What Is a Waiver of Full Administration in NH?

A waiver of full administration in NH is a streamlined probate track under RSA 553:32 that lets qualifying estates settle without filing an inventory, posting a surety bond, or producing a formal accounting. The estate still goes through the Circuit Court’s Probate Division, and a closing statement is still required, so this isn’t a way around court. It’s a way around most of the paperwork.

The waiver works because the people who inherit are also the people running the estate, or have formally agreed to whoever is. That alignment removes the main reason courts impose heavy oversight: the risk that an administrator mishandles assets belonging to someone else.

Who Qualifies

RSA 553:32 lays out six scenarios where an estate qualifies, whether the decedent left a will (testate) or not (intestate):¹

One person inherits everything under the will and is appointed administrator.
Every beneficiary named in the will serves as a co-administrator, or gives written assent to whoever is appointed.
A trust is the sole beneficiary under the will, and one or more trustees (or another appropriate person with the trustees’ assent) serves as administrator.
There’s no will, and the sole heir, including a surviving spouse, is appointed administrator.
There’s no will, and every heir, including any surviving spouse, serves as co-administrator or assents to the person who does.
The judge finds a waiver appropriate under the circumstances, even if the estate doesn’t fit neatly into the categories above.

If the estate doesn’t quite fit, there’s some room to reshape it. A would-be beneficiary can disclaim their inheritance or decline to serve as executor, which may collapse the estate into a qualifying configuration. A guardian can also be appointed as administrator if the ward qualifies.¹

What You Skip, and What You Still Owe

Three requirements fall away when the waiver is granted:

No formal inventory cataloging every asset and its value.
No surety bond. In full administration, bond premiums can add hundreds of dollars to estate costs.
No detailed accounting of income received, expenses paid, and distributions made.

Together, these save real money and weeks of effort. What they don’t change is the administrator’s personal responsibility for the estate’s debts, taxes, and administration expenses. The waiver cuts the reporting, not the obligation.²

Filing the Petition

Everything begins with the Petition for Estate Administration (Form NHJB-2145-Pe), filed electronically through the Probate Division. It’s the same petition used for any estate; you indicate on it that you’re requesting waiver of full administration.³

You’ll need the decedent’s full legal name, date of death, and a list of all heirs-at-law. If there’s a will, you’ll need the original. The e-filing system transmits digital copies, but the original will itself typically must be delivered to the court separately.⁴

If the administrator lives outside New Hampshire, or plans to leave the state for more than a year, file an Appointment of Resident Agent (Form NHJB-2120-P) as well. That designates a New Hampshire resident to accept legal notices on the administrator’s behalf.⁵

Filing fees scale with the estate’s gross value and are the same whether you pursue full administration or waiver:

$10,000 or less: $150
$10,001 to $25,000: $205
More than $25,000: $305

Estates that need a publication notice to alert unknown creditors pay an additional $55 publication fee through the e-filing system.⁶

If the court grants the appointment and the waiver, you’ll receive a Certificate of Appointment. Banks, title companies, and other institutions rely on it as proof of your authority to access accounts and transfer property.

The Six-Month Wait and One-Year Deadline

You cannot close the estate until at least six months after your appointment date. You must close it within one year of that date, unless the court grants an extension for good cause.²

The six-month floor gives creditors time to come forward. They have one year from your appointment to file a civil action for what they’re owed.⁷

Miss the one-year deadline without an extension and the court can order the estate into full administration. That means going back and completing the inventory, obtaining the bond, and filing the accounting you originally avoided.¹

Closing the Estate

The closing document is the Waiver of Full Administration Statement (Form NHJB-2144-Pe). In it, the administrator certifies that no outstanding debts or obligations remain against the estate. All funeral costs, medical bills, and taxes must be resolved before you file.²

The form also requires a list of all real estate the decedent owned at death. Once the court approves the statement, the estate is officially closed and the administrator is released from further duties.⁸

Taxes Still Apply

The waiver removes court reporting, not tax filings. A final federal income tax return (Form 1040) must be filed for the decedent covering January 1 through the date of death. If the estate earns income after death from interest, rent, or asset sales, a separate estate income tax return (Form 1041) is required for any year the estate’s gross income reaches $600 or more.

New Hampshire repealed its Interest and Dividends Tax effective January 1, 2025, so estates no longer owe state-level income tax on interest or dividend earnings.⁹ New Hampshire has no state estate tax or inheritance tax.¹⁰ A federal estate tax return (Form 706) is only required when the gross estate exceeds the federal exemption, which is $15,000,000 for 2026.¹¹ Most New Hampshire estates fall well below that line, but confirm the total value early.

Not the Same as Summary Administration

The two get confused. Waiver of administration under RSA 553:32 applies from the start: qualifying estates never file an inventory, post a bond, or produce an accounting.

Summary administration is an exit ramp for estates already in full administration. If an estate began the standard process but all debts are paid and every beneficiary agrees continued court supervision is unnecessary, the administrator can file a Motion for Summary Administration along with an Assent for Summary Administration (Form NHJB-2122-Pe) signed by all interested parties. If the court grants it, no final accounting is required and the estate closes early.¹²

If you qualify for the waiver, it’s almost always the better route. Fewer forms, fewer fees, simpler timeline.

1
New Hampshire General Court. New Hampshire Code 553:32 – Waiver of Administration
2
New Hampshire Judicial Branch. New Hampshire Waiver of Administration Information
3
New Hampshire Judicial Branch. Petition for Estate Administration (e-File Only)
4
New Hampshire Judicial Branch. Electronic Services
5
New Hampshire Judicial Branch. Appointment of Resident Agent
6
New Hampshire Judicial Branch. Estates
7
New Hampshire Judicial Branch. Creditor of Estate
8
New Hampshire Judicial Branch. Waiver of Full Administration Statement to Close Estate
9
New Hampshire Department of Revenue Administration. Repeal of NH Interest and Dividends Tax Now in Effect
10
New Hampshire Department of Revenue Administration. Inheritance and Estate Taxes
11
Internal Revenue Service. Estate Tax
12
New Hampshire Judicial Branch. Administering an Estate Booklet