Idaho Probate Information
Quick facts
| Topic | Statewide Idaho rule |
|---|---|
| Court structure | Idaho has no separate court for decedents' estates: probate is a case class assigned to the magistrate division of the district court, which sits in every one of Idaho's 44 counties, and a magistrate judge hears it (Idaho Const. art. V, § 20; Idaho Code § 1-2201, § 1-2208). The papers are filed with the clerk of the district court at the county courthouse in the county where the decedent was domiciled. |
| Jurisdiction | The district court has original jurisdiction in all cases, both at law and in equity, under Idaho Const. art. V, § 20, and Idaho Code § 15-1-201(8) says the court for decedent matters is known in Idaho as the district court. |
| Where to file | File in the county where the decedent was domiciled at death. If the decedent was not domiciled in Idaho, file in any Idaho county where the decedent's property was located at death (Idaho Code § 15-3-201). |
| Filing officer | The clerk of the district court takes the filing, collects the fee and keeps the file. The clerk of the district court is a county office and is also the county's auditor and recorder (Idaho Code § 31-2001). |
| Informal decision-maker | The registrar, who in Idaho is a magistrate judge or a district judge rather than a clerk, makes the informal findings and issues the written statement of informal probate or the order of appointment (Idaho Code § 15-1-307; Idaho Code § 15-1-201(42)). |
| Main probate tracks | Idaho uses informal probate, formal probate and supervised administration. Informal proceedings are conducted without notice to interested persons by an officer of the court acting as registrar; formal proceedings are before a judge with notice; supervised administration is a separate track in Title 15, chapter 3, part 5 (Idaho Code § 15-1-201(20), (24); Idaho Code §§ 15-3-501 through 15-3-505). |
| Authority document | Administration begins with the issuance of letters. Idaho's statute uses letters testamentary with a will and letters of administration without one (Idaho Code § 15-1-201(28); Idaho Code § 15-3-103). |
| Opening fee | $166.00 to open a probate in the magistrate division, whether by petition for formal probate or application for informal probate, under the Idaho Supreme Court Appendix A schedule effective July 12, 2024. The total includes a $120 magistrate-division filing fee, a $26 judges' retirement fund fee, a $10 Idaho Code fund fee and a $10 civil administrative surcharge (Idaho Code § 31-3201A; Idaho Code § 1-2003; Idaho Code § 73-213; Idaho Code § 31-3201). |
| Summary administration fee | $130.00 for summary administration of small estates under the Appendix A schedule effective July 12, 2024. Idaho Code § 1-2003 and Idaho Code § 73-213 both exempt Title 15, chapter 3, part 12 summary administration from their fees, which is why the total is lower than $166.00 (Idaho Code § 31-3201A). |
| Property affidavit | Thirty days after death, a claiming successor may present an affidavit to whoever holds personal property if the fair market value of the estate subject to probate, wherever located and less liens and encumbrances, does not exceed $100,000. The $100,000 amount was raised by S1319, 2006 Session Law Chapter 160, effective July 1, 2006 (Idaho Code § 15-3-1201). |
| Real property | The affidavit under Idaho Code § 15-3-1201 reaches personal property only. Idaho's Title 15, chapter 6 covers accounts, securities and community property right of survivorship, and it contains no deed mechanism for real property. A surviving-spouse summary administration under Idaho Code § 15-3-1205 can reach real property, but the spouse assumes liability for any and all indebtedness that might be a claim against the estate. |
| Creditor claims | A personal representative may publish notice once a week for three successive weeks in a newspaper of general circulation in the county. Publication starts a four-month claim bar from the date of first publication; written notice by mail or delivery gives the creditor four months after the published notice or 60 days after mailing or delivery, whichever is later (Idaho Code § 15-3-801). |
| Inventory | The personal representative prepares the inventory within three months after appointment, sends a copy to interested persons who request it, and may file the original with the court (Idaho Code § 15-3-706). |
| E-filing | Attorneys must file electronically under the Idaho Rules for Electronic Filing and Service. A self-represented individual may use iCourt File and Serve or may file on paper, but choosing electronic filing is a one-way election for the life of the case unless the court allows withdrawal. An original will, with any pleading it is attached to, must also be filed on paper no more than seven business days after the electronic filing (I.R.E.F.S. Rule 4; I.R.E.F.S. Rule 5(a)). |
| Case search | Idaho publishes the iCourt Portal at mycourts.idaho.gov for online records and payments. What a user can see in a probate matter is governed by Idaho Court Administrative Rule 32, so confirm visibility with the clerk of the district court. |
| Remote appearance | Idaho courts may hold hearings by telephone or video teleconference on motions, evidentiary hearings where no oral testimony will be taken, and other pretrial matters, and the decision is the court's (Idaho R. Civ. P. 7.2). In a surviving-spouse summary administration, the petitioner may move to appear telephonically or file affidavits instead of appearing (Idaho Code § 15-3-1205). |
| Forms | The Court Assistance Office statewide form library at courtselfhelp.idaho.gov has no probate category, and Idaho publishes no statewide form set for opening or administering a probate. A small CAO Pb probate form series exists outside that library; CAO Pb 01 is the affidavit form for collecting personal property under Idaho Code § 15-3-1201. |
| Taxes | Idaho has no inheritance tax, Idaho has no estate tax for current deaths, and Idaho has no gift tax. The Idaho State Tax Commission states at tax.idaho.gov that Idaho has no gift tax or inheritance tax and that its estate tax for deaths expired in 2004. |
Before you begin — know the assets and liabilities
Start every Idaho estate settlement by listing what the decedent owned, what was owed, how each asset was titled and whether a beneficiary or survivorship designation moves it outside probate. That first inventory of facts decides whether the $100,000 affidavit under Idaho Code § 15-3-1201 can be used, whether a surviving spouse might use Idaho Code § 15-3-1205, or whether an estate must be opened in the magistrate division.
Sunset's 2,300-institution asset discovery helps families find accounts, policies and titled assets before choosing an Idaho path. That matters because Idaho's affidavit threshold is measured against the estate subject to probate, net of liens and encumbrances, while the inventory is due within three months after appointment and must show fair market value and encumbrances for each item (Idaho Code § 15-3-1201; Idaho Code § 15-3-706).
Which court handles probate
Idaho probate is statewide in law and county-based in filing. Idaho has no separate court for decedents' estates: probate is a case class assigned to the magistrate division of the district court, which sits in every one of Idaho's 44 counties, and a magistrate judge hears it (Idaho Const. art. V, § 20; Idaho Code § 1-2201, § 1-2208). The papers are filed with the clerk of the district court at the county courthouse in the county where the decedent was domiciled.
Venue for the first informal or formal testacy or appointment proceeding is the county where the decedent was domiciled at death. If the decedent was not domiciled in Idaho, venue is any Idaho county where property of the decedent was located at death. Later proceedings stay where the first proceeding was opened unless the file is transferred, and if the first proceeding was informal an interested person may ask the court to transfer the proceeding and the file when venue belongs elsewhere (Idaho Code § 15-3-201). If more than one Idaho proceeding is started for the same estate, the first one proceeds while the others wait for the venue question (Idaho Code § 15-1-303).
Idaho's seven judicial districts organize district judges, local rules and district administration (Idaho Code § 1-801). They do not move the filing counter out of the decedent's county. District judges' resident chambers may be in another county in the same district, but where a particular county's magistrate judge sits is a local question for the clerk of the district court.
| Judicial district | Counties | District judges and resident chambers |
|---|---|---|
| First Judicial District | Boundary, Bonner, Kootenai, Shoshone, Benewah | Eight district judges. Resident chambers are two in Bonner County, five in Kootenai County and one in Shoshone County (Idaho Code § 1-802). |
| Second Judicial District | Latah, Clearwater, Nez Perce, Lewis, Idaho | Four district judges. Resident chambers are one in Latah County, two in Nez Perce County and one in Idaho County (Idaho Code § 1-803). |
| Third Judicial District | Adams, Washington, Payette, Gem, Canyon, Owyhee | Eight district judges. Resident chambers are one in Washington or Payette County and seven in Canyon County (Idaho Code § 1-804). |
| Fourth Judicial District | Valley, Boise, Ada, Elmore | Thirteen district judges. Resident chambers are twelve in Ada County and one in Elmore County (Idaho Code § 1-805). |
| Fifth Judicial District | Blaine, Camas, Gooding, Lincoln, Jerome, Minidoka, Cassia, Twin Falls | Seven district judges. Resident chambers are one in Blaine County, one in Minidoka County, three in Twin Falls County, one in Cassia County and one in Gooding or Jerome County (Idaho Code § 1-806). |
| Sixth Judicial District | Power, Bannock, Caribou, Bear Lake, Franklin, Oneida | Four district judges. Resident chambers are one in Caribou County and three in Bannock County (Idaho Code § 1-807). |
| Seventh Judicial District | Lemhi, Custer, Butte, Clark, Fremont, Jefferson, Madison, Teton, Bonneville, Bingham | Seven district judges. Resident chambers are one in Madison County, one in Bingham County, four in Bonneville County and one in Jefferson County (Idaho Code § 1-808). |
The probate process
- List the assets, debts, titles, beneficiaries and encumbrances before filing. Idaho's no-court affidavit uses the fair market value of the estate subject to probate, while the inventory later requires date-of-death fair market value and encumbrances for each item (Idaho Code § 15-3-1201; Idaho Code § 15-3-706).
- Choose the path. If 30 days have passed, nothing has been opened anywhere and the probate estate is $100,000 or less, a claiming successor may present an affidavit to the holder of personal property rather than filing a case (Idaho Code § 15-3-1201). If a surviving spouse is the sole devisee, beneficiary or heir, the spouse may use Idaho Code § 15-3-1205, which can reach real property but makes the spouse liable for any and all indebtedness that might be a claim against the estate. Otherwise, open an estate in the magistrate division.
- Gather the death certificate, asset information and any original will. The registrar issues a written statement of informal probate only after making the findings required by Idaho Code § 15-3-303 (Idaho Code § 15-3-302). Idaho's informal-probate findings list is written for a community estate with a surviving spouse, and it includes an original, duly executed and apparently unrevoked will being in the registrar's possession (Idaho Code § 15-3-303(a)). If the matter is e-filed, an original will and any pleading it is attached to must also be filed on paper no more than seven business days after the electronic filing (I.R.E.F.S. Rule 5(a)).
- Use an application for informal probate or informal appointment, and a petition for formal probate or formal appointment. Informal proceedings are conducted without notice to interested persons by an officer acting as registrar; formal proceedings are before a judge with notice to interested persons (Idaho Code § 15-1-201(20), (24); Idaho Code § 15-3-301; Idaho Code § 15-3-402).
- File with the clerk of the district court in the county where the decedent was domiciled, or if the decedent was not domiciled in Idaho, in any Idaho county where the decedent's property was located (Idaho Code § 15-3-201). Attorneys must use the Idaho Rules for Electronic Filing and Service system. A self-represented individual may use iCourt File and Serve or may file on paper, but a self-represented filer who chooses electronic filing must keep using it for the life of the case unless the court allows withdrawal (I.R.E.F.S. Rule 4).
- Pay the filing fee or ask about proceeding without prepayment. Opening an informal or formal probate in the magistrate division costs $166.00 under Appendix A effective July 12, 2024: $120 under Idaho Code § 31-3201A, $26 under Idaho Code § 1-2003, $10 under Idaho Code § 73-213 and a $10 civil administrative surcharge under Idaho Code § 31-3201. Idaho Code § 31-3220 lets the court authorize filing without prepayment when the statutory affidavit is filed and the court finds after informal inquiry that the person is indigent.
- Wait for the statutory minimum period. A written statement of informal probate may issue after five days have elapsed since death, and an informal appointment may issue after 120 hours. If the decedent was a nonresident, the registrar must delay the informal appointment until 30 days after death unless the statute's exception applies (Idaho Code § 15-3-302; Idaho Code § 15-3-307).
- Receive the authority document. The registrar, who in Idaho is a magistrate judge or a district judge, issues the written statement of informal probate or the appointment order, and administration begins with the issuance of letters. Idaho uses letters testamentary when there is a will and letters of administration when there is not (Idaho Code § 15-1-307; Idaho Code § 15-1-201(28); Idaho Code § 15-3-103).
- Handle creditor notice. Idaho lets the personal representative publish notice to creditors once a week for three successive weeks, and publication starts the four-month bar from the first publication. Written notice to a creditor gives that creditor four months after the published notice or 60 days after mailing or delivery, whichever is later. If medical assistance was paid on behalf of the decedent when the decedent was 55 or older, the personal representative must give the written notice required by the statute Idaho Code § 15-3-801(d) names (Idaho Code § 15-3-801).
- Prepare the inventory within three months after appointment. List property the decedent owned at death with reasonable detail, date-of-death fair market value and any encumbrance. Send a copy to interested persons who request it; file the original with the court if you choose to (Idaho Code § 15-3-706).
- Pay allowed claims and expenses, deal with any federal tax and any income tax return for the estate, then distribute. Idaho has no inheritance tax and no estate tax for current deaths, but tax.idaho.gov makes clear only the Idaho gift, inheritance and estate tax point.
- Close the estate. A qualifying small estate under Title 15, chapter 3, part 12 may use summary administration and a closing statement after distribution if the inventory and appraisal show the estate fits the allowances-and-expenses measure in Idaho Code § 15-3-1203. The closing statement route is governed by Idaho Code § 15-3-1204.
Types of probate
| Route | When it fits | How it starts | What comes out | Key law |
|---|---|---|---|---|
| Informal probate and informal appointment | The usual uncontested path when an application can be handled by the registrar. Informal proceedings are conducted without notice to interested persons by an officer acting as registrar. | An application filed in the county where the decedent was domiciled, or for a nonresident decedent, where Idaho property was located. | A written statement of informal probate after at least five days, and an informal appointment after at least 120 hours, or 30 days for a nonresident decedent unless the statute's exception applies. The registrar is a magistrate judge or a district judge. | Idaho Code § 15-1-201(24); Idaho Code § 15-1-307; Idaho Code § 15-3-302; Idaho Code § 15-3-307 |
| Formal probate, formal testacy and formal appointment | A proceeding before a judge with notice to interested persons. Formal probate is not limited to contests: Idaho has an express uncontested formal testacy route. | A petition to the court with notice to interested persons. | A court order and, when appointment is granted, letters for the personal representative. | Idaho Code § 15-1-201(20); Idaho Code § 15-3-401; Idaho Code § 15-3-402; Idaho Code § 15-3-405; Idaho Code § 15-3-414 |
| Supervised administration | A separate court-supervised track, not a synonym for formal probate. | A petition under the supervised administration part (Idaho Code § 15-3-502). | Administration under Title 15, chapter 3, part 5. Ask the court or an Idaho attorney about the mechanics. | Idaho Code §§ 15-3-501 through 15-3-505 |
| Affidavit for collecting personal property | Thirty days have passed, no appointment or summary administration is pending or granted anywhere, and the fair market value of the estate subject to probate, wherever located and less liens and encumbrances, is $100,000 or less. The $100,000 amount was raised by S1319, 2006 Session Law Chapter 160, effective July 1, 2006 (Idaho Code § 15-3-1201). | The claiming successor presents the affidavit to whoever holds the personal property. It is not filed with the court. | Payment or delivery of personal property. A transfer agent of a security must change registered ownership on presentation of the affidavit, and the holder who pays is discharged as if dealing with a personal representative. | Idaho Code § 15-3-1201; Idaho Code § 15-3-1202 |
| Summary administration with closing statement | An already-opened estate where the inventory and appraisal show the entire estate, less liens and encumbrances, does not exceed homestead allowance, exempt property, administration costs, reasonable funeral expenses and last-illness medical and hospital expenses. This measure has no dollar ceiling. | The personal representative may disburse and distribute, then file a verified closing statement. | A closing statement under Idaho Code § 15-3-1204. If no proceeding involving the personal representative is pending one year after filing, the appointment terminates. | Idaho Code § 15-3-1203; Idaho Code § 15-3-1204 |
| Summary administration where a surviving spouse is the sole beneficiary | The decedent died testate or intestate leaving a surviving spouse as the sole devisee, beneficiary or heir. There is no dollar ceiling, and the decree can reach real property. | A verified petition, with the original will if the decedent died testate, and notice of hearing under the statute. The petitioner may move to appear telephonically or file affidavits instead of appearing. | A decree with the same effect as a formal decree approving or determining distribution. The spouse assumes and is liable for any and all indebtedness that might be a claim against the estate, and there is no administration of the estate. | Idaho Code § 15-3-1205 |
| Nonprobate transfers | Property that passes by survivorship or beneficiary designation stays outside the probate estate. That can affect whether the Idaho Code § 15-3-1201 affidavit fits. | Outside the estate case. | Transfer under the governing account, securities or survivorship arrangement. Idaho's Title 15, chapter 6 covers accounts, securities and community property right of survivorship, and it contains no deed mechanism for real property. | Idaho Code Title 15, chapter 6; Idaho Code § 15-3-1201 |
Executor duties
Executor duties in Idaho
| Duty | What it means in Idaho | Key law |
|---|---|---|
| Get appointed and get letters | To acquire the powers and duties of a personal representative, you must be appointed by the court or registrar, qualify and be issued letters. Administration begins with the issuance of letters. Idaho uses letters testamentary with a will and letters of administration without one. | Idaho Code § 15-3-103; Idaho Code § 15-1-201(28) |
| File in the right county | Use the county where the decedent was domiciled at death, or, for a nonresident decedent, an Idaho county where property was located. An informal application is denied if it shows a personal representative has already been appointed in another Idaho county. | Idaho Code § 15-3-201; Idaho Code § 15-3-303(b) |
| Swear to the application | Idaho's informal-probate findings list is written for a community estate with a surviving spouse. In that setting, it includes the applicant's oath or affirmation that the statements in the application are true to the best of the applicant's knowledge and belief. | Idaho Code § 15-3-303(a) |
| Handle the original will | The registrar issues a written statement of informal probate after making the findings required by Idaho Code § 15-3-303 (Idaho Code § 15-3-302). Idaho's findings list for a community estate with a surviving spouse includes an original, duly executed and apparently unrevoked will being in the registrar's possession. If the case is e-filed, the original will and any pleading it is attached to must also be filed on paper within seven business days. The Idaho Court Administrative Rules records-retention schedule says original wills are never destroyed. | Idaho Code § 15-3-302; Idaho Code § 15-3-303(a); I.R.E.F.S. Rule 5(a) |
| Consider creditor publication | The personal representative may publish notice once a week for three successive weeks. Publication starts the four-month claim bar from the first publication, and Idaho Code § 15-3-801(c) says the personal representative is not liable for giving or failing to give notice. Written notice by mail or delivery gives the creditor four months after the published notice or 60 days after mailing or delivery, whichever is later. | Idaho Code § 15-3-801 |
| Give the Medicaid notice when required | If medical assistance was paid on behalf of the decedent when the decedent was 55 or older, the personal representative must give the written notice required by the statute Idaho Code § 15-3-801(d) names. | Idaho Code § 15-3-801(d) |
| Prepare the inventory | Within three months after appointment, prepare an inventory with reasonable detail, fair market value as of the date of death and any encumbrance for each item. Send a copy to interested persons who request it, and file the original with the court if you choose to. | Idaho Code § 15-3-706 |
| Use summary closing only when it fits | If the inventory and appraisal show the entire estate fits the allowances-and-expenses measure, the personal representative may distribute without giving notice to creditors and file a closing statement. If no proceeding involving the personal representative is pending one year after the closing statement is filed, the appointment terminates. | Idaho Code § 15-3-1203; Idaho Code § 15-3-1204 |
| Check tax obligations | Idaho has no inheritance tax and no estate tax for current deaths. The Idaho State Tax Commission states at tax.idaho.gov that Idaho has no gift tax or inheritance tax and that its estate tax for deaths expired in 2004. Federal tax and income tax for the estate are separate questions. | tax.idaho.gov |
Forms and documents
Probate forms in Idaho
Idaho's Court Assistance Office statewide form library at courtselfhelp.idaho.gov includes forms for divorce, custody, child support, guardianship, conservatorship, housing, name change, protection orders, small claims and other civil matters. Its browsable statewide categories do not include a probate or estate category, and Idaho publishes no statewide form set for opening or administering a probate. A personal representative or an attorney drafts the application for informal probate or the petition for formal probate from Idaho Code Title 15, chapter 3 (Idaho Code § 15-3-301; Idaho Code § 15-3-402).
A small Court Assistance Office probate form series numbered CAO Pb does exist even though it is not surfaced in that statewide library. CAO Pb 01 is the Court Assistance Office affidavit form for collecting personal property of a decedent under Idaho Code § 15-3-1201, and some counties, Ada County for example, publish it on their own court or clerk pages. Ask the clerk of the district court or the Court Assistance Office in the filing county about CAO Pb forms before relying on a locally posted copy.
The Court Assistance Office also publishes Wills and Probate pamphlets at courtselfhelp.idaho.gov/Publications, including Most Frequently Asked Questions About Probate in Idaho. Those materials are pamphlets, not a filing packet; the probate FAQ pamphlet is a scanned document.
Fees
The statewide filing fee to open an Idaho probate in the magistrate division is $166.00 under the Idaho Supreme Court Appendix A schedule effective July 12, 2024. That total applies to a petition for formal probate and to an application for informal probate. It is the sum of a $120 magistrate-division filing fee, a $26 judges' retirement fund fee, a $10 Idaho Code fund fee and a $10 civil administrative surcharge (Idaho Code § 31-3201A; Idaho Code § 1-2003; Idaho Code § 73-213; Idaho Code § 31-3201). The fee is set by statute and is the same in every county.
| Filing or service | Amount | Authority |
|---|---|---|
| Petition for formal probate or application for informal probate | $166.00 under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A; Idaho Code § 1-2003; Idaho Code § 73-213; Idaho Code § 31-3201 |
| Summary administration of small estates under Title 15, chapter 3, part 12 | $130.00 under Appendix A effective July 12, 2024 | Appendix A effective July 12, 2024; Idaho Code § 31-3201A |
| Initial appearance by a person other than the petitioner | $136.00 under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A; Appendix A |
| Petition for distribution of estate | $25.00 under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A |
| Demand for notice | $9.00 under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A |
| Demand for bond after appointment of a personal representative | $9.00 under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A |
| Intermediate or final accounting of personal representative | $9.00 under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A |
| Petition for approval of compromise | $14.00 under Appendix A effective July 12, 2024 | Appendix A effective July 12, 2024 |
| Filing a copy of appointment of foreign personal representative | $27.00 under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A; Appendix A |
| Motion for change of venue | $29.00 under Appendix A effective July 12, 2024 | Appendix A effective July 12, 2024; Idaho Code § 15-3-201 |
| Appeal from the magistrate division to the district court | $81.00 under Appendix A effective July 12, 2024 | Appendix A effective July 12, 2024; Idaho Code § 31-3201A |
| Demand for bond before a personal representative is appointed | No fee under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A |
| Registration of trusts and renunciations | No fee under Appendix A effective July 12, 2024 | Idaho Code § 31-3201A |
Summary administration under Title 15, chapter 3, part 12 costs less because Idaho Code § 1-2003(1) and Idaho Code § 73-213 both exempt that category from their fees. The affidavit for collecting personal property under Idaho Code § 15-3-1201 has no filing fee because it is presented to the holder of the property rather than filed with the court. A filer using electronic filing may also see a separate $5.00 electronic-filing fee charged by the system's vendor as of December 15, 2023.
Idaho Code § 31-3220 lets the court authorize the commencement of an action without prepayment of fees, costs or security when a person files the affidavit described in the statute and the court finds after informal inquiry that the person is indigent. Ask the clerk of the district court how to request that relief.
State-specific considerations
California uses statewide Judicial Council forms (the DE-series). The same forms apply in all 58 counties, although counties may add local cover sheets. Los Angeles requires LASC PRO 010.
Idaho's first unusual feature is the registrar. In an informal proceeding, the registrar is not the filing clerk. The registrar is a magistrate judge or a district judge, and that judicial officer makes the findings required by the statute and issues the written statement of informal probate or the appointment order (Idaho Code § 15-1-307; Idaho Code § 15-1-201(42); Idaho Code § 15-3-302; Idaho Code § 15-3-307).
The second feature is the filing officer. The clerk of the district court takes the filing and collects the fee, and that same county office is also the county's auditor and recorder (Idaho Code § 31-2001). That matters when an estate settlement includes real property, because the probate filing office and the office with recording functions are the same county office even though the estate case still belongs in the magistrate division of the district court.
Idaho also has a constitutional jurisdiction grant. The district court has original jurisdiction in all cases, both at law and in equity (Idaho Const. art. V, § 20), and probate is one of several case categories assigned to magistrates under Idaho Code § 1-2208. The magistrate division also handles other kinds of matters, so the estate is not in a separate probate-only division.
The waiting periods use two labels for the same basic span: a written statement of informal probate may issue after five days, while an informal appointment may issue after 120 hours (Idaho Code § 15-3-302; Idaho Code § 15-3-307). For a nonresident decedent, informal appointment is delayed until 30 days after death unless the statute's exception applies (Idaho Code § 15-3-307).
Idaho's small estate rules sit in Title 15, chapter 3, part 12, and they use two different measures: the Idaho Code § 15-3-1201 ceiling applies only to the estate subject to probate, while Idaho Code § 15-3-1203 uses a different allowances-and-expenses measure and no dollar ceiling. The affidavit route reaches personal property only, while the surviving-spouse route under Idaho Code § 15-3-1205 can reach land, carries a statutory right to appear telephonically or file affidavits instead of appearing, and makes the spouse liable for any and all indebtedness that might be a claim against the estate.
Creditor notice is another Idaho-specific planning point. Publication is a choice: the personal representative may publish once a week for three successive weeks, and publication starts the four-month bar from the first publication (Idaho Code § 15-3-801). Written notice by mail or delivery gives that creditor four months after the published notice or 60 days after mailing or delivery, whichever is later. The inventory runs from appointment, not death, and is due within three months; sending a copy to an interested person who asks is required, while filing the original with the court is optional (Idaho Code § 15-3-706).
Idaho is a community property state, and Idaho's informal-intestacy findings list is written for a community estate with a surviving spouse (Idaho Code § 15-3-303(a)). Idaho law sets what a surviving spouse's community share is; how community property passes at death is a question for an Idaho attorney.
Finally, Idaho's e-filing rule has an original-will wrinkle. Attorneys must file electronically, and self-represented individuals may choose iCourt File and Serve under the Idaho Rules for Electronic Filing and Service, but any original will and the pleading it is attached to must also be filed on paper within seven business days after the electronic filing (I.R.E.F.S. Rule 4; I.R.E.F.S. Rule 5(a)). The Idaho Court Administrative Rules records-retention schedule states that original wills are never destroyed.
Small-estate alternatives
| Path | How it works | Key law |
|---|---|---|
| Affidavit for collecting personal property | Thirty days after death, a claiming successor may present an affidavit to the person or institution holding personal property if the fair market value of the estate subject to probate, wherever located and less liens and encumbrances, does not exceed $100,000. The $100,000 amount was raised by S1319, 2006 Session Law Chapter 160, effective July 1, 2006, and the amount has not changed since 2006. The affidavit must state that 30 days have elapsed, that no application or petition for appointment or summary administration is pending or granted in any jurisdiction, and that the claiming successor is entitled to the property. It is presented to the holder and carries no filing fee. A transfer agent of a security must change the registered ownership on presentation of the affidavit. The holder who pays or delivers property is discharged as if dealing with a personal representative, and a refusal can be addressed in a proceeding brought for that purpose. | Idaho Code § 15-3-1201; Idaho Code § 15-3-1202 |
| Summary administration with closing statement | This is a shortcut inside an opened estate, not a dollar threshold. If the inventory and appraisal show that the entire estate, less liens and encumbrances, does not exceed homestead allowance, exempt property, costs and expenses of administration, reasonable funeral expenses and reasonable and necessary medical and hospital expenses of the last illness, the personal representative may distribute without giving notice to creditors and file a closing statement. If no proceeding involving the personal representative is pending one year after the closing statement is filed, the appointment terminates. | Idaho Code § 15-3-1203; Idaho Code § 15-3-1204 |
| Surviving spouse as sole beneficiary | If the decedent left a surviving spouse as the sole devisee, beneficiary or heir, the spouse may file a verified petition. There is no dollar ceiling, and the decree has the same effect as a formal decree approving or determining distribution, so it can reach real property. The petitioner may move to appear telephonically or file affidavits instead of appearing. The trade is serious: the surviving spouse assumes and is liable for any and all indebtedness that might be a claim against the estate, and there is no administration of the estate. Appendix A effective July 12, 2024 prices summary administration of small estates at $130.00 (Idaho Code § 31-3201A). | Idaho Code § 15-3-1205; Idaho Code § 31-3201A |
Recent updates
| Change | What changed statewide |
|---|---|
| Filing fee schedule | The Idaho Supreme Court Appendix A filing fee schedule for the district court and magistrate division is effective July 12, 2024. It prices a petition for formal probate and an application for informal probate at $166.00 and summary administration of small estates at $130.00 (Idaho Code § 31-3201A). |
| Judicial district websites | Idaho's seven judicial districts, established in Idaho Code § 1-801, launched new public websites on August 11, 2026, as part of the Idaho Supreme Court's modernization of court information across the unified court system. |
| Electronic filing rule for original wills | The Idaho Rules for Electronic Filing and Service Rule 5 was amended June 30, 2025, effective July 1, 2025. Rule 5(a) requires an original will, with any pleading it is attached to, to be filed both electronically and conventionally, with the paper filing made no more than seven business days after the electronic filing. |
| Guardianship and conservatorship law | Idaho Code Title 15, chapter 5 appears in two versions on the Legislature's Title 15 index, one effective until January 1, 2027 and a new act effective January 1, 2027. That change affects guardianship and conservatorship cases, not the administration of a decedent's estate. |
Scenarios
| Scenario | Likely Idaho path | Where Sunset helps |
|---|---|---|
| Surviving spouse with a co-owned home | Start with title. If the home passes outside probate and the remaining probate personal property is $100,000 or less, 30 days have passed and no case has been opened anywhere, the affidavit under Idaho Code § 15-3-1201 may settle personal property with no court filing. If title has to be cleared through the estate and the spouse is the sole devisee, beneficiary or heir, Idaho Code § 15-3-1205 may produce a decree that reaches real property, with no dollar ceiling and a $130.00 summary administration fee under Appendix A effective July 12, 2024 (Idaho Code § 31-3201A). The spouse must also assume and be liable for any and all indebtedness that might be a claim against the estate. | Sunset helps identify accounts, insurance, property and debt so the family can separate nonprobate property from the estate subject to probate and can decide whether the surviving-spouse route is worth discussing with an Idaho attorney. |
| Out-of-state adult child with a small estate | If the decedent's probate estate is $100,000 or less, 30 days have passed and nothing has been opened anywhere, the child may be a claiming successor who presents the affidavit under Idaho Code § 15-3-1201 to the bank, employer or transfer agent. If letters are needed, venue is the county of Idaho domicile, or for a nonresident decedent, a county where Idaho property was located (Idaho Code § 15-3-201). A nonresident decedent also changes the informal-appointment timing: the registrar delays the order until 30 days after death unless the statute's exception applies (Idaho Code § 15-3-307). | Sunset helps find accounts across institutions, collect balances and title information, and assemble the estate settlement packet so an out-of-state family can avoid unnecessary travel when the affidavit route fits. |
| Parent settling a predeceased child's estate, home must be sold | The affidavit under Idaho Code § 15-3-1201 does not transfer land, and the surviving-spouse route under Idaho Code § 15-3-1205 does not fit without a surviving spouse who is the sole devisee, beneficiary or heir. An estate is opened in the magistrate division. Publication of notice to creditors is a choice, and it is the choice that starts the four-month bar from the first publication; written notice gives a creditor four months after the published notice or 60 days after mailing or delivery, whichever is later (Idaho Code § 15-3-801). The home belongs in the inventory, with date-of-death fair market value and encumbrances, within three months after appointment (Idaho Code § 15-3-706). | Sunset organizes asset and debt information for sale planning, prepares the probate packet and connects the family with a vetted Idaho probate attorney when real property, creditor timing and distribution strategy are all involved. |
Self-help resources
| Resource | How it helps statewide | Limits to know |
|---|---|---|
| Court Assistance Office, Idaho Supreme Court | The Court Assistance Office at courtselfhelp.idaho.gov provides statewide self-help resources, court forms for many case types, document review and legal information for people representing themselves. Every Idaho county has a Court Assistance Office page. | It gives legal information, not legal advice, and it does not replace an attorney. |
| Court Assistance Office forms and publications | The statewide forms library is at courtselfhelp.idaho.gov/Forms, and Wills and Probate pamphlets are at courtselfhelp.idaho.gov/Publications, including Most Frequently Asked Questions About Probate in Idaho. | The browsable statewide forms categories do not include a probate or estate category. A CAO Pb probate form series exists outside that library, including CAO Pb 01 for the Idaho Code § 15-3-1201 personal-property affidavit. |
| Idaho Legal Aid Services | Idaho Legal Aid Services is the statewide civil legal aid provider. The statewide number for offices and hotlines is 208-746-7541, and the Legal Advice Line uses that number. | Its service areas do not list probate. Contacting Idaho Legal Aid Services does not mean it will take an estate matter. |
| Idaho Volunteer Lawyers Program | The Idaho Volunteer Lawyers Program at ilf.idaho.gov provides free civil legal help through volunteer attorneys, including advice, consultation, brief service and representation for qualifying applicants. | It is not an emergency program, and its simple-wills clinic is estate planning rather than estate administration. |
| Idaho State Bar Lawyer Referral Service | The Lawyer Referral Service connects the public with participating Idaho State Bar attorneys who are members in good standing and carry professional liability insurance. | The Idaho State Bar lists the referral fee as $35, and the initial consultation is up to a half hour at no fee. |
| Idaho State Law Library | The Idaho State Law Library at isll.idaho.gov is operated under the joint management of the Idaho Supreme Court and the University of Idaho College of Law. | It is a research resource, not a lawyer for the estate. |
| County Courthouse Directory | The Idaho Supreme Court courthouse directory lists courthouse information for every Idaho county so a filer can find the right clerk of the district court. | For a county courthouse address, phone or hours, use the directory or the county page. |
| iCourt Portal | The iCourt Portal at mycourts.idaho.gov is Idaho's statewide online records and payments portal. | Access to court records is governed by Idaho Court Administrative Rule 32. Which probate documents are viewable online varies; confirm with the clerk of the district court. |
When to hire an attorney
Idaho does not require a personal representative to hire a lawyer, and the Idaho Supreme Court's Court Assistance Office at courtselfhelp.idaho.gov offers document review and legal information for people representing themselves. Counsel makes sense when the estate includes real property, when the surviving-spouse route under Idaho Code § 15-3-1205 must be weighed against the spouse's liability for any and all indebtedness, when community property is involved, when a will is contested or defective and the matter belongs in formal probate under Idaho Code §§ 15-3-401 through 15-3-414, or when the family needs an application or petition drafted from Idaho Code Title 15, chapter 3 rather than a statewide opening packet. Sunset connects families with a vetted local probate attorney.
How Sunset helps in Idaho
Find the accounts and assets. Idaho route choice starts with title, value, liens and beneficiaries. Sunset helps families identify accounts, policies and titled assets so they can decide whether property is outside probate, whether the Idaho Code § 15-3-1201 affidavit fits, or whether the estate settlement needs an opened case.
Generate the probate packet. Idaho's Court Assistance Office at courtselfhelp.idaho.gov publishes many civil forms and probate pamphlets, but no statewide form set for opening or administering a probate. Sunset organizes the family information into a probate packet that supports the application, petition, inventory and next steps.
Find a local probate attorney. Idaho has no affidavit route for land, and the surviving-spouse route under Idaho Code § 15-3-1205 has a real liability trade. Sunset connects families to a vetted Idaho probate attorney when real property, creditor claims, community property or formal probate make local counsel useful.
Sunset is free for families. Sunset helps families organize estate settlement information, understand which Idaho path may fit and get matched with help without charging families for the service.
Frequently asked questions
Where do I file probate in Idaho?
File with the clerk of the district court in the county where the decedent was domiciled at death. If the decedent was not domiciled in Idaho, file in an Idaho county where the decedent's property was located (Idaho Code § 15-3-201). Idaho has no separate court for decedents' estates: probate is a case class assigned to the magistrate division of the district court, which sits in every one of Idaho's 44 counties, and a magistrate judge hears it (Idaho Const. art. V, § 20; Idaho Code § 1-2201, § 1-2208).
Who signs off on an informal probate in Idaho?
The registrar signs off, and in Idaho the registrar is a magistrate judge or a district judge rather than the clerk (Idaho Code § 15-1-307; Idaho Code § 15-1-201(42)). The clerk of the district court takes the filing, collects the fee and keeps the file.
What is the difference between informal and formal probate in Idaho?
Informal probate is conducted without notice to interested persons by an officer acting as registrar and starts with an application. Formal probate is conducted before a judge with notice to interested persons and starts with a petition (Idaho Code § 15-1-201(20), (24); Idaho Code § 15-3-301; Idaho Code § 15-3-402). Formal probate is not limited to contests because Idaho has an express uncontested formal testacy route (Idaho Code § 15-3-405). Idaho also has supervised administration under Idaho Code §§ 15-3-501 through 15-3-505.
How soon after a death can Idaho probate start?
A written statement of informal probate cannot issue until at least five days after death, and an informal appointment cannot issue until at least 120 hours after death. If the decedent was a nonresident, the informal appointment is delayed until 30 days after death unless the statute's exception applies (Idaho Code § 15-3-302; Idaho Code § 15-3-307). A probate generally must be opened within 3 years after death, but Idaho Code § 15-3-1201 and § 15-3-1205 proceedings are excluded from that limit, and a contest to an informally probated will may be brought within the later of 12 months from the informal probate or 3 years from death (Idaho Code § 15-3-108).
How much does it cost to file probate in Idaho?
Opening an informal or formal probate in the magistrate division costs $166.00 under the Appendix A schedule effective July 12, 2024. The total is $120 under Idaho Code § 31-3201A, $26 under Idaho Code § 1-2003, $10 under Idaho Code § 73-213 and a $10 civil administrative surcharge under Idaho Code § 31-3201. Summary administration under Title 15, chapter 3, part 12 is $130.00 under the same Appendix A effective July 12, 2024, and the Idaho Code § 15-3-1201 affidavit carries no filing fee because it is presented to the holder rather than filed with the court.
Can I settle a small estate in Idaho without going to court?
Sometimes. Thirty days after death, a claiming successor may present an affidavit to the holder of personal property if the fair market value of the estate subject to probate, wherever located and less liens and encumbrances, does not exceed $100,000, no application or petition for appointment or summary administration is pending or granted anywhere, and the successor is entitled to the property. The $100,000 amount was raised by S1319, 2006 Session Law Chapter 160, effective July 1, 2006 (Idaho Code § 15-3-1201). The affidavit reaches personal property only.
My spouse died and left everything to me. Is there an Idaho shortcut?
Yes. If a surviving spouse is the sole devisee, beneficiary or heir, the spouse may file a verified petition and obtain a decree with the same effect as a formal decree approving or determining distribution, with no dollar ceiling and with reach into real property. The petitioner may move to appear telephonically or file affidavits instead of appearing. The trade is that the spouse assumes and is liable for any and all indebtedness that might be a claim against the estate, and there is no administration of the estate (Idaho Code § 15-3-1205).
Do I have to publish notice to creditors in Idaho?
No. Idaho Code § 15-3-801 says the personal representative may publish notice once a week for three successive weeks, and Idaho Code § 15-3-801(c) says the personal representative is not liable for giving or failing to give the notice. Publication starts the four-month bar from the first publication. A creditor given written notice by mail or delivery has four months after the published notice or 60 days after mailing or delivery, whichever is later (Idaho Code § 15-3-801).
Can I file Idaho probate online, and what happens to the original will?
Attorneys must file electronically under the Idaho Rules for Electronic Filing and Service. A self-represented individual may use iCourt File and Serve or may file on paper, but choosing electronic filing commits that filer to electronic filing for the life of the case unless the court allows withdrawal (I.R.E.F.S. Rule 4). An original will and any pleading it is attached to must also be filed on paper no more than seven business days after the electronic filing (I.R.E.F.S. Rule 5(a)).
Will I have to appear for an Idaho probate hearing?
Informal proceedings are conducted without notice to interested persons, while formal proceedings are before a judge with notice (Idaho Code § 15-1-201(20), (24)). Idaho courts may hold a hearing by telephone or video teleconference on motions, evidentiary hearings where no oral testimony will be taken and other pretrial matters, and the decision is the court's (Idaho R. Civ. P. 7.2). In the surviving-spouse summary administration route, the petitioner may move to appear telephonically or file affidavits instead of appearing (Idaho Code § 15-3-1205). Ask the clerk of the district court what the local rules require.
Does Idaho have an inheritance tax or estate tax?
No. The Idaho State Tax Commission states at tax.idaho.gov that Idaho has no gift tax or inheritance tax and that its estate tax for deaths expired in 2004. Idaho Code Title 14, chapter 4, the estate and transfer tax chapter, is repealed. An estate may still owe federal tax and may still have to file an income tax return for the estate.
Shaped by the families we've helped
Thank you to the thousands of families who have trusted Sunset to help settle their loved ones' estates. This page is shaped by the questions they actually asked and the obstacles they actually hit — and that hard-won experience is what keeps it accurate, current, and genuinely useful to the families who come next.