), RSA 556:3 (demand exhibited within 6 months — the creditor claim period), RSA 556:5 (suit within 1 year), RSA 556:29 (real property claims)Verified Sep 8, 2026View source
Notify immediate family members
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.
New Hampshire: State law sets the order of who controls disposition of remains. Order: Person designated in a written signed document by the decedent (RSA 290:17, I); then Person designated on a U.S. Department of Defense Record of Emergency Data (DD Form 93), if the decedent died while serving in the armed forces (RSA 290:17, I-a); then Surviving spouse (unless estranged per RSA 290:18); 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.
New Hampshire: Cremation has a 48-hour waiting period. Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the Division of Vital Records Administration, NH Department of State, on receipt of the completed death record (RSA 5-C:67, II). The death certificate must be filed within 36 hours. The death record is filed electronically with the Division of Vital Records Administration before final disposition or entombment (RSA 5-C:62, I). When the cause of death cannot be obtained in time, an emergency burial permit is issued and the record is completed within 6 calendar days (RSA 5-C:70). Typical state costs: direct cremation ~$1,500, direct burial ~$3,000, traditional funeral ~$7,100.
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.
New Hampshire: Order from New Hampshire Secretary of State - Division of Vital Records Administration. Fee: $15/copy ($10 additional). Available: online, phone, mail, in-person. Processing: 20 business days for mail requests; same-day in person.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
New Hampshire: Homestead exemption up to $400,000. Surviving spouse has lifetime right to occupy.RSA 480:1, 480:3-a (2025, 282:1, eff. Jan. 1, 2026)Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
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.
New Hampshire: 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, New Hampshire's estate recovery program (New Hampshire Department of Health and Human Services, Estate Recovery Unit) 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.
New Hampshire: Divorce does not automatically revoke beneficiary designations — a former spouse named on a policy or account may still be the legal beneficiary.
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.
New Hampshire: Homestead exemption up to $400,000. Surviving spouse has lifetime right to occupy. New Hampshire allows Transfer on Death (TOD) deeds. Check the county recorder's office to see if a TOD deed was recorded -- if so, the property transfers outside probate.RSA 480:1, 480:3-a (2025, 282:1, eff. Jan. 1, 2026)Verified 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.
New Hampshire: Statewide form: NHJB-2145-Pe (Petition for Estate Administration). File with the New Hampshire Circuit Court, Probate Division. E-filing is mandatory. Filing fees vary by estate value. Independent administration reduces court supervision. Typical duration: 6-30 months.N.H. RSA 553 (Administrators and Their Appointment; 553:2 right to administer, 553:3 preference, 553:13 bond); N.H. RSA 552 (Probate of Wills)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
New Hampshire: Certificate of Appointment are issued by the Circuit Court Probate Division clerk (Estates Electronic Filing Center), after the court grants the Petition for Estate Administration. The state's title for the role is Executor (with a will) or Administrator (without a will). Typically filed with the petition: Certified copy of the death record; no administrator may be appointed until it is filed with the probate court, unless the judge waives the requirement on petition (RSA 553:1-a). The original certified copy must be mailed to the Estates Electronic Filing Center.; Original will and all codicils, mailed to the Estates Electronic Filing Center (the named executor must file the will within 30 days after the death or within 30 days after learning of the nomination, whichever is later) (RSA 552:3); Fiduciary Bond (NHJB-2137-Pe, e-File only) when the court orders a bond without sureties, or an original corporate surety bond mailed to the Estates Electronic Filing Center when the estate value exceeds $25,000 (RSA 553:13); Appointment of Resident Agent (NHJB-2120-Pe, e-File only) — required only if the executor/administrator resides outside New Hampshire (RSA 553:25); Notice to beneficially interested persons (sent by the court after all required documents are received at the EEFC).N.H. RSA 553 (Administrators and Their Appointment; 553:2 right to administer, 553:3 preference, 553:13 bond); N.H. RSA 552 (Probate of Wills)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
New Hampshire: Bond required unless waived in will. Typical premium: 0.5% of estate value.RSA 553:13Verified 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.
New Hampshire: Attorney fees typically 2-3.2% of estate.NH Circuit Court Probate Division Rule 88 (reasonable compensation for work, responsibility, and risk; no statutory percentage)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
New Hampshire: New Hampshire requires publication for 2 consecutive weeks. Typical cost: $55. The court or clerk arranges the newspaper publication after appointment; the executor does not place the notice directly. Creditors have 6 months from the opening of probate to file claims.RSA §§ 553:16, 554:19, 556:1, 556:2, 556:3, 556:5, 556:29Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
New Hampshire: New Hampshire has adopted digital asset access laws (2019). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.RSA 554-AVerified 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.
New Hampshire: Search New Hampshire State Treasury, Abandoned 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.
New Hampshire: Property owned in other states may require ancillary probate in those states. State recognizes out-of-state personal representatives.RSA 547:3, RSA 554:28Verified 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.
New Hampshire: Divorce does not automatically revoke beneficiary designations — a former spouse named on a policy or account may still be the legal beneficiary.
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 representativeRSA 554:1, 554:26-aVerified Sep 15, 2026View source
New Hampshire: Inventory due within 90 days of appointment. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing. Under a Waiver of Administration (available when a sole beneficiary or sole heir serves as administrator, or all beneficiaries assent), no inventory is required — administration is completed by filing an affidavit of administration.RSA 554:1, 554:26-aVerified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
New Hampshire: If the estate cannot pay every claim, payment order: Costs and expenses of administration of the estate; then Reasonable and necessary funeral, burial, and cremation expenses; then Debts and taxes with preference under federal law; then remaining claims in statutory order.RSA §§ 553:16, 554:19, 556:1, 556:2, 556:3, 556:5, 556:29Verified 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: 6 months from the opening of probateRSA §§ 553:16, 554:19, 556:1, 556:2, 556:3, 556:5, 556:29Verified Oct 18, 2026View source
New Hampshire: Creditor claim period is 6 months from the opening of probate.RSA §§ 553:16, 554:19, 556:1, 556:2, 556:3, 556:5, 556:29Verified 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)
New Hampshire: No state income tax. Only federal Form 1040 required.N.H. RSA Ch. 77 (Taxation of Incomes) "[Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.]"; RSA Ch. 77-B (Commuters Income Tax) "[Repealed by 2017, 54:1, eff. Aug. 1, 2017.]"; RSA Ch. 86 (Taxation of Legacies and Successions) "Repealed 2002, 232:14, II, eff. Jan. 1, 2003."; RSA 87:9 (Chapter Void, When.)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.
New Hampshire: No state income tax. Only federal Form 1041 required if estate earns income.N.H. RSA Ch. 77 (Taxation of Incomes) "[Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.]"; RSA Ch. 77-B (Commuters Income Tax) "[Repealed by 2017, 54:1, eff. Aug. 1, 2017.]"; RSA Ch. 86 (Taxation of Legacies and Successions) "Repealed 2002, 232:14, II, eff. Jan. 1, 2003."; RSA 87:9 (Chapter Void, When.)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)
New Hampshire: 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.
New Hampshire: No state tax clearance required. New Hampshire imposes no estate tax, no inheritance tax, and no personal income tax on a 2026 decedent.N.H. RSA Ch. 77 (Taxation of Incomes) "[Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.]"; RSA Ch. 77-B (Commuters Income Tax) "[Repealed by 2017, 54:1, eff. Aug. 1, 2017.]"; RSA Ch. 86 (Taxation of Legacies and Successions) "Repealed 2002, 232:14, II, eff. Jan. 1, 2003."; RSA 87:9 (Chapter Void, When.)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.
New Hampshire: 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.NH Circuit Court Probate Division Rule 88 (reasonable compensation determined by court; 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
