{"id":372998,"date":"2016-04-11T01:22:15","date_gmt":"2016-04-11T06:22:15","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/idaho-law\/idaho-probate-and-estate-tax-laws.html"},"modified":"2016-06-20T00:00:00","modified_gmt":"2016-06-20T05:00:00","slug":"idaho-probate-and-estate-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/idaho-law\/idaho-probate-and-estate-tax-laws.html","title":{"rendered":"Idaho Probate and Estate Tax Laws"},"content":{"rendered":"\n
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Idaho Probate and Estate Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Many states, including Idaho, have adopted the Uniform Probate Code to govern probate<\/a> within the state. Probate is the court-supervised process through which a deceased person’s estate is transferred to their heirs. Most assets must pass through probate, regardless of whether the decedent<\/a> died with a valid will (testate<\/a>) or without a valid will (intestate<\/a>). This article provides a brief overview of Idaho’s probate and estate tax laws.<\/p>\r\n

Idaho’s Probate Laws Under the Uniform Probate Code<\/h2>\r\n

The Uniform Probate Code (UPC) has been adopted by 18 states in whole, and by several others in part. Under the UPC, property that passes through probate and isn’t effectively disposed of by the deceased’s will passes via the UPC’s intestate succession laws. These laws are outlined in the table below.<\/p>\r\n\r\n

Code Section <\/b><\/p>\r\n<\/td>\r\n

Idaho Code section 15-2-1<\/a>: Intestate Succession<\/b><\/td>\r\n<\/tr>

Share of the Surviving Spouse<\/b><\/p>\r\n

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The surviving spouse receives the deceased’s separate property<\/a> as follows:<\/p>\r\n

Share of Heirs Other than the Surviving Spouse<\/b><\/p>\r\n

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Any portion of the deceased’s separate property that doesn’t pass to the surviving spouse is inherited in the following order until someone is alive to inherit: