1 Overview — what makes Idaho probate different
Idaho probate is governed by Idaho Code Title 15 (Uniform Probate Code), accessible at the Idaho Legislature's Title 15 page and mirrored at Justia's Idaho Code Title 15. Probate is handled by the Magistrate Division of the District Court in each of Idaho's 44 counties. All Idaho probate matters are filed through the iCourt statewide electronic filing system at icourt.idaho.gov. Five features define Idaho's probate landscape.
First: Idaho is both a community property state AND a UPC state — a rare combination. Of the nine community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, Wisconsin), only Idaho and a few others have also adopted the Uniform Probate Code. This means Idaho has both the asset-ownership advantages of community property AND the procedural efficiency of UPC informal probate (which requires no court hearing). Most community property states (California, Texas, Nevada) have their own non-UPC probate systems that are more complex.
Second: Community Property With Right of Survivorship (CPWROS) — the most powerful Idaho estate tool most families don't use. Under Idaho Code §§ 15-6-401 (real property) and 15-6-403 (personal property), married couples can title community property as CPWROS. The advantages are extraordinary: (1) the property transfers automatically to the surviving spouse at death — no probate; AND (2) BOTH halves of the property receive a step-up in income tax basis to fair market value at the date of death. This double step-up distinguishes CPWROS from regular joint tenancy with right of survivorship (JTWROS), where only the decedent's half receives a step-up. For a family home purchased for $150,000 now worth $600,000, the difference can mean $50,000–$75,000 in capital gains tax savings on a future sale. CPWROS is specifically limited to married couples and only helps plan for the first spouse's death — a revocable living trust is still needed to plan beyond the first death.
Third: No Transfer-on-Death deed for real estate. Despite CPWROS being available for married couples, Idaho has not adopted TOD deeds for sole owners or for planning beyond the first death. Unlike neighboring Oregon, Washington, Montana, and Nevada, Idaho property owners who are not married (or who want to plan for what happens after both spouses die) must use a revocable living trust or other mechanism to avoid probate for real estate.
Fourth: Informal probate — no court hearing. Under the UPC, Idaho's informal probate is processed by the court registrar without a hearing. Letters Testamentary or Letters of Administration are typically issued within 5–7 business days of a complete application. This is dramatically faster than non-UPC states. Filing fees are approximately $166 (confirm current amount with county Magistrate Division).
Fifth: Homestead exemption updated July 2025 to $175,000 per person. HB 282 (effective July 2025) raised Idaho's homestead exemption from its prior level to $175,000 per person. Married couples can each independently claim the exemption — providing $350,000 in combined protection. This is separate from the homestead allowance (a $50,000 priority claim for the surviving spouse from the estate, under Idaho Code § 15-2-402). The homestead exemption protects that amount of equity in the principal residence from most creditor claims during life and in the estate.
Idaho probate at a glance
| Topic | Idaho rule | Authority |
|---|---|---|
| Governing law | Idaho Code Title 15 (UPC); Idaho Legislature Title 15; Justia mirror | Idaho Code § 15-1-101 et seq. |
| Probate court | Magistrate Division of District Court; 44 counties; iCourt electronic filing at icourt.idaho.gov | Idaho Code § 15-1-302 |
| Community property state | Yes — one of nine community property states; property acquired during marriage presumed community property; each spouse owns an equal undivided half | Idaho Code § 32-906 |
| CPWROS — real property | Community Property With Right of Survivorship; transfers automatically to surviving spouse at death; BOTH halves step up in basis; must be expressly declared in deed | Idaho Code § 15-6-401 |
| CPWROS — personal property | Same CPWROS advantages for personal property (bank accounts, investments, vehicles); expressed in writing | Idaho Code § 15-6-403 |
| Informal probate (UPC) | No court hearing required; court registrar reviews application; Letters issued in 5–7 business days; most common track for uncontested estates | Idaho Code § 15-3-301 et seq. |
| Formal probate | Court hearing before magistrate judge; required when contested, will disputed, or court supervision needed | Idaho Code § 15-3-401 et seq. |
| Summary administration | Available when surviving spouse is sole beneficiary; court proceeding with notice and hearing; decree vests estate in surviving spouse without full probate | Idaho Code § 15-3-1205 |
| Small estate affidavit | Net personal property ≤ $100,000; no solely-titled real estate; 30-day wait; no court filing needed | Idaho Code § 15-3-1201 |
| TOD deed for real estate | NOT available in Idaho — use CPWROS (married couples), JTWROS, or revocable living trust to avoid probate for real estate | — |
| Holographic wills | Valid — signature and material provisions in testator's handwriting; no witnesses required | Idaho Code § 15-2-503 |
| Intestate — community property | Surviving spouse inherits decedent's half of community property; surviving spouse ends up with 100% of community property by intestacy | Idaho Code § 15-2-102(b) |
| Intestate — separate property (no other children) | Surviving spouse inherits all separate property | Idaho Code § 15-2-102(a) |
| Intestate — separate property (blended family) | Surviving spouse inherits ½ of separate property; decedent's children (including from prior relationships) share other ½ | Idaho Code § 15-2-102(a) |
| Homestead allowance | $50,000 for surviving spouse from estate before other distributions; minor children share equally if no surviving spouse | Idaho Code § 15-2-402 |
| Homestead exemption (creditor protection) | $175,000 per person (raised July 2025, HB 282); married couples can each claim = $350,000 combined; protects home equity from most creditors | Idaho Code § 55-1003 |
| Exempt property | $10,000 in household furniture, automobiles, furnishings, and appliances for surviving spouse (or minor children) | Idaho Code § 15-2-403 |
| Family allowance | Reasonable allowance in money for surviving spouse and minor children during administration | Idaho Code § 15-2-404 |
| Elective share | ½ of the augmented quasi-community property estate (applies to property from prior non-community-property states) | Idaho Code § 15-2-202 |
| Creditor period | 4 months from date of first publication of notice (or 60 days from written notice to known creditor, whichever is later); all claims barred after 2 years from death | Idaho Code § 15-3-803 |
| Inventory deadline | Within 3 months of appointment | Idaho Code § 15-3-706 |
| Survivorship | 120 hours (5 days); posthumous children have 10-month window (from death) — longer than standard 9-month rule | Idaho Code §§ 15-2-104; 15-2-108 |
| Idaho estate tax | None | — |
| Idaho inheritance tax | None | — |
| Filing fee | Approximately $166 (verify current amount with county Magistrate Division) | County fee schedule |
2 Community property in Idaho — ownership, inheritance & the CPWROS advantage
Idaho's community property rules fundamentally shape how estates are owned and inherited. Understanding the difference between community property and separate property — and knowing how CPWROS transforms estate planning — is the most valuable thing an Idaho family can learn about probate.
CPWROS vs. JTWROS — the double step-up advantage
Community Property With Right of Survivorship (CPWROS) is the most underused estate planning tool in Idaho. Use the calculator below to see how much capital gains tax CPWROS can save compared to regular Joint Tenancy With Right of Survivorship (JTWROS).
CPWROS Double Step-Up in Basis Calculator
Idaho Code §§ 15-6-401 & 15-6-403 · Compare CPWROS vs. JTWROS vs. Community Property (no survivorship)
3 Idaho intestate succession
Idaho's intestate succession rules are shaped by the community vs. separate property distinction. The outcome can differ dramatically depending on whether the assets in question are community or separate property — and whether the family is a blended family.
| Family situation | Community property outcome | Separate property outcome |
|---|---|---|
| Spouse only — no children, no parents | Spouse inherits decedent's ½ → spouse owns 100% | Spouse inherits entire separate property estate |
| Spouse + parents (no children) | Spouse inherits decedent's ½ → owns 100% of community property | Spouse inherits entire separate property estate (parents do NOT share) |
| Spouse + children who are ALL also the spouse's | Spouse inherits decedent's ½ → owns 100% of community property | Spouse inherits entire separate property estate |
| Spouse + children (blended — some are NOT the spouse's) | Spouse inherits decedent's ½ → owns 100% of community property | Spouse inherits ½ of separate property; decedent's children (all, from all relationships) share the remaining ½ equally |
| No surviving spouse; children survive | N/A (no community property if no spouse) | Children equally (grandchildren take parent's share per stirpes) |
| Posthumous children | Born within 10 months of death (longer than standard 9-month rule); inherit same as living children (Idaho Code § 15-2-108) | |
| Survivorship requirement | Must survive decedent by 120 hours (5 days) to inherit (Idaho Code § 15-2-104) | |
4 Idaho probate tracks — informal, formal, summary, and affidavit
| Track | When available | Key features | Timeline |
|---|---|---|---|
| Small estate affidavit (§ 15-3-1201) | Net personal property ≤ $100,000; no solely-titled real estate; 30-day wait; no pending PR application | No court filing; no PR appointed; successor presents affidavit to institutions directly; fastest option for small estates | 30-day wait; then 1–2 weeks |
| Informal probate (§ 15-3-301) | Most uncontested estates; no dispute; clear will or clear intestacy | No court hearing; court registrar reviews application; Letters issued in 5–7 business days; most common track in Idaho | 5–9 months typically |
| Summary administration (§ 15-3-1205) | Surviving spouse is the sole beneficiary (sole heir or sole devisee) | Court proceeding with notice and hearing; decree vests entire estate in surviving spouse without full probate administration; faster than regular probate when spouse gets everything | 2–4 months |
| Formal probate (§ 15-3-401) | Contested estates; disputed will; court supervision needed; complex title issues | Court hearing before magistrate judge required; full court oversight; used for disputes and complexity | 9–18+ months |
5 Idaho informal probate — step by step
- 1
Determine asset types and probate need; choose track Community property vs. separate property matters first
Before filing anything, determine whether each major asset is community property, separate property, CPWROS, or JTWROS — this determines what goes through probate at all. Community property held as CPWROS passes automatically to the surviving spouse (record death certificate and affidavit with county recorder). Community property without survivorship — only the decedent's half goes through probate. Separate property — the entire amount goes through probate. Personal property ≤ $100,000 with no real estate? Consider the small estate affidavit. Surviving spouse as sole beneficiary? Consider summary administration. Otherwise, proceed with informal probate through the iCourt system at icourt.idaho.gov.
- 2
File Application for Informal Probate via iCourt; registrar issues Letters in 5–7 days No court hearing required
File an Application for Informal Probate and Appointment of Personal Representative (Idaho form CAO Pb 01) through the iCourt electronic filing system with the Magistrate Division in the county of the decedent's domicile. Include the original will (testate) and certified death certificate. The court registrar reviews the application administratively — no court appearance, no hearing, no judge. Letters Testamentary or Letters of Administration are typically issued within 5–7 business days of a complete application. Court filing fee is approximately $166 (verify with the Magistrate Division). Idaho probate forms are available at the Idaho Supreme Court Court Assistance Office (CAO).
Application for Informal Probate (CAO Pb 01)Original will (if testate)Certified death certificates × 6 - 3
Publish Notice to Creditors; 4-month period begins from first publication 4 months from 1st pub. · Known creditors: 60 days from mailing
Publish Notice to Creditors in a newspaper of general circulation in the county once a week for three successive weeks. The 4-month creditor period begins from the date of first publication (Idaho Code § 15-3-803) — not the second, unlike Iowa. For known creditors who receive direct written notice, the period is the later of the 4-month publication period or 60 days from the date of the written notice mailing. All claims are absolutely barred after 2 years from the date of death, regardless of publication or notice. Mail direct notice to all heirs, devisees, and known creditors.
Published Notice to Creditors (3 successive weeks)Direct written notice to known creditors - 4
File inventory within 3 months; pay homestead & family allowances Homestead allowance $50K · Exempt property $10K · Family allowance
File a complete inventory of all estate assets within 3 months of appointment (Idaho Code § 15-3-706). Before addressing creditor claims or distributions to heirs, pay the priority allowances: (1) Homestead allowance: $50,000 to surviving spouse from the estate (Idaho Code § 15-2-402); (2) Exempt property: $10,000 in household furniture, automobiles, furnishings, and appliances (Idaho Code § 15-2-403); (3) Family allowance: a reasonable amount for the surviving spouse and minor children during administration (Idaho Code § 15-2-404). These allowances have priority over most creditor claims. Note also the $175,000 homestead exemption (Idaho Code § 55-1003) protects equity in the principal residence from most unsecured creditors.
Inventory (within 3 months)Professional appraisals for real estate and business interests - 5
Pay valid creditor claims; no Idaho estate or inheritance tax No Idaho estate tax · No Idaho inheritance tax
After the 4-month creditor period, pay valid claims in statutory priority order. No Idaho estate tax return is required. No Idaho inheritance tax. File the decedent's final federal and Idaho income tax returns (Idaho Form 40). For large estates exceeding ~$15M, a federal estate tax return (Form 706) may be required. Address any Idaho Medicaid estate recovery claims if the decedent received Medicaid long-term care services — the Idaho Department of Health and Welfare (IDHW) has estate recovery authority under Idaho Code § 56-218.
- 6
File Closing Statement; close estate Informal: sworn Closing Statement · No hearing required
In informal probate, the personal representative closes the estate by filing a Closing Statement with the Magistrate Division (Idaho Code § 15-3-1003). The statement certifies that the creditor period has expired, all valid claims are addressed, all distributions have been made to proper persons, and all taxes are resolved. No court hearing required for informal closing — consistent with the no-hearing open. After filing, the personal representative is discharged. For more complex estates, a formal court petition to close may be filed instead. Obtain receipts from all distributees. For formal probate, the closing requires a court hearing and judicial decree.
Closing Statement (informal track — no hearing)OR formal petition for court decreeReceipts from all beneficiaries
6 Key Idaho probate forms & resources
Idaho probate forms are available from the Idaho Supreme Court Court Assistance Office (CAO) at isc.idaho.gov. All filings go through iCourt at icourt.idaho.gov. The Idaho Code is at legislature.idaho.gov/Title15. Attorney referrals: Idaho State Bar at isb.idaho.gov. Free legal help: Idaho Legal Aid Services at idaholegalaid.org.
Idaho's standard form to open an informal probate estate. Filed through the iCourt electronic system with the Magistrate Division in the county of the decedent's domicile. Include original will and death certificate. The court registrar (not a judge) reviews and approves; Letters issued in 5–7 business days without a hearing. Filing fee approximately $166 — verify current amount with the county Magistrate Division. Forms are available at the Idaho Supreme Court CAO at isc.idaho.gov. For formal probate (contested), use the formal testacy petition instead.
For estates where the net value of personal property (after deducting liens and encumbrances) does not exceed $100,000 AND there is no real estate to transfer by probate. Wait at least 30 days after death. No personal representative appointment pending. The successor presents the affidavit and a certified death certificate to the institution holding the assets — banks, brokerages, DMV for vehicles. Cannot be used for real estate. Affidavit text requirements: confirms estate value under $100K, no pending PR application, and that the affiant is entitled to the property. See the Idaho Supreme Court CAO at isc.idaho.gov/CAO and the statutory text at Idaho Code § 15-3-1201 on Justia.
To title Idaho real property as Community Property With Right of Survivorship, the deed must expressly declare that the property is held as "community property with right of survivorship." This declaration must appear in the deed itself. Record the deed with the county recorder's office. At the first spouse's death, the surviving spouse records a death certificate and an affidavit of survivorship to establish clear title — no probate required. Critical: both halves receive a step-up in income tax basis at death (unlike JTWROS, which only steps up the decedent's half). An Idaho estate attorney can draft this deed correctly. CPWROS for personal property (bank accounts, investments) is governed by Idaho Code § 15-6-403.
When the surviving spouse is the sole beneficiary of the estate (either as sole heir under intestate succession or sole devisee under the will), they can petition for summary administration. This court proceeding requires notice to interested parties and a hearing before the magistrate judge, but results in a decree vesting the entire estate in the surviving spouse — faster and simpler than regular probate. Idaho Code § 15-3-1205. File through iCourt. Forms available at Idaho Supreme Court CAO. A more targeted alternative to informal probate when the surviving spouse is the only heir.
Closes an informal probate estate without a court hearing. Filed with the Magistrate Division through iCourt. Must certify: the applicable creditor period has run; all known creditors are addressed; all distributions have been made; all taxes are resolved. After filing, the personal representative is discharged from further liability. This mirrors the informal opening — no hearing required for closing, consistent with the UPC's streamlined approach. For formal estates, a formal petition for court order closing the estate is required instead. Forms at Idaho Supreme Court CAO and filed through iCourt.
Idaho recognizes holographic wills — wills where the signature and material provisions are entirely in the testator's handwriting. No witnesses, no notary, no particular form required. However, printed forms with handwritten fill-ins generally don't qualify as holographic if the material provisions are printed rather than handwritten. A holographic will may be easier to challenge in court than an attested will, and it cannot be made "self-proving." For anything complex or significant, an attested will (two witnesses + optional notary for self-proving affidavit) is strongly preferable. See Idaho Code § 15-2-503 on Justia. Idaho wills can also be deposited for safekeeping with the county clerk under Idaho Code § 15-2-901.
7 All 44 Idaho counties — Magistrate Division probate
Idaho has 44 counties, each with a Magistrate Division of the District Court handling probate. File in the county where the decedent was domiciled at death. Ada County (Boise — most populous, highest probate volume) and Canyon County (Nampa/Caldwell) are the largest courts. Kootenai County (Coeur d'Alene) is one of the fastest-growing. Idaho's agricultural counties — Twin Falls, Jerome, Gooding — see significant farmland and ranch estate matters. All Idaho probate filings are handled through the iCourt statewide electronic system at icourt.idaho.gov. Find county courthouse information at the Idaho Supreme Court locations page at isc.idaho.gov. Attorney referrals: Idaho State Bar at isb.idaho.gov.
Showing all 44 Idaho counties