Idaho Executor & Trustee Checklist
You've been named executor or trustee in Idaho — and probably handed no instructions. This is the ordered list of what to do, in the sequence Idaho expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal Representative
- Court
- Magistrate Division of the District Court
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 4 months after first publication
- Inventory deadline
- Within 3 months of appointment
- Trustee notice deadline
- Idaho did NOT adopt the UTC
- State death tax
- No state estate tax and no inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Magistrate Division of the District Court.
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This is the document that proves you have authority to act as Personal Representative.
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Publish once a week for 3 successive weeks (Idaho Code §15-3-801). Known creditors via direct notice get the later of 4 months or 60 days after mailing. Special Medicaid-recovery notice if decedent received medical assistance at 55+.
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Within 3 months of appointment (§15-3-706); sent to interested persons, not filed with the court unless required.
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30 days — information notice to heirs/devisees (§15-3-705).
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No state estate tax and no inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Sworn (verified) closing statement (§15-3-1003) — earliest is 6 months after appointment AND after the creditor period expires.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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Idaho did NOT adopt the UTC — no 60-day post-death rule. Under Idaho's own trust-administration law a trustee must inform beneficiaries within 30 days after accepting the trust (§15-7-303) and keep them reasonably informed.
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Publish once a week for 3 successive weeks (Idaho Code §15-3-801). Known creditors via direct notice get the later of 4 months or 60 days after mailing. Special Medicaid-recovery notice if decedent received medical assistance at 55+.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Idaho
Collection of personal property by affidavit up to $100,000 (less liens), 30 days after death (§15-3-1201). Summary administration also available for surviving-spouse community-property estates.
Sworn (verified) closing statement (§15-3-1003) — earliest is 6 months after appointment AND after the creditor period expires.
UPC state but a non-UTC trust regime — trust disputes run through TEDRA (Title 15, ch. 8). Community-property state. Probate sits in the magistrate division.
Sources — investigate further
The steps above are drawn from Idaho's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.