EstateRiskIQ

Risk Intelligence

ID risk areas

Idaho estate risk areas

These pages explain how default state rules in Idaho shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.

How to use this guide

  • Read the risk summaries to understand default outcomes.
  • Open a risk guide for state-specific details and sources.
  • Use this as education, not legal advice.

Intestacy risk

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.

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Probate risk

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.

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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.

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Guardianship risk

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).

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Complexity triggers

Idaho community property rules and the elective share for quasi-community property can shift how assets are divided at death.

  • Property acquired after marriage is generally treated as community property unless a valid agreement provides otherwise.
  • A surviving spouse has an elective right to one-half of the augmented quasi-community property estate.

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