Wills and estate planning in Idaho

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Idaho a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2
Handwritten (holographic) will	Recognised
Self-proving affidavit	Available
Electronic wills	Allowed
Power of attorney	No notary · Uniform Power of Attorney Act
Health care directive	0 witnesses
State estate tax	No
State inheritance tax	No
Community property	Yes
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Idaho Code § 15-2-502.

A will or any provision of it is not invalid because an interested witness signs it (Idaho Code § 15-2-505(b)).

Witnesses must be 18 or older (§ 15-2-505(a)). Holographic will is valid if the signature and material provisions are in the testator's handwriting (§ 15-2-503). Uniform Electronic Wills Act enacted 2023 (SB 1092), retroactive to Jan. 1, 2020 (§§ 15-2-1101 to -1111). It allows witnesses in electronic presence, and the self-proving affidavit for an electronic will must be signed at the same time as the will. Community property state: a will can dispose of only the decedent's half of community property.

Power of attorney

Statute: Idaho Code § 15-12-101 et seq. (Uniform Power of Attorney Act, 2008).

Only the principal's signature is required. Notary acknowledgment makes the signature presumed genuine (§ 15-12-105) and is needed for recording and for third-party acceptance protections, so notarize in practice. Hot powers need an express grant (§ 15-12-201, UPOAA § 201 analog; section not re-fetched). Statutory form at § 15-12-301.

Health care directive

Called: Advance Care Planning Document (formerly Living Will and Durable Power of Attorney for Health Care).

Statute: Idaho Code §§ 39-4501 to 39-4516 (Medical Consent and Natural Death Act, rewritten by 2023 HB 223); § 39-4510.

Valid if it contains the person's name, date of birth, phone number and mailing address, the signature of the person or their authorized agent, and the date signed (§ 39-4510(1)). Witnesses and notarization are optional. The Dept. of Health and Welfare form is optional, and the state keeps a registry for these documents.

If there's no will: what a spouse gets

The spouse keeps their own half of community property and takes the decedent's half. For separate property, the spouse gets one-half when there are surviving issue, whether or not the children are the spouse's (Idaho Code § 15-2-102).

A spouse's right to a share

No general elective share; the surviving spouse already owns half of community property. Augmented-estate rights reach only quasi-community property (Idaho Code §§ 15-2-201 to 15-2-209; § 15-2-202).

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Light: UPC informal probate. Personal property can be collected by affidavit 30 days after death if the probate estate, less liens, is $100,000 or less (Idaho Code § 15-3-1201).

Official form: healthandwelfare.idaho.gov.

Money God drafts a Idaho will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.