Idaho Last Will and Testament

Yes. Idaho Code §15-2-502 recognizes holographic wills if they are entirely in the testator's own handwriting and signed by the testator. No witnesses or notarization are required. However, holographic wills are more likely to be challenged. A formally witnessed will is always preferable when possible.

No. Idaho does not impose a state estate tax or inheritance tax. Idaho's estate tax was tied to the federal estate tax credit (pickup tax) and was effectively eliminated when the federal credit was repealed in 2005. Estates are only subject to federal estate tax (currently over $13.6 million per person in 2024).

Intestate succession under Idaho Code §15-2-101 applies. Idaho is a community property state. Community property goes entirely to the surviving spouse. Separate property is distributed based on who survives: all to spouse if no children, or divided between spouse and children. Domestic partners have no rights without a will.

Yes, with some caveats. You can disinherit adult children by explicitly stating so in your will. However, pretermitted children (children born or adopted after the will is executed and not mentioned) may claim an intestate share unless you update the will. Children cannot be completely disinherited without explicit language in the will.