Upon the death of the testator, the Will needs to be produced for probate. This is the only way property can pass in accordance with the Will.
The executor named in the New Hampshire Will must file the original Will with the probate court within: 552:3
- 30 days after the death of the testator; or
- 30 days after he/she becomes aware of being named executor.
If the estate has assets, the executor can either cause the Will to be proved or file a written refusal to accept the trust. 552:3
If there are no assets, the executor must provide the certificate of death and file the New Hampshire Last Will and Testament with no administration. 552:3
If the executor fails to make the filings in the required time, they will forfeit $20 for each month that elapses after the 30 days (unless they can provide a satisfactory excuse for the delay). 552:4
A petition for probate must include a list of the names and addresses (if known) of the surviving spouse and known heirs at law. 552:5-a
If there are no objections, the judge may allow probate of the Will in common form on the testimony of just one witness or no witness testimony if the New Hampshire Will is self-proved. 552:6 & 552:5-
Once the executor has been appointed, he/she has 60 days to notify each legatee named in the Will, the spouse and heirs at law that the Will has been proved. Within 90 days of the executor being appointed, the executor must certify to the judge that such notice has been given. 552:15
Legacy & Succession Taxes
The New Hampshire legacy & succession tax (RSA86) has been repealed. Accordingly, the tax is no longer payable and no state return needs to be filed. Also, insurance companies no longer require a tax exempt waiver certificate. For more information see the Department of Revenue Administration.
The Federal Estate Tax Return must still be filed with IRS.