ID state guide
Idaho estate risk overview
This guide explains how estate outcomes work in Idahowhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Idaho intestacy distinguishes between separate and community property, giving the spouse the decedent’s community share and a share of separate property based on surviving parents or descendants.
- If there is no surviving issue or parent, the spouse receives the entire separate property estate.
- If parents survive but no issue, the spouse receives one-half of separate property.
- If issue survive, the spouse receives one-half of separate property.
- The decedent’s one-half of community property passes to the surviving spouse.
- Any remaining separate property passes to issue or parents under the statutory order.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Sources
- https://law.justia.com/codes/idaho/title-15/chapter-2/part-1/section-15-2-102/
- https://law.justia.com/codes/idaho/title-15/chapter-2/part-1/section-15-2-103/
- https://www.nolo.com/legal-encyclopedia/intestate-succession-idaho.html
- https://law.justia.com/codes/idaho/title-15/chapter-2/part-1/section-15-2-104/
Probate process
Idaho allows collection of personal property by affidavit after a short waiting period if the probate estate is within the statutory limit.
- Affidavit collection is available 30 days after death.
- The probate estate must be $100,000 or less (after liens and encumbrances).
- No personal representative or summary administration can be pending or granted in any jurisdiction.
- The affidavit allows transfer of tangible and intangible personal property and securities.
- The affidavit must state the successor's entitlement to payment or delivery of the property.
Estate and inheritance tax exposure
Idaho does not impose an estate or inheritance tax for deaths after 2004.
- Idaho has no gift or inheritance tax.
- Idaho estate tax for deaths expired in 2004.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
Idaho courts may appoint guardians for minors when statutory conditions are met and the appointment is in the child’s best interests.
- A guardian may be appointed if parental rights are terminated or the child is neglected, abused, or abandoned, or parents are unable to provide a stable home.
- The child’s best interests control the appointment decision, and a testamentary guardian has priority unless the court finds otherwise.
- Court procedure includes a petition and notice, with authority for temporary guardianship (up to 12 months total).
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Temporary or emergency guardianships may be available for urgent situations.
- Courts rely on best-interest findings when appointing a guardian.
- Notice and hearing requirements apply before appointment.
Risk areas
Explore estate risk dimensions in Idaho
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Idaho
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in Idaho
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in Idaho
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.