Probate

Navigating Probate in Idaho: Compassionate Guidance During a Difficult Time

Losing a loved one is a profoundly difficult experience, and we understand that navigating the legal and administrative tasks that follow may feel insignificant and overwhelming. Probate matters are very significant, and we can help you so that they are not overwhelming. It’s a time for grieving and healing, and making important decisions on your own should not add to your burden. We extend our deepest sympathies and assure you that you’re not alone. Our experienced team will guide you through the probate process with clarity, empathy, and a proven track record so you can focus on what matters most: honoring your loved one’s memory and caring for your family.

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Understanding the Probate Process in Idaho: What Needs to Be Done

Probate is the process that ensures a deceased person’s property, or their “estate,” is distributed to the proper heirs or beneficiaries after their debts are settled. A will is validated, or, if a will does not exist, Idaho intestacy laws will govern the process. Probate is typically required if the decedent’s estate: (1) is valued over $100,000, or (2) includes real property (usually a house or land). If neither of those conditions exist, you probably have what is known as a “small estate.” Small estates may still require probate if there are disputes among heirs, unclear beneficiary designations, or other issues regarding who is entitled to the decedent’s estate.

For small estates in general, Idaho law allows you to collect the decedent’s assets using a small estate affidavit. A free form for a small estate affidavit is available at Idaho Legal Aid here: https://www.idaholegalaid.org/Affidavit-Collecting-Property.

For all other estates, the probate process generally involves these key steps:

1. Initial Assessment, Filing and Appointment of Personal Representative: Determine whether there’s a valid will (testate estate) or not (intestate estate), and identify who has priority for appointment as the personal representative (also known as an executor) of the estate. Gather essential documents, including the death certificate, original will, list of heirs/beneficiaries, and asset details. File an application or petition with the probate court in the county where the decedent lived or owned property to open probate and appoint the personal representative. The appointment process may be informal (no court hearing or notice to interested persons) or formal (before a judge with notice to interested persons), depending on the circumstances. The court issues Letters Testamentary (for a testate estate) or Letters of Administration (for an intestate estate), which allows a Personal Representative to manage and administer the estate.

2. Administration of the Estate: Gather and safeguard the assets and property of the estate. Notify heirs, beneficiaries, and creditors of their appointment. Unknown creditors may be notified through published notice in a local newspaper (running weekly for three weeks). Known creditors may be notified by direct mail. Creditors have 4 months from the first publication or 60 days from mailing to file claims against the estate. Obtain a tax ID (EIN) from the IRS and open an estate bank account. Create an inventory of estate assets and liabilities. Pay or deny creditor claims, and handle tax obligations of the decedent and estate. Final income tax return for the decedent is due April 15th the year after death. Federal estate tax returns are only required for estates over $13.9 million (2025 threshold).

3. Distribution and Closure: Sell or transfer assets as needed. Make interim or final distributions to heirs, often requiring signed receipts to document the process. Prepare a final accounting and close the estate via a sworn statement (informal) or court order (formal) after all matters are resolved.

Some assets bypass probate and transfer directly or are administered without probate. These assets may include joint accounts, life insurance or accounts with designated beneficiaries, or assets in a living trust.

Different Kinds of Probate in Idaho

Informal Administration of Estates

Informal probate is the process of asking the Court to appoint a Personal Representative for a decedent’s estate without a hearing. This process is usually used when there is no dispute among heirs about who should be appointed the Personal Representative and how the estate should be distributed.

If there is no Will, or if the existing Will does not provide for informal administration, it is still possible for the Personal Representative to ask the court for authority to act as an informal Personal Representative.

Ancillary Probate

Formal administration usually arises because there is disagreement about who should be appointed as Personal Representative, or how the estate should be administered. An interested party petitions the Court to make those decisions.

Formal probate requires notice to all potential interested parties before the Court appoints a Personal Representative. This gives parties an opportunity to file an objection or file a competing request for appointment. Interested parties include:
- heirs
- persons named in the Will (devisees)
- children
- spouses
- creditors
- beneficiaries
- any others having a property right or claim against the estate of the decedent.

Summary Administration of Estates

This probate option can be used when the surviving spouse is the sole beneficiary of the decedent’s estate and all assets of the estate are community property.

This method of probate is available whether the decedent died with or without a Will.

A surviving spouse, or any person claiming title to any assets through or under the surviving spouse, may file a petition for summary administration.

The surviving spouse must assume any debts of the decedent.

Summary administration incurs less expense and concludes probate more quickly.

Small Estate Affidavit

If probate is not required by law, it may be possible to collect personal property (such as money in a bank account) using a small estate affidavit. In Idaho, a small estate affidavit is not filed with the Court. Instead, the decedent’s successor completes a notarized affidavit and gives it to any third parties to gain access to the personal property of the decedent.

This method of probate can be used if:
- There is no real property in the estate
- The fair market value of the entire estate, less liens and encumbrances, is under $100,000
- At least 30 days have passed since the death of the decedent
- No application or probate petition is pending or has been granted in any jurisdiction

Probating an Estate in Idaho

Documents Needed for Probate

Original Will (Last Will and Testament) of the deceased, if applicable
Death certificate
Divorce decree (if applicable)
Retirement plan documents
All official papers regarding the deceased’s assets, investments, real estate holdings, bank accounts, and personal property

Determine if There is a Valid Will

If the decedent left a Will, the decedent likely nominated someone to act as Personal Representative and listed the decedent’s wishes for how the estate should be distributed.
When a person dies without a valid Will, Idaho “intestate” laws impose a distribution plan overseen by the Court. Your wishes are irrelevant. Idaho Law Group can help you avoid this problem.

Where to File Probate

A probate case may be filed in the district court of the county where the decedent lived at the time of death, or in the district court of the county where the decedent owned property.
If the decedent owns property in other states, another probate must be filed in that state.

Appointment of a Personal Representative

Usually the surviving spouse, a child, or another close heir will apply to probate the decedent’s estate. If that person waits too long, another interested person may file. Idaho law provides the priority for appointment as the Personal Representative in the following order:
1. The person nominated in the decedent’s Will
2. The surviving spouse of the decedent named as a beneficiary
3. Others as named beneficiaries
4. The surviving spouse not named as a beneficiary
5. Other heirs of the decedent
6. If none of the above are appointed, the Court may actually appoint a decedent’s creditors as Personal Representative!
A Court may require the Personal Representative to post a bond insuring the estate against losses from a Personal Representative’s careless or dishonest action.

The Personal Representative’s Responsibilities

Collect and safeguard all monies owed to the estate
Inventory all assets
Determine fair market value all assets inventoried
Pay taxes and mortgages on any real property owned by the decedent
Pay funeral, medical and all other expenses of the decedent and the decedent’s estate.
File estate tax returns and file estate income tax returns
Petition the Court when terms of the Will are unclear or ambiguous
Settle the remainder of the estate in accordance with the Will or the law as directed by the Court
Submit a final accounting to the Court

Letters Testamentary Or Letters of Administration

If a probate application or petition is approved by the court, the judge signs a document called Letters Testamentary if there is a Will. Letters of Administration are used if there is no Will.
Letters Testamentary are documents which grant authority to the Executor / Personal Representative to carry out the the terms of the deceased person’s Will.
Letters of Administration grant this same authority to an Administrator to carry out Idaho’s statutory imposed distribution of the estate when there is no Will.

Notice to Creditors

Once the personal representative has been appointed, they can then publish notice to creditors. It is not required to publish notice to creditors; however, a personal representative should do so, especially if any of the decedent’s debts may be unknown.

Other Probate issues we can assist you with

Medicaid Estate Recovery

If the decedent received Medicaid benefits at age 55 or older, a lien may be placed on the decedent’s estate up to the value of the Medicaid benefits paid. If you have no estate, the claim may be made against the estate of your spouse. No estate recovery will be made until after the death of a surviving spouse. If you have no surviving spouse living at home and you need continued nursing home care, the state may place a lien on your property to preserve it for estate recovery. The property lien may be placed regardless of your age. A property lien will be removed if your need for nursing home care stops. There are also circumstances in which a Medicaid Estate Recovery claim or lien will not be made. We can help you determine whether those circumstances apply.

Ancillary Probate

If the decedent is a resident of another state but owned property in Idaho, some kind of ancillary probate proceeding will be required to transfer decedent’s property located in the State of Idaho. We have experience in these proceedings, which can be simple or complex based on the circumstances and requirements of the title company.

Transfer of Firearms

If the decedent owned firearms, the transfer of those firearms within the state of Idaho is largely unregulated, but is subject to the Gun Control Act, codified at 18 U.S.C. § 922(g). There is a prohibition of the transfer of a firearm to someone who is known to be ineligible to possess a firearm. See here: https://www.atf.gov/firearms/identify-prohibited-persons. You are also not allowed to transfer any prohibited firearm (a firearm that is federally-regulated, such as a fully automatic firearm, a short-barrelled shotgun, or any item requiring National Firearms Act approval. See here: https://www.atf.gov/firearms/qa/which-firearms-are-regulated-under-nfa. We recommend that in any transfer, the personal representative itemize the brand, model, caliber, and serial number, of each firearm being transferred for record keeping purposes (for instance, the firearm may be used in the commission of a crime; in that case the personal representative will want a clear record showing the firearm was transferred). If the transfer of firearms is to occur with a person outside the state of Idaho, you are required to use an FFL (Federal Firearms License). An FFL is a license given by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) that allows individuals to do business involving the manufacturing, importation, and interstate or intrastate sales of firearms and ammunition. Idaho Law Group has experience in dealing with the transfer of firearms from decedent’s estate.

"Tardy” Probate Proceedings

If more than three years has passed since the decedent’s death, a “normal” probate proceeding is not usually available. However, there are still ways to transfer the decedent’s property even if this is the case. We have experience in dealing with this and other issues involving estates that were not probated within three years after the decedent’s death.

Power of Attorney Terminates

Probate is usually necessary if the deceased person (the “decedent”) owned real estate or other assets, in their own name, at the time of death.