In many states the law provides an informal means or process for administering small estates, as defined by the state’s statutes.

For example, in some states an estate under a certain value may be distributed using an affidavit known as a small estate affidavit that is signed by the persons to whom the estate’s assets are to be distributed and two disinterested witnesses.

And other states have a simplified small estate process under which the successor to an interest in real property may petition the court to transfer the real property and recognize the transfer of personal property.

Laws vary from state to state and a state’s informal process for administering a small estate is usually located in the state’s statutes—often in the estates code or probate code.

In Idaho, the law provides a simplified process for administering small estates through the use of a Small Estate Affidavit. According to Idaho Code § 15-3-1201, if the value of the decedent's personal property does not exceed $100,000, the successors may collect the property by using an affidavit. This process allows for the transfer of assets without formal probate proceedings. The affidavit can be presented to the person or institution holding the assets 30 days after the decedent's death, and it must state that the estate owes no federal estate tax and that the claiming successors are entitled to the property. Additionally, Idaho law allows for a summary administration process for small estates under certain conditions, which can be a faster and less expensive alternative to regular probate. It's important for individuals to consult with an attorney to ensure compliance with all legal requirements and to determine the most appropriate course of action for administering a small estate in Idaho.