EstateNew Hampshire estate planning rules
Last reviewed Oct 29, 2026 · How we research
Law tags:State lawFederal lawFederal + state
At a glance
At a glance| Question | Answer | |
|---|---|---|
| Probate always required? | No. Assets that are jointly owned, have a named beneficiary, or are in a trust or TOD deed usually skip probate. | Details |
| Small-estate / simplified option? | No small-estate affidavit. Simple estates usually use waiver of administration under RSA 553:32, which has no dollar cap. | Details |
| TOD deeds allowed? | Yes | Details |
| State estate tax? | No (NH Department of Revenue Administration) | Details |
| State inheritance tax? | No | Details |
| Must file will with court? | Yes, even with no probate. | Details |
| Medicaid look-back | 60 months (federal rule, applied by the state) | Details |
| Holographic (handwritten, unwitnessed) wills valid? | No. Witnesses are required (RSA 551:2). | Details |
Transfer on death deed allowed? Yes. New Hampshire allows transfer on death deeds for real estate under its Uniform Real Property Transfer on Death Act. The deed must be titled “Transfer on Death Deed,” meet ordinary deed requirements, and be recorded at the county registry of deeds before death and within 60 days of signing.
Wills: Two witnesses. Notarizing is optional but makes the will self-proved.
Probate: No small-estate affidavit. Simple estates usually use waiver of administration under RSA 553:32, which has no dollar cap.
WillsState law
Wills- A will must be signed by the testator and by two or more credible witnesses. Source: RSA 551:2, checked Oct 29, 2026.
- A will can be made self-proved with an affidavit signed before a notary or justice of the peace. Source: RSA 551:2-a, checked Oct 29, 2026.
- New Hampshire statute does not provide for unwitnessed handwritten (holographic) wills; the witness requirement in RSA 551:2 applies. Source: RSA 551:2, checked Oct 29, 2026.
Financial power of attorneyState law
Financial power of attorney- A general power of attorney must be signed by the principal (not electronically) and acknowledged before a notary or other official, with a signed disclosure statement attached. Source: RSA 564-E:105, checked Oct 29, 2026.
- A power of attorney is durable by default unless it says it ends on incapacity. Source: RSA 564-E:104, checked Oct 29, 2026.
- New Hampshire provides an optional statutory form power of attorney. Source: RSA 564-E:301, checked Oct 29, 2026.
Medical power of attorney & advance directiveState law
Medical power of attorney & advance directiveOfficial form/source: RSA 137-J:20 statutory advance directive form (NH General Court).
- Advance directives (durable power of attorney for health care and living will) are governed by RSA 137-J, which includes a statutory form. Source: RSA 137-J:20, checked Oct 29, 2026.
- The advance directive must be signed before two qualified witnesses (not the agent, spouse, heirs or attending practitioner) or before a notary or justice of the peace. Source: RSA 137-J:14, checked Oct 29, 2026.
Transfer on death deeds: YesState law
Transfer on death deeds: YesNew Hampshire allows transfer on death deeds for real estate under its Uniform Real Property Transfer on Death Act. The deed must be titled “Transfer on Death Deed,” meet ordinary deed requirements, and be recorded at the county registry of deeds before death and within 60 days of signing.
- An individual may transfer property to beneficiaries effective at death by a transfer on death deed. Source: RSA 563-D:5, checked Oct 29, 2026.
- The deed is void unless titled “Transfer on Death Deed,” it states the transfer occurs at death, and it is recorded before death and within 60 days after signing. Source: RSA 563-D:9, checked Oct 29, 2026.
- A transfer on death deed is revocable. Source: RSA 563-D:6, checked Oct 29, 2026.
Do you need probate?State law
Do you need probate?Do you need probate?
Assets that usually skip probate:
- Jointly owned property with right of survivorship
- Payable-on-death (POD) and transfer-on-death (TOD) bank and brokerage accounts
- Life insurance and retirement accounts with a living named beneficiary
- Property titled in a living trust
- Real estate with a transfer on death deed, where the state allows one
What usually requires probate:
- Assets in the person’s sole name with no beneficiary or co-owner
- Real estate in the person’s sole name with no TOD deed or trust
- An estate above the state’s small-estate limit, or one that doesn’t qualify for the shortcut
- Debts or disputes that need a court-appointed representative
New Hampshire shortcut: No small-estate affidavit. Simple estates usually use waiver of administration under RSA 553:32, which has no dollar cap.
Quick decision guide
- Did the person own anything in their sole name with no beneficiary, co-owner or trust? No → probate is usually not needed (but check the will-filing rule below). Yes → go to 2.
- Is that property under the state’s small-estate limit or eligible for its simplified procedure? Yes → use the shortcut. No → a probate case is usually needed.
What you may still have to do with no probate
Yes, even with no probate. The person named as executor must file the will in the probate court within 30 days after the death (or after learning they were named, if later). If the estate has assets, the will must be proved or the executor must file a written refusal. If there are no probate assets (for example, everything was jointly owned), the executor still files the original will along with a death certificate, and it is filed “with no administration.” Neglecting this duty can cost $20 for each month after the 30 days.
- Executor must file the will within 30 days; with no assets, file the will plus a death certificate with no administration. Source: RSA 552:3, checked Oct 29, 2026.
- Forfeit of $20 per month for neglect after the 30 days, unless excused by the court. Source: RSA 552:4, checked Oct 29, 2026.
When do you need probate? · How to file a will after someone dies
Filing a will: do you need to, and howState law
Yes, even with no probate. The person named as executor must file the will in the probate court within 30 days after the death (or after learning they were named, if later). If the estate has assets, the will must be proved or the executor must file a written refusal. If there are no probate assets (for example, everything was jointly owned), the executor still files the original will along with a death certificate, and it is filed “with no administration.” Neglecting this duty can cost $20 for each month after the 30 days.
Where: Circuit Court – Probate Division for the county where the person lived. Find yours: New Hampshire probate courts by county. File the original signed will; courts generally will not accept a copy as the original.
Getting death certificates for estate mattersState law
Getting death certificates for estate mattersWhere to order: Any New Hampshire town or city clerk, or the NH Division of Vital Records Administration (official site). The funeral home usually orders the first certified copies for the family.
Certified copies cost $15 for the first copy and $10 for each additional copy ordered at the same time; copies go only to people with a “direct and tangible interest.”
- Fee: $15 for the search and first copy, $10 for each subsequent copy. Source: RSA 5-C:10, checked Oct 29, 2026.
- Death records are released only to people with a direct and tangible interest; death records before 1948 are public. Source: RSA 5-C:102, checked Oct 29, 2026.
Probate & small estatesState law
- New Hampshire has no small-estate affidavit. Instead, an estate can use waiver of administration (no inventory, bond or accounting) when, for example, the sole beneficiary or sole heir is appointed administrator, all beneficiaries or heirs serve or assent, or the court finds it appropriate. The statute sets no dollar limit. Source: RSA 553:32, checked Oct 29, 2026.
- Under waiver of administration, the administrator files an affidavit of administration between 6 months and 1 year after appointment. Source: RSA 553:32, I(b), checked Oct 29, 2026.
- Each county has one Circuit Court Probate Division; the statewide phone line is 1-855-212-1234. Source: NH Judicial Branch – Find a Court, checked Oct 29, 2026.
Probate costsState law
New Hampshire sets probate filing fees by court rule and does not set a statutory percentage fee for executors or attorneys. We have not yet published the current fee amounts.
State estate & inheritance taxState law
State estate & inheritance tax- New Hampshire has no estate tax and no inheritance tax in effect. Source: NH Department of Revenue Administration, checked Oct 29, 2026.
Federal estate & gift taxFederal law
- The 2026 federal basic exclusion amount is $15,000,000 per person, shared by estate and gift tax. Source: IRS – What’s new, Estate and gift tax, checked Oct 29, 2026.
- Above the exclusion, the top federal estate tax rate is 40%. Source: 26 U.S.C. § 2001(c), checked Oct 29, 2026.
Medicaid look-back & nursing home careFederal + state
Medicaid look-back & nursing home careFederal law sets a 60-month look-back on gifts and other transfers for less than fair market value when someone applies for Medicaid nursing home care; each state’s Medicaid agency applies it, including the penalty divisor. New Hampshire-specific figures are not yet verified on this site.
- Look-back period of 60 months for transfers on or after February 8, 2006. Source: 42 U.S.C. § 1396p(c)(1)(B), checked Oct 29, 2026.
Finding assetsFederal + state
Finding assetsFederal: as executor or administrator you can ask the IRS for the deceased person’s tax transcripts (Form 4506-T), sending a death certificate and your court letters or Form 56. Interest, dividend and retirement income on the transcripts points to accounts. New Hampshire: search the state’s official unclaimed property list: NH State Treasury, Abandoned Property Division. Real estate: check the registry of deeds or recorder for the county (New Hampshire county pages).
- An executor can request the deceased person’s tax transcript with a death certificate and Letters Testamentary or Form 56. Source: IRS – Request deceased person’s information, checked Oct 29, 2026.
- Official unclaimed property search for New Hampshire. Source: NH State Treasury, Abandoned Property Division, checked Oct 29, 2026.
Finding debts & creditor deadlinesFederal + state
Finding debts & creditor deadlinesFederal: family members generally aren’t personally liable for a deceased person’s debts unless they co-signed, held a joint account, or state law makes them liable; debts are paid from the estate. New Hampshire creditor deadline: A creditor must exhibit (present) its claim to the administrator within 6 months after the original grant of administration, and generally must sue within 1 year after that grant. A notice by registered mail stating the claim and demanding payment counts as presenting it.
- Survivors generally aren’t responsible unless an exception applies (co-signer, joint account holder, certain spouse or community property rules). Source: CFPB – Does a person’s debt go away when they die?, checked Oct 29, 2026.
- Claim must be exhibited within six months after the original grant of administration. Source: RSA 556:3, checked Oct 29, 2026.
- Registered-mail notice of the claim and demand is sufficient. Source: RSA 556:2, checked Oct 29, 2026.
- Suit against the administrator must begin within one year after the original grant of administration (with exceptions). Source: RSA 556:5, checked Oct 29, 2026.
Getting medical recordsFederal + state
Federal (HIPAA): the deceased person’s personal representative, meaning the executor, administrator or other person with authority under state law, can get their medical records for 50 years after death. Providers must respond within 30 days (one 30-day extension allowed) and may charge only a limited cost-based fee. Who counts as the representative when no one has been appointed is set by New Hampshire law; we haven’t yet verified a New Hampshire-specific statute, so ask the provider’s records office what proof it accepts.
- Personal representative of a decedent = executor, administrator or other person with authority under applicable law; protection lasts 50 years after death. Source: HHS – Health Information of Deceased Individuals, checked Oct 29, 2026.