Idaho Probate Timeline: Key Deadlines for Personal Representatives

Secure the estate — cancel recurring services, secure real property, redirect mail. Order certified death certificates (8–10 copies). Locate the original will. Assess the estate to determine whether probate is needed or whether the small estate affidavit ($100K personal property, 30-day wait) applies. Identify community property vs. separate property.

File the Application in the District Court (Magistrate Division) of the county of domicile, no earlier than Day 5 after death. Pay the filing fee ($80–$200 depending on county). The registrar reviews the application and, if complete, issues Letters Testamentary or Letters of Administration — typically within a few business days to two weeks. Order 6–8 certified copies of Letters.

Send written notice to all heirs and devisees within 30 days of appointment (IC 15-3-705). The notice must state that informal probate has occurred, provide the decedent's name and date of death, the PR's name and address, and inform the recipient that they may request formal proceedings. Open an estate bank account and notify Social Security of the death.

Publish Notice to Creditors in a newspaper of general circulation in the county of probate once per week for three consecutive weeks. The 60-day creditor claims period begins on the date of the first publication. This is the main timing constraint of Idaho probate — the earlier you publish, the earlier you can close the estate. Send direct written notice to all known creditors in addition to publication.

Prepare the inventory within 3 months of appointment (IC 15-3-706). List all probate assets with date-of-death values. For community property estates, list the decedent's one-half share only. Real estate typically requires an appraisal by a licensed Idaho appraiser. The inventory does not need to be filed with the court in informal probate, but must be provided to any interested party who requests it.

After the 60-day creditor period closes, review and pay allowed claims in priority order. File the deceased's final federal Form 1040 and Idaho Form 40 (due April 15 of the year following death). If the estate earned income over $600 during administration, obtain an EIN and file federal Form 1041 and Idaho Form 66. There is no Idaho estate tax for any Idaho estate.

After all claims and taxes are paid, make final distributions. Execute and record Personal Representative's Deeds for all Idaho real property with the county recorder. Transfer vehicle titles at ITD or the county assessor's motor vehicle office. Transfer financial accounts using Letters Testamentary. Obtain signed receipts from all beneficiaries.

File the Closing Statement (IC 15-3-1003) with the probate registrar once all assets are distributed and all claims resolved. No court hearing required. Send a copy to all distributees. One year after the Closing Statement is filed, the PR is conclusively discharged and the probate is closed.