Probate in New Hampshire runs through the probate division of the circuit court in the county where the deceased person lived, and the New Hampshire probate court rules and procedures set out a clear sequence: file a petition, get appointed, publish notice to creditors, inventory the assets within 90 days, pay debts in the statutory order, handle taxes, and distribute what remains before filing a final accounting. Estates worth $25,000 or less after liens and debts can skip most of that through a waiver of administration.
Start Here: Does the Estate Need Full Probate?
Not every death triggers full administration. Under RSA 553:32, if the total value of the estate minus liens and debts is $25,000 or less and the deceased was domiciled in New Hampshire, the surviving spouse or person entitled to the property can use a waiver of administration.1New Hampshire Judicial Branch. What Is Waiver of Administration The person taking the waiver agrees to pay all known debts and funeral expenses, distribute the remainder to the rightful heirs or beneficiaries, and file a final accounting with the court within one year. Any interested person can petition to convert the waiver into a full administration if problems surface.2New Hampshire General Court. New Hampshire Code 553-32 – Waiver of Administration
For a modest estate with no disputes, the waiver route is faster and cheaper. Everything below applies when full probate is needed.
Filing the Petition
File in the probate division of the county where the deceased was domiciled. If there is a will, the form is Petition for Estate Administration NHJB-2145-P; without a will, it is NHJB-2146-P. Both require a certified death certificate, and a will petition must include the original will.3New Hampshire Judicial Branch. Petition for Estate Administration
Filing fees scale with the estate’s gross value:
- $10,000 or less: $150
- $10,001 to $25,000: $205
- Over $25,000: $305
These are entry fees only. Legal notices, certified copies, and appraisals cost extra.4New Hampshire Judicial Branch. Rule 169 Fees
After the court approves the petition, it issues a notice of appointment giving the executor or administrator authority to act. The register of probate then publishes notice in a local newspaper for two successive weeks to alert creditors and other interested parties.5New Hampshire General Court. New Hampshire Code 550-10 – Publication of Notice in Newspaper Skipping publication can invalidate the appointment or stall the case.
Bond Before You Act
Before taking control of estate assets, the executor generally must post a bond. Under RSA 553:13, estates with a gross value of $25,000 or less need only a personal bond without sureties, meaning no insurance company backing.6New Hampshire General Court. New Hampshire Code 553-13 – Bond Larger estates typically require a surety bond, priced on estate size and the executor’s creditworthiness. A will can waive the bond, and beneficiaries can agree to waive it, but the court can still require one if it has concerns about protecting assets.
Inventory Within 90 Days
The executor must file a complete inventory of the deceased person’s assets with the court within 90 days of appointment.7New Hampshire General Court. New Hampshire Code 554-1 – Inventory Everything belongs on it: real estate, bank accounts, vehicles, investments, life insurance payable to the estate, and personal property. Real estate, business interests, and items like antiques or artwork usually need professional appraisals.
The executor also has to protect those assets throughout probate, which means maintaining real property, keeping insurance in force, and securing financial accounts. The inventory is the foundation for everything that follows, and missing assets can create personal liability.
Paying Creditors in the Right Order
Identify and notify known creditors after appointment. The newspaper publication under RSA 550:10 handles general notice to creditors the executor doesn’t know about.5New Hampshire General Court. New Hampshire Code 550-10 – Publication of Notice in Newspaper Creditors who don’t file within the statutory period lose the right to collect.
When the estate can’t pay everyone, New Hampshire sets a strict order: administration costs first, then funeral expenses, then federal tax obligations, then other debts.8New Hampshire General Court. New Hampshire Code 554-19 – Order of Payment of Claims Federal tax liens have their own priority under federal law and can override the state order when a Notice of Federal Tax Lien was recorded during the deceased person’s lifetime.9Internal Revenue Service. 5.5.2 Probate Proceedings An executor who pays lower-priority creditors ahead of higher-priority ones can be personally responsible for the difference.
Taxes
New Hampshire does not impose a state estate tax. The state repealed its legacy and succession taxes for deaths occurring after January 1, 2003, and the state estate tax return (NH-706) is no longer required for deaths after January 1, 2005.10NH Department of Revenue Administration. Inheritance and Estate Taxes
Federal estate tax is separate. For 2026, the filing threshold is $15,000,000 per individual, an increase from the prior year under the One, Big, Beautiful Bill signed into law on July 4, 2025.11Internal Revenue Service. What’s New – Estate and Gift Tax Estates above the threshold must file IRS Form 706 within nine months of the date of death.12eCFR. 26 CFR 20.6075-1 – Returns; Time for Filing Estate Tax Return Most New Hampshire estates won’t hit it, but the executor still has to file the deceased person’s final personal income tax return and pay any outstanding tax.
If the estate itself earns more than $600 in gross income during administration, from interest, rent, or dividends on estate assets, the executor must file IRS Form 1041, and quarterly estimated payments may apply.13Internal Revenue Service. File an Estate Tax Income Tax Return
Distributing What Remains
Once debts, taxes, and administration expenses are settled, the executor distributes the balance. A valid will controls. Without one, RSA 561:1 applies, and the surviving spouse’s share depends on who else survived:
- No surviving children or parents: the spouse takes the entire estate.
- Surviving children who are also children of the spouse, and the spouse has no other children: the spouse receives the first $250,000 plus half the remaining balance.
- No surviving children but one or both parents survive: the spouse receives the first $250,000 plus three-quarters of the remaining balance.
- Surviving children who are also children of the spouse, but the spouse has other children who are not the deceased’s: the spouse receives the first $150,000 plus half the remaining balance.
Anything the spouse doesn’t receive passes to the deceased person’s children, parents, or more distant relatives in the order set by statute.14New Hampshire General Court. New Hampshire Code 561-1 – Distribution Upon Intestacy
Real estate transfers require a fiduciary deed, and the court may need to grant a license to sell depending on circumstances. Once distributions are complete, the executor files a final accounting showing every dollar in and out. After the court approves it, the estate is formally closed and the executor released. Collecting signed receipts and releases from beneficiaries before filing the accounting is standard practice and cuts down on later disputes.
Contesting a Will
Anyone who wants to challenge a will’s validity has six months from the initial probate to ask that the will be re-examined and proved in solemn form. Improper execution, lack of mental capacity, fraud, and undue influence are all decided in the probate court.15New Hampshire General Court. New Hampshire Code 552-7 – Proof, Solemn Form; Issues to Court Contests can extend probate considerably.
Executor Compensation
New Hampshire does not set executor compensation by statute. The probate court determines what is reasonable based on the time spent, the complexity of the estate, the results achieved, and local fee standards. Executors commonly charge an hourly rate or a percentage of the estate’s value, and the court reviews the amount before approving it.
Guardianships: A Separate Track
The probate court also handles guardianships under RSA 464-A when someone can no longer manage personal or financial affairs. The process starts with a Petition for Guardianship (form NHJB-2175-P) filed in the county where the incapacitated person lives, along with medical evidence, usually a physician’s affidavit. The filing fee is $260.4New Hampshire Judicial Branch. Rule 169 Fees
The proposed ward has an absolute right to an attorney. If the person doesn’t already have one, the court appoints counsel immediately upon filing, and the judicial council covers the cost.16New Hampshire General Court. New Hampshire Code 464-A-6 – Right to Counsel A guardian ad litem may also be assigned. At the hearing, the judge weighs testimony from medical professionals, family members, and the proposed ward before deciding whether guardianship is needed. If granted, the order specifies whether the guardian’s authority covers personal decisions, financial management, or both, and courts generally prefer the least restrictive option.
Guardianship doesn’t end at appointment. Guardians of the person must file annual reports under RSA 464-A:35 covering the ward’s living situation, medical condition, and overall well-being.17New Hampshire General Court. New Hampshire Code 464-A-35 – Annual Report of the Guardian of the Person Guardians of the estate face additional financial reporting, including regular accountings of income, expenses, and assets. Falling behind on reports is one of the fastest ways to draw court scrutiny or face removal.
What Happens If a Fiduciary Mishandles the Job
Probate judges have the same enforcement powers as the superior court. If an executor, guardian, or trustee ignores a court order or mishandles assets, the judge can compel compliance, freeze accounts, impound records, or direct the investment of estate funds into court-approved securities.18New Hampshire General Court. New Hampshire Code 547-11 – Enforcement of Orders Beneficiaries and other interested parties can file motions asking the court to step in.
In serious cases, the court can hold a fiduciary in contempt, with the possibility of fines or incarceration, and can remove the fiduciary and appoint a successor. Fraud or embezzlement can be referred for criminal prosecution. If you have been appointed, keeping meticulous records and documenting every decision is the practical protection. Courts don’t demand perfection, but they do expect transparency and good faith.