The Idaho Probate Process: Step-by-Step

Assess Community vs. Separate Property

Before inventorying anything, classify every asset. Idaho is a community property state — the surviving spouse owns an undivided half of all community property, and that half does not pass through probate.

• Community property: Assets acquired during marriage while domiciled in Idaho. Decedent's half passes through the estate; surviving spouse's half does not.
• Separate property: Owned before marriage, or received during marriage by gift or inheritance. Passes entirely through the estate.
• Joint tenancy / JTWROS: Passes automatically to survivor — no probate.
• Beneficiary-designated accounts (IRA, 401(k), life insurance, POD/TOD): Pass directly — no probate.
• Trust assets: Pass per the trust document — no probate.

Choose the Right Procedure

Idaho offers three options depending on estate size and complexity:

• Small Estate Affidavit (IC 15-3-1201): If gross personal property is under $100,000 and 30 days have passed since death, heirs can collect assets by presenting a sworn affidavit directly to the institution — no court filing, no Letters required. Real estate cannot be transferred this way.
• Informal Probate (IC 15-3-301): File an Application for Informal Probate with the probate registrar. If complete and uncontested, the registrar issues Letters without a hearing. Used by most Idaho estates.
• Formal Probate (IC 15-3-401): Required when the will is contested, the registrar refuses the application, or court supervision is needed for another reason. A hearing before the magistrate judge is scheduled.

File the Application for Informal Probate

File in the District Court (Magistrate Division) of the county where the decedent was domiciled. Idaho requires a 5-day waiting period after death before informal probate can commence (IC 15-3-307). The Application must include:

• Decedent's name, date and place of death, and domicile
• Names and addresses of all heirs and devisees
• Name and address of the nominated Personal Representative
• Original will (filed with the application, if one exists)
• Statement that the 3-year time limit for informal probate has not expired

Filing fees range from $80–$200 depending on county. The registrar issues Letters Testamentary (with a will) or Letters of Administration (without a will) — no hearing required if the application is complete.

Get Your EIN and Open the Estate Account

Immediately after Letters are issued:

• Apply for a federal Employer Identification Number (EIN) for the estate at irs.gov — takes minutes online. The EIN is the estate's tax ID for bank accounts and fiduciary returns.
• Open a dedicated estate checking account. All estate income and expenses must flow through this account — never commingle with personal funds.
• Notify the Social Security Administration of the death (they will recoup any payments made after the month of death).
• Send written notice of the probate proceeding to all heirs and devisees within 30 days of appointment (IC 15-3-705).
• Secure and insure all real property — especially important during Idaho winters.

Publish Notice to Creditors — Start the 60-Day Clock

Under IC 15-3-801, the Personal Representative must publish Notice to Creditors once per week for three consecutive weeks in a newspaper of general circulation in the county of probate. The 60-day creditor period begins on the date of first publication.

Also send direct written notice to any known creditors (credit card companies, medical providers, anyone with a documented claim). A known creditor who received direct notice has 60 days from the mailing date, or the publication cutoff date, whichever is later.

After the three-week run, obtain the Affidavit of Publication from the newspaper and file it with the probate court.

Prepare the Estate Inventory (Due Within 3 Months)

Under IC 15-3-706, the Personal Representative must prepare an inventory within 3 months of appointment. The inventory includes:

• Decedent's separate property (all of it)
• Decedent's one-half share of community property (surviving spouse's half is not a probate asset)

All assets are valued as of the date of death. Use a formal appraisal for real estate; statement balances for financial accounts; Kelley Blue Book for vehicles. In informal probate, the inventory is not filed with the court but must be provided to any interested party who requests it.

Manage Estate Assets During Administration

While the creditor period runs and claims are resolved, manage the estate's assets:

• Route all estate income (rent, interest, dividends) through the estate account.
• Continue paying mortgage, property taxes, insurance, and HOA dues on real property.
• Maintain utilities on vacant properties — Idaho winters can cause costly damage without heat.
• Retitle investment accounts in the estate's name (coordinate with the brokerage).
• If the estate includes a business, farm, or ranch, continue operations or secure the assets pending a disposition decision.

The Personal Representative has statutory authority (IC 15-3-715) to sell estate property without court approval when needed to pay debts or facilitate distribution.

Review Claims and Pay Debts

After the 60-day creditor period closes, review all claims filed. Allow or reject each one. A rejected creditor has 60 days from the notice of rejection to petition the court (IC 15-3-804). Do not distribute assets while a valid disputed claim is pending.

If the estate is insolvent, pay claims in this priority order (IC 15-3-805):

1. Costs and expenses of administration
2. Reasonable funeral expenses
3. Federal taxes and debts with federal preference
4. Reasonable medical expenses of the last illness
5. State taxes and debts with Idaho preference
6. All other claims

File Tax Returns

Idaho requires several returns:

Transfer Property, Distribute, and File the Closing Statement

Real property: Execute a Personal Representative's Deed for each Idaho parcel. The deed must identify the PR as acting for the estate, reference the Letters and probate case number, contain the full legal description, and be signed, notarized, and recorded with the county recorder. No Idaho real estate transfer tax applies to inherited property.

Vehicles: Transfer title at an Idaho Transportation Department (ITD) driver's license office or county assessor's motor vehicle office. Bring original title, certified Letters, and death certificate. Heirs receive a new title with no sales tax on the inherited transfer.

Financial accounts: Present certified Letters and death certificate to each institution. Obtain signed receipts from each beneficiary for all assets distributed.

Closing Statement (IC 15-3-1003): File a Closing Statement with the probate registrar after all assets are distributed. No court hearing required. The Closing Statement certifies that the estate is fully administered and all assets distributed. The PR's liability to interested persons ceases one year after filing.