What Happens If You Die Without a Will in Idaho?
Idaho is a community property state, so the surviving spouse already owns half of what the couple acquired during the marriage. Without a will in Idaho, descendants divide what passes to them per capita with representationIdaho Code § 15-2-106Verified Sep 10, 2026View source, and an heir must survive the decedent by 120 hoursIdaho Code § 15-2-104Verified Sep 10, 2026View source to inherit.
Idaho intestacy law decides. As a community property stateIdaho Code § 15-2-102Verified Sep 10, 2026View source, Idaho distinguishes community property (acquired during the marriage) from separate property (owned before it, or received as a gift or inheritance), and the surviving spouse's share differs for each. The estate passes to the closest surviving relatives, in most cases the spouse and children first, then in order: Parents; Issue of parents; Grandparents and their issue; No escheat tierIdaho Code § 15-2-102Verified Sep 10, 2026View source.
The surviving spouse's share in Idaho depends on the family. With no children: Community property: 100% to spouse. Separate property: 100% if no parent survives; 1/2 if parent survivesIdaho Code § 15-2-102Verified Sep 10, 2026View source. With shared children: Community property: 100% to spouse. Separate property: 1/2 to spouse, 1/2 to childrenIdaho Code § 15-2-102Verified Sep 10, 2026View source. When a child from a prior relationship survives: Community property: 100% to spouse. Separate property: 1/2 to spouse, 1/2 to childrenIdaho Code § 15-2-102Verified Sep 10, 2026View source.
Idaho divides per capita with representationIdaho Code § 15-2-106Verified Sep 10, 2026View source: shares are set at the nearest generation with a surviving heir, heirs of equal degree take equal shares, and a deceased heir's share passes to that heir's own descendants. By representation: the estate is divided at the nearest degree of kinship in which an heir survives; issue of equal degree take equally.
Idaho requires an heir to survive the decedent by 120 hoursIdaho Code § 15-2-104Verified Sep 10, 2026View source to inherit; an heir who dies within that period is treated as having died first, and the share passes to the next eligible heir. When one spouse dies without a will in Idaho, how each asset is classified, community or separate, decides what passes and to whom; with shared children the surviving spouse takes Community property: 100% to spouse. Separate property: 1/2 to spouse, 1/2 to childrenIdaho Code § 15-2-102Verified Sep 10, 2026View source.
Under Idaho intestacy law, a stepchild or an unmarried partner does not inherit unless adopted or recognized by statute. A will or trust is how a stepchild or an unmarried partner is provided for. The Idaho will signing requirements set out what a valid will takes.
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Learn moreForms for Planning and Settling an Estate in Idaho
Free Idaho forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
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.
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.
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.
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.
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.
Estate Closing
In Idaho, the personal representative is discharged automatically once the statutory period runsIdaho Code §§ 15-3-1003(b), 15-3-1005Verified Sep 15, 2026View source, and a final accounting is required.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Idaho, a will is signed before 2Idaho Code § 15-2-502Verified Oct 18, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyIdaho Code § 15-2-502Verified Oct 18, 2026View source.
Tools for Planning and Settling an Estate in Idaho
Free calculators and checklists for planning or settling an estate in Idaho: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Idaho costs an estimated $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. Attorney fees run 1.8%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 to 2.8%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 of the estate under a reasonable-compensation standard.
What Are the Burial and Cremation Laws in My State?
Idaho allows you to name your own agent in advanceIC 54-1139Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
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.
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.
How Does Step-Up in Basis Work?
Inherited assets in Idaho take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular rates.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Idaho costs an estimated $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 and takes 4 months to 6 months for a simple estate, with attorney fees of typically 1.8%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 to 2.8%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 of the estate. Estates under $100,000Idaho Code § 15-3-1201Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Idaho pays executors reasonable compensationIdaho Code § 15-3-719 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source, typically 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.
Idaho Estate Planning Resources
In-depth guides covering Idaho probate laws, trust requirements, and estate planning strategies.
