NH state guide
New Hampshire estate risk overview
This guide explains how estate outcomes work in New Hampshirewhen 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
New Hampshire intestacy gives the surviving spouse a dollar amount plus a fraction in many cases, with the remainder passing to descendants or other relatives by statute.
- If there is no surviving issue or parent, the spouse inherits the entire estate.
- If all surviving issue are also the spouse's and the spouse has no other issue, the spouse receives the first $250,000 plus one-half of the balance.
- If there are no surviving issue but a parent survives, the spouse receives the first $250,000 plus three-fourths of the balance.
- If the spouse has other issue or any decedent's issue is not the spouse's, the spouse receives the first $150,000 or $100,000 (depending on the mix) plus one-half of the balance.
- Any remaining estate passes to descendants, then parents, then siblings and more remote relatives in statutory order.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
New Hampshire allows waiver of administration in specified cases and permits summary administration to close an estate after a waiting period.
- Waiver of administration applies when a sole heir or all heirs/beneficiaries are serving or have assented, removing inventory, bond, and accounting requirements.
- An affidavit of administration is filed no less than 6 months and no more than 1 year after appointment in waiver cases.
- Summary administration may be requested to close an estate at least 6 months after appointment.
- Waiver of administration removes inventory, bond, and accounting requirements once approved.
Estate and inheritance tax exposure
New Hampshire does not impose a state estate tax or inheritance tax.
- No New Hampshire estate tax.
- No New Hampshire inheritance tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
New Hampshire allows parents and other interested persons to petition for guardianship, and minors 14 or older may petition, with appointments based on the minor's best interests.
- A parent may nominate a guardian in a will or by petition, subject to court approval.
- A minor age 14 or older may petition for appointment of a guardian.
- The petition must state that the appointment is in the minor's best interests.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Courts rely on best-interest findings when appointing a guardian.
Risk areas
Explore estate risk dimensions in New Hampshire
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 New Hampshire
- 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 New Hampshire
- 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 New Hampshire
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.