New Hampshire Executor & Trustee Checklist
You've been named executor or trustee in New Hampshire — and probably handed no instructions. This is the ordered list of what to do, in the sequence New Hampshire 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
- Executor (named in a will) or Administrator (appointed)
- Court
- Circuit Court – Probate Division (statewide)
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 6 months from the date of appointment
- Inventory deadline
- Filed with the Probate Division within 90 days of appointment
- Trustee notice deadline
- 60 days
- 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 Circuit Court – Probate Division (statewide).
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This is the document that proves you have authority to act as Executor (named in a will) or Administrator (appointed).
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The fiduciary publishes notice of appointment and gives notice to interested persons (RSA 556:1, 556:3, 556:5). NH keys the bar to appointment date rather than publication.
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Filed with the Probate Division within 90 days of appointment (RSA 554:1).
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Fiduciary gives notice of appointment to interested persons and publishes; NH does not use the UPC 30-day information-notice format.
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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 (legacy/succession tax repealed in 2003).
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Collect a signed receipt or release from every beneficiary when you distribute.
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Final Account filed with and allowed by the Probate Division (regular administration) — not before the 6-month creditor period; regular estates typically run ~12 months. Waiver estates close faster with no final accounting.
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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60 days — NH Trust Code (RSA 564-B:8-813): notify qualified beneficiaries within 60 days after a trust becomes irrevocable / settlor's death.
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The fiduciary publishes notice of appointment and gives notice to interested persons (RSA 556:1, 556:3, 556:5). NH keys the bar to appointment date rather than publication.
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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 New Hampshire
No traditional small-estate affidavit. Instead, Waiver of Administration (RSA 553:32) where the surviving spouse is sole beneficiary (or similar) — proceeds without filing an inventory or accounting. The 6-month creditor period still applies.
Final Account filed with and allowed by the Probate Division (regular administration) — not before the 6-month creditor period; regular estates typically run ~12 months. Waiver estates close faster with no final accounting.
Waiver of administration (RSA 553:32) is NH's substitute for a small-estate affidavit. No estate or inheritance tax. Creditor bar runs from date of appointment (6 months), not from publication.
Sources — investigate further
The steps above are drawn from New Hampshire'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.