Idaho Small Estate Affidavit Form

• Maximum Amount: $100,000, the fair market value of the entire estate subject to probate, wherever located, less liens and encumbrances.^[1]
• Signing Requirements: Sworn affidavit (made under oath).^[2]
• Where to File: Not filed with the court, presented directly to the person or institution holding the asset.^[3]
• When to File: 30 days after death.^[4]
• Survivor Requirements: A rightful heir must survive the decedent by at least 120 hours (5 days).^[5]

If the decedent did not have a will, the beneficiary hierarchy is as follows:

• Spouse: The surviving spouse receives all of the community property.^[6] For the decedent’s separate property, the spouse receives all of it if the decedent left no children or parents; if the decedent left children, or parents but no children, the spouse receives one-half, and those heirs receive the rest.^[7]
• No Spouse, Children: The separate property that does not pass to the spouse goes to the children equally, with a deceased child’s share passing to that child’s descendants. If there is no surviving spouse, the children take the entire estate.^[8]

Step 1 – Wait 30 Days

At least 30 days must pass after the decedent’s death before the affidavit may be used.^[9]

Step 2 – Confirm the Estate Qualifies

The fair market value of the entire probate estate (less liens and encumbrances) must be $100,000 or less, the property must be personal property, and no personal representative or summary administration may be pending or granted.^[10]

Step 3 – Prepare the Affidavit

Prepare the affidavit reciting the statutory facts: the estate value is $100,000 or less, 30 days have elapsed, no administration is pending or granted, and the claimant is entitled to the property.^[11]

Step 4 – Sign Before a Notary

Execute the affidavit under oath.^[12]

Step 5 – Present the Affidavit to the Asset Holder

Present the affidavit to the bank, transfer agent, or other holder of the property to collect it or transfer registered ownership. (Real property and motor vehicles use separate processes.)^[13]