New Hampshire Probate Guide
If you've just lost someone and are facing the New Hampshire probate process — this guide walks you through what it costs, how long it takes, the exact filings New Hampshire requires, and whether you can avoid formal probate entirely.
Typical Timeline
9–15 months
Uncontested formal probate
Small Estate Threshold
$10,000
Affidavit of Estate (Estates Under $10,000) / Waiver of Administration
Court
Circuit Court — Probate Division
Filing fee: $65–$300
Executor Commission
Reasonable fee
~$25,000 on a $1M estate
New Hampshire probate is required when the decedent left any solely-owned probate assets — including real estate — not held in trust, joint tenancy with right of survivorship, or covered by a beneficiary designation. New Hampshire's Waiver of Administration procedure (RSA 553:32) allows simpler handling when only a sole heir (spouse, sole child, sole parent, or trustee) is involved.
New Hampshire formal probate typically takes 9–15 months. The 12-month creditor claim period (RSA 556:1) sets the minimum timeline. Waiver of administration estates (filed 6–12 months after appointment) can close earlier; contested or complex estates run 18+ months.
New Hampshire's Affidavit of Estate (Estates Under $10,000) / Waiver of Administration allows qualifying estates to skip formal probate.
Current threshold: $10,000
New Hampshire does not offer a true small-estate affidavit-only process for most families. For estates under $10,000, an Affidavit of Estate can be used. For larger estates, the 'Waiver of Full Administration' (RSA 553:32) substantially streamlines proceedings — but the personal representative must first be appointed and then wait at least 6 months before filing the waiver affidavit.
New Hampshire does not use a statutory percentage fee schedule. Under New Hampshire practice, executors and administrators are entitled to 'reasonable compensation' for services rendered, approved by the Probate Division of the Circuit Court. Fees can be a flat amount, hourly, or a percentage — all subject to court approval.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $25,000.
Attorney fees:
Attorney fees are 'reasonable' (no statutory percentage). Typical New Hampshire probate attorney fees range from $3,000–$6,000 for straightforward proceedings to $6,000–$15,000+ for complex or contested matters.
Multiple co-executors:
When multiple personal representatives serve, total reasonable compensation is generally divided among them rather than paid in full to each.
Statute: Reasonable compensation approved by the Probate Division (no specific RSA citation)
Under RSA 553:13 and 553:23, every administrator or executor must post bond with sufficient sureties acceptable to the probate judge before letters issue, particularly when the estate value exceeds $25,000. The will can waive bond, and the court may accept other forms of security.
Statute: RSA 553:13, 553:23
New Hampshire has no state estate tax and no inheritance tax. The Legacy & Succession Tax (NH's historical inheritance tax) was repealed effective for deaths on or after January 1, 2003. The Interest and Dividends tax was also fully repealed effective January 1, 2025, leaving New Hampshire with zero state income tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual and $30 million per married couple under the One Big Beautiful Bill Act.
New Hampshire is a separate-property state. Under RSA 560:10 and 560:14, a surviving spouse may waive the will and elect to take a statutory share — generally the lesser of one-third of the estate or what they would have received in intestacy. The election (and homestead release) must be filed within 6 months of the administrator's appointment, or such later date as the court permits. New Hampshire law confirms that property transferred by TODD is not considered part of the probate estate for elective share purposes (though it remains liable for statutory allowances).
New Hampshire's Medicaid estate recovery program, administered by the Department of Health and Human Services, pursues recovery from the probate estate of recipients aged 55+ who received OAA, ANB, BCCP, MEAD, APTD or other medical assistance. The state may also file a TEFRA lien during the recipient's lifetime against the home if no spouse, minor child, disabled child, or sibling with an equity interest lives there. Recovery is waived in undue hardship cases. New Hampshire applies the federal 5-year (60-month) lookback.
New Hampshire's 12-month creditor claim period from the date of appointment (RSA 556:1) is significantly longer than most states' 4–6 month windows. This sets a practical floor of about 12 months for most New Hampshire estates before final distribution.
Statute: RSA 556:1
New Hampshire enacted the Transfer on Death Deed Act (RSA 477-A) effective January 1, 2024, becoming one of the last New England states to authorize TODDs. A properly executed, notarized, and recorded TODD transfers real property outside probate at death and remains fully revocable during the owner's lifetime.
Statute: RSA Chapter 477-A
The full New Hampshire executor checklist has 24 milestones: 8 specific to New Hampshire law (shown below — filings, forms, and court interactions tied to New Hampshire statutes) and 16 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the New Hampshire Division of Vital Records Administration, or the town clerk where the death occurred. These are required by the court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. New Hampshire follows its own probate statutes under RSA Chapter 547-560. Any person in custody of a will must deliver it to the Circuit Court, Probate Division in the county where the decedent resided. New Hampshire's Circuit Court, Probate Division handles probate matters in each county.
File petition for probate with the Circuit Court
File a Petition for Estate Administration and the will with the Circuit Court, Probate Division in the county where the decedent was domiciled. New Hampshire offers full administration and summary administration (see the small-estate threshold above for current limits). A Voluntary Administration procedure is available for very small estates.
Receive Letters Testamentary or Letters of Administration
After the Circuit Court, Probate Division appoints the administrator (New Hampshire's term for personal representative), Letters are issued. The administrator must post a bond unless waived. Obtain multiple certified copies.
File final personal income tax return (Form 1040)
File the decedent's final federal income tax return (Form 1040) for January 1 through the date of death. New Hampshire does not impose a general income tax on wages or salaries, but does tax interest and dividend income (the Interest and Dividends Tax was repealed effective 2025). A surviving spouse may file the federal return jointly.
File estate income tax return (Form 1041) if applicable
If the estate earns more than $600 in gross income during administration, file federal Form 1041. New Hampshire does not impose a state income tax on fiduciary income (following repeal of the Interest and Dividends Tax).
File estate tax return (Form 706) if applicable
If the gross estate exceeds the federal estate tax exemption, file federal Form 706 within nine months of death. New Hampshire does not impose a separate state estate or inheritance tax. Form 706 may be filed for portability.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or New Hampshire intestacy law (RSA 561:1 et seq.). New Hampshire provides the surviving spouse a homestead right and the right to waive the will. Obtain signed receipts from all beneficiaries.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Publish notice of appointment
Publish a notice of the administrator's appointment in a newspaper of general circulation in the county. Under RSA 550:10, creditors have six months from the date of appointment to present their claims. Also notify all known creditors by mail.
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an inventory of all estate assets with the court within 90 days of appointment. The inventory must include all real and personal property with date-of-death fair market values. Engage appraisers for real property and other valuable assets.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
Review and pay valid creditor claims
Evaluate all claims presented within the six-month claims period. Pay valid claims from estate funds in the order of priority established by RSA 554:19: costs of administration, funeral expenses, debts with federal preference, taxes, expenses of last illness, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
File accounting with the Circuit Court, Probate Division
File a final accounting with the Circuit Court, Probate Division detailing all receipts, disbursements, and distributions, as required by RSA 554:26. The court will review and approve the accounting. Interested persons may file objections.
Obtain discharge and close the estate
After the court approves the accounting and all distributions are complete, the court enters a decree of distribution and discharges the administrator. The estate is officially closed.
Close the estate bank account
After all distributions are complete, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain financial records for at least five years.
Non-New Hampshire residents who die owning New Hampshire real estate require an ancillary probate in the Probate Division of the Circuit Court for the New Hampshire county where the property is located, unless the property was covered by a recorded New Hampshire TODD.
Full New Hampshire probate typically takes 9–15 months, driven by the unusually long 12-month creditor claim period (RSA 556:1). Waiver of Administration cases can close earlier (after a 6-month minimum from appointment). Contested estates can extend 18+ months.
Circuit Court Probate Division filing fees range from approximately $65 to $300+ depending on the proceeding. Executor and attorney fees are 'reasonable' (no statutory percentage). Typical attorney fees run $3,000–$6,000 for straightforward probate and $6,000–$15,000+ for complex matters.
New Hampshire offers an Affidavit of Estate for estates valued at $10,000 or less. For larger estates without a true small-estate shortcut, the Waiver of Full Administration (RSA 553:32) streamlines proceedings — but the personal representative must wait at least 6 months after appointment before filing the waiver affidavit.
Most New Hampshire estates benefit from an attorney due to the formal court-supervised process and 12-month creditor period. Waiver-of-administration cases and very small estates (under $10,000) are sometimes handled pro se by a sole heir.
Yes — common New Hampshire probate-avoidance tools include revocable trusts, joint tenancy with right of survivorship, payable-on-death accounts, beneficiary designations, and (effective January 1, 2024) Transfer on Death Deeds under RSA 477-A.
Under New Hampshire practice, the custodian should deliver the will within 30 days of knowledge of death to the Probate Division of the Circuit Court or the nominated administrator. Failure to deliver promptly can expose the custodian to civil damages and court compulsion.
No. New Hampshire has no state estate tax, no inheritance tax, and (effective January 1, 2025) no state income tax. The Legacy & Succession Tax was repealed for deaths on or after January 1, 2003. Only the federal estate tax applies, with a 2026 exemption of $15 million ($30 million per married couple) under the One Big Beautiful Bill Act.
Yes — New Hampshire authorized Transfer on Death Deeds effective January 1, 2024, under RSA Chapter 477-A. A properly executed, notarized, and recorded TODD transfers real property outside probate at the owner's death and remains revocable during life.
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This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed New Hampshire probate attorney.