The Idaho Inventory and Appraisement of the Estate (IUPC Form 41, governed by Idaho Code § 15-3-706) is the sworn document a personal representative files in probate to list every asset the deceased person owned at death and set a fair market value on each item. It tells the court, the heirs, and any creditors exactly what is in the estate and what it is worth, so the right property reaches the right people.
This form matters because Idaho law gives the personal representative only three months after appointment to prepare it, and the values written on it become the baseline for taxes, creditor claims, and final distribution. Get a value wrong or leave an asset off, and you can face a supplementary inventory demand, an heir’s objection, or even a claim that you breached your duty as personal representative. Idaho probate, when handled without guidance, can stretch past a year and cost upwards of $14,000, so the inventory step done right saves both money and stress.
Here is what you will learn in this guide:
- 📋 What the Inventory form is, who must file it, and the exact statute that requires it
- 🗂️ Every document and number you must gather before you open the form
- ✍️ A line-by-line walkthrough of each schedule, box, and signature block on IUPC Form 41
- 👨👩👧 Three full real-life examples showing what real filers write in each field
- ⚠️ The most common mistakes, the do’s and don’ts, and answers to the questions filers ask most
What the Form Is and Who Must File It
The Idaho Inventory is the personal representative’s signed statement that the attached schedules form a “full and complete inventory of the property owned by the decedent.” It is built directly from Idaho Code § 15-3-706, the section of Idaho’s Uniform Probate Code that spells out this exact duty. The form carries the citation “(I.C. 15-3-706)” right under its title, so you can confirm you have the correct version.
The personal representative must file or prepare it. That is the person the court appoints to run the estate, whether they are named as executor in a will or chosen as administrator when there is no will. The duty applies the same way in both cases. As Idaho probate attorney Lane Erickson explains, an inventory is required even when a person dies intestate, meaning without a will.
The agency that receives the form is the District Court of the Idaho judicial district and county where the estate is being probated. Idaho probate is filed at the county district court level, so a Boise estate goes to the Fourth Judicial District in Ada County, while a Coeur d’Alene estate goes to the First Judicial District in Kootenai County. The statute lets you either send the inventory to the heirs and people who request it, or file it with the court, or both.
The “why” behind the form ties to three connected ideas: the statute creates the duty, the three-month deadline governs the timing, and the personal representative’s fiduciary role creates the penalty for getting it wrong. Each part depends on the others. Skip the inventory and you break the statute; miss the deadline and you risk court action; misstate a value and you breach your duty to the heirs.
Before You Start: Documents and Information You Need
Gather everything before you open the form. The inventory asks for a fair market value on each asset as of the date of death, so you need proof of what each item was worth on that day. Pulling these papers together first turns a stressful task into a simple copying job.
Here is your pre-filing checklist:
- Death certificate. It fixes the date of death, which is the single valuation date for every asset on the form. Without it, you cannot anchor your values, and the court may reject an inventory with a guessed date.
- Letters Testamentary or Letters of Administration. These prove you are the appointed personal representative and start your three-month clock. Filing an inventory before you are appointed has no legal effect.
- Property deeds and the most recent county tax assessment. These identify and help value real estate for Schedule A. A missing deed makes it hard to prove what the estate actually owns.
- Bank and credit union statements dated near the death. These give the cash balances for Schedule C. Using a current balance instead of the date-of-death balance overstates or understates the estate.
- Brokerage and retirement account statements. These supply the values for Schedule B, stocks and bonds. Missing one account is the most common reason a supplementary inventory becomes necessary.
- Vehicle titles and a value lookup (such as Kelley Blue Book). Cars, trucks, boats, and trailers go on Schedule D. No title means you cannot confirm the decedent owned the vehicle outright.
- Mortgage payoff statements and loan balances. These fill Schedule E, encumbrances. Forgetting a mortgage makes the net estate look far larger than it is.
- Appraisals for unique items. Real estate, business interests, art, jewelry, guns, and collections often need a qualified, disinterested appraiser under Idaho Code § 15-3-707. Owner guesses on high-value items invite heir objections.
- A marriage record or community property notes. Idaho is a community property state, and the form splits every asset into Community and Separate columns. Misclassifying property changes who inherits what.
If any item is missing, do not invent a number. Call the bank, order the appraisal, or request the payoff statement, then enter the real figure.
Where to Get the Form and How to Access It
The Inventory is a fillable PDF titled “IUPC Form 41 – Inventory (I.C. 15-3-706).” It is part of the Idaho State Bar’s probate estate administration forms packet and is also available through probate form services such as the Idaho IUPC041 Inventory page. Because government forms change quietly, always confirm both the form name and the form ID before you start so you do not fill out a similar but wrong document.
You can complete the form two ways. Open the PDF and type directly into the fields on your computer, then save and print it. Or print it blank and fill it in by hand using black ink and clear block letters. Typing is the safer choice because the recapitulation totals and schedule entries must match, and typed numbers are easier for the clerk and heirs to read.
If you fill it out online, save your progress often. Closing the browser tab on an unsaved form means starting over. Personal representatives lose hours this way, and the lost time pushes the whole probate timeline back.
A note on county practice: some Idaho district court clerks accept forms in person, some by mail, and a growing number through the Idaho iCourt e-filing portal. The best move is to call the clerk in your county and ask how they prefer to receive the inventory. A short, friendly call to the probate clerk prevents a rejected filing and builds goodwill for the rest of the case.
Step-by-Step: How to Fill Out IUPC Form 41 Line by Line
Fill the form from the top down. Complete the caption first, then the sworn statement, then sign, then build each schedule, and finish with the recapitulation. Below is every field in the order it appears.
Caption: Judicial District and County
What it asks in plain English. The top of the form asks which Idaho judicial district and which county is handling the estate.
How to answer it. Write the number of the judicial district in the first blank and the county name in the second. Idaho has seven judicial districts, each covering set counties.
A specific example answer. Maria Lopez is probating her father’s estate in Boise, so she writes Fourth in the district blank and Ada in the county blank.
A nuance or edge case. If the decedent owned property in more than one county, the case still belongs to the single county where probate was opened, not where each asset sits. Out-of-county real estate still goes on Schedule A.
A common mistake and its consequence. Filers often write the wrong district number for their county, and the clerk returns the form for correction, costing days against your three-month deadline.
A misconception about this field. Many people think the district and county must match where the decedent died. They must match where probate was filed, which is usually the county of the decedent’s permanent home.
“In the Matter of the Estate of” and Case Number
What it asks in plain English. This box asks for the deceased person’s name and the case number the court already assigned.
How to answer it. Type the decedent’s full legal name on the line in the matter caption, then copy the case number exactly from your Letters or the petition order into the CASE NO. blank.
A specific example answer. Maria enters Robert James Lopez as the decedent and copies CV-2026-1184 into the case number box.
A nuance or edge case. If the decedent used more than one name, such as a maiden name or a business alias, match the name already used on the court file, not a nickname.
A common mistake and its consequence. Leaving the case number blank or transposing a digit means the clerk cannot link the inventory to the file, and it sits unprocessed.
A misconception about this field. Some filers think the form creates a new case. It attaches to the existing probate case, so the number must already exist.
Statement Paragraph 1: Full and Complete Inventory
What it asks in plain English. Paragraph 1 is your sworn promise that the attached schedules list everything the decedent owned, as far as you know.
How to answer it. You do not write anything in paragraph 1; you adopt it by signing later. Your job is to make sure the schedules truly are complete before you sign.
A specific example answer. Maria reads the line, confirms she has listed the house, both bank accounts, the truck, and the furniture, and only then moves on.
A nuance or edge case. The phrase “as far as the same has come to the possession or knowledge of the undersigned” protects you for assets you could not have known about, which is why honest effort matters more than perfection.
A common mistake and its consequence. Signing while knowing an asset is missing turns an honest oversight into a false statement, which can support a breach-of-duty claim by an heir.
A misconception about this field. People think they must value assets they have not yet found. You list what you know now and file a supplementary inventory later for anything new.
Statement Paragraph 2: Date of Death and Who Valued the Property
What it asks in plain English. Paragraph 2 asks you to confirm the values are fair market values as of the date of death, and to say who set those values.
How to answer it. Write the date of death in the blank using a clear format such as March 14, 2026, then check box (a) if you valued the property yourself or box (b) if a qualified, disinterested appraiser helped. If you check (b), the appraiser’s name and address must appear in the schedules next to the items they valued.
A specific example answer. Maria writes March 14, 2026 and checks box (a) because she valued the cash and furniture herself but lists her real estate appraiser under box (b) for the house.
A nuance or edge case. You can use both boxes. Many estates have the owner value simple items and an appraiser value the house or a business, so you check (a) for some assets and (b) for others, identifying each appraiser in the schedule.
A common mistake and its consequence. Using a current value instead of the date-of-death value, required by Idaho Code § 15-3-706, throws off taxes and creditor math and can force a corrected filing.
A misconception about this field. Filers think only a licensed appraiser can set any value. The form lets the personal representative value property directly under box (a) for items they reasonably understand.
Date and Signature Block
What it asks in plain English. This block asks for the date you sign, your signature, and your typed name, address, and phone number.
How to answer it. Enter the signing date, sign on the X line, then type or print your name, mailing address, and telephone number on the lines below. If an entity serves as personal representative, an authorized officer signs.
A specific example answer. Maria signs, then types Maria Lopez, 742 Birch Lane, Boise, ID 83702, (208) 555-0147 below her signature.
A nuance or edge case. If two co-personal representatives serve, both should sign, and both names and addresses should appear so the court knows who is accountable.
A common mistake and its consequence. Forgetting to print the address and phone number leaves the court and heirs no way to reach you, which can delay requests and approvals.
A misconception about this field. Many think this signature must be notarized. The standard IUPC Form 41 is signed by the personal representative; check your county clerk’s instruction, since some courts ask for notarization while the base form does not require it.
Recapitulation: Community and Separate Property Totals
What it asks in plain English. The recapitulation is a summary page that adds up each schedule into two columns, Community Property and Separate Property.
How to answer it. Fill this page last. After you complete Schedules A through E, copy each schedule’s total into the matching line, subtract the Schedule E encumbrances, and write the TOTAL NET VALUE for each column.
A specific example answer. Maria lists $310,000 community real estate on the Schedule A line, $28,000 community cash on the Schedule C line, subtracts ($95,000) for the mortgage on Schedule E, and totals the net columns.
A nuance or edge case. Idaho is a community property state, so assets earned during marriage usually go in the Community column and gifts or inheritances the decedent received usually go in the Separate column. A single person’s estate uses only the Separate column.
A common mistake and its consequence. Recapitulation totals that do not match the schedule totals signal a math error, and heirs or the court may question the entire inventory.
A misconception about this field. Filers think the recapitulation replaces the schedules. It only summarizes them; you must still complete every schedule that applies.
Schedule A: Real Estate
What it asks in plain English. Schedule A lists every piece of land or building the decedent owned, with a value in the Community or Separate column.
How to answer it. Number each item, write a clear legal or street description, and enter the fair market value as of death in the correct column. Use a recent appraisal or the county assessor’s market value, not the purchase price.
A specific example answer. Maria enters item 1, Single-family home, 742 Birch Lane, Boise, Ada County, and $310,000 in the Community Property column.
A nuance or edge case. List the gross value of the real estate here and put the mortgage separately on Schedule E. Do not subtract the loan on this line, because the form nets it out in the recapitulation.
A common mistake and its consequence. Listing only the equity instead of the full value distorts both the asset and the encumbrance totals and confuses the net calculation.
A misconception about this field. People think jointly titled property with a right of survivorship belongs here. Property that passes automatically to a survivor is a non-probate asset and usually stays off the inventory.
Schedule B: Stocks and Bonds
What it asks in plain English. Schedule B lists investment holdings such as company stock, mutual funds, and bonds.
How to answer it. Number each holding, describe it with the company or fund name and share count, and enter the date-of-death value from the brokerage statement in the right column.
A specific example answer. Marcus, valuing his late mother’s estate, enters 200 shares Apple Inc. (AAPL) and $41,000 in the Separate Property column because she inherited the shares.
A nuance or edge case. For stocks, fair market value on the date of death is the average of the high and low trading price that day, which your brokerage can confirm in writing.
A common mistake and its consequence. Using the value on the day you fill out the form rather than the date of death misstates the estate and can affect any estate tax return.
A misconception about this field. Filers think a 401(k) or IRA with a named beneficiary goes here. Accounts with valid beneficiaries pass outside probate and usually do not belong on the inventory.
Schedule C: Mortgages, Notes, and Cash
What it asks in plain English. Schedule C lists cash, bank accounts, and money owed to the decedent, such as a promissory note someone signed.
How to answer it. Number each item, describe the account or note, and enter the date-of-death balance in the proper column. Include checking, savings, certificates of deposit, and cash on hand.
A specific example answer. Janet, settling her husband’s estate after a long marriage, enters Idaho Central Credit Union checking #4471 and $12,300 in the Community Property column.
A nuance or edge case. If the decedent loaned money and holds a signed note, list the unpaid balance owed to the estate here, because that money is an asset the estate can collect.
A common mistake and its consequence. Reporting the live balance on filing day instead of the death-date balance overstates or understates cash and triggers questions from heirs tracking the money.
A misconception about this field. People think a payable-on-death account belongs here. A POD account passes directly to the named person and is normally a non-probate asset.
Schedule D: Other Miscellaneous Property
What it asks in plain English. Schedule D is the catch-all for everything else, including vehicles, furniture, jewelry, tools, guns, collections, and business interests.
How to answer it. Number each item or grouping, describe it plainly, and enter a fair market value. For ordinary household goods, a single grouped “garage sale value” estimate is acceptable, while high-value items get listed and valued one by one.
A specific example answer. Maria enters item 1, 2019 Ford F-150 truck, VIN ending 7732, $24,000, and a separate item Household furnishings and personal effects (grouped), $3,500.
A nuance or edge case. Idaho attorney Lane Erickson suggests walking room by room and judging garage-sale values for everyday items, while itemizing significant pieces like coin collections, guns, and jewelry separately.
A common mistake and its consequence. Lumping a valuable collection into the grouped furniture value hides real worth and can prompt an heir to demand a supplementary inventory.
A misconception about this field. Filers think every spoon and shirt must be listed. Ordinary low-value goods can be grouped; only items of real significance need their own line.
Schedule E: Encumbrances
What it asks in plain English. Schedule E lists the debts secured by the assets above, such as the mortgage on the house or a loan on the truck.
How to answer it. Number each debt, describe it, and enter the payoff balance as of death in parentheses, since these amounts reduce the net estate. Match each encumbrance to the asset it burdens.
A specific example answer. Maria enters Mortgage, 742 Birch Lane (Wells Fargo) and ($95,000) in the Community Property column.
A nuance or edge case. Only secured debts tied to listed property go here. General unsecured debts like credit cards are handled through the separate creditor claims process, not on this schedule.
A common mistake and its consequence. Forgetting the mortgage makes the estate look far larger than it is, which can inflate fees and alarm heirs who expect a bigger inheritance.
A misconception about this field. People think funeral bills and credit cards belong here. Those are claims against the estate, paid later, and are not encumbrances on this inventory.
Three Filled-Out Examples Using Real Scenarios
Below are three common Idaho estates and what each personal representative writes on IUPC Form 41. Each follows one named filer through the form.
Scenario 1 — Maria Lopez: estate with a house, truck, and bank accounts (community property)
| Form Section | What Maria Enters |
|---|---|
| Judicial District / County | Fourth / Ada |
| In the Matter of the Estate of | Robert James Lopez |
| Case No. | CV-2026-1184 |
| Date of death (Paragraph 2) | March 14, 2026 |
| Who valued the property | Box (a) self, plus box (b) appraiser for the house |
| Schedule A — Real Estate | Home, 742 Birch Lane, Boise — $310,000 (Community) |
| Schedule C — Cash | Checking and savings — $28,000 (Community) |
| Schedule D — Other | 2019 Ford F-150 — $24,000; furnishings — $3,500 |
| Schedule E — Encumbrances | Mortgage — ($95,000) (Community) |
| Signature block | Maria Lopez, 742 Birch Lane, Boise, ID 83702 |
Scenario 2 — Marcus Reed: smaller estate, no real property, mostly investments (separate property)
| Form Section | What Marcus Enters |
|---|---|
| Judicial District / County | First / Kootenai |
| In the Matter of the Estate of | Helen Marie Reed |
| Case No. | CV-2026-0992 |
| Date of death (Paragraph 2) | January 8, 2026 |
| Who valued the property | Box (a) the undersigned |
| Schedule A — Real Estate | None |
| Schedule B — Stocks and Bonds | 200 shares Apple Inc. — $41,000 (Separate) |
| Schedule C — Cash | Savings account — $9,400 (Separate) |
| Schedule D — Other | Jewelry (appraised) — $2,800; furnishings — $1,200 |
| Signature block | Marcus Reed, 88 Lakeview Dr, Coeur d’Alene, ID 83814 |
Scenario 3 — Janet Carter: larger estate with a business interest and out-of-county land (long marriage)
| Form Section | What Janet Enters |
|---|---|
| Judicial District / County | Seventh / Bonneville |
| In the Matter of the Estate of | David Allen Carter |
| Case No. | CV-2026-1530 |
| Date of death (Paragraph 2) | April 2, 2026 |
| Who valued the property | Box (b) appraiser for land and business |
| Schedule A — Real Estate | Home, Idaho Falls — $365,000; farmland, Jefferson County — $420,000 (Community) |
| Schedule B — Stocks and Bonds | Mutual fund account — $76,000 (Community) |
| Schedule C — Cash | Checking, savings, CD — $54,000 (Community) |
| Schedule D — Other | 50% interest in Carter Welding LLC — $180,000; 2 vehicles — $38,000 |
| Schedule E — Encumbrances | Mortgage — ($140,000); equipment loan — ($22,000) |
Beyond these three, picture Aisha Bennett, who is administering her brother’s intestate estate and lists only a car and a small savings account, and Tom Whitfield, a co-personal representative serving with his sister, who makes sure both their names appear in the signature block.
How to File the Completed Form
Idaho law gives you a choice: send the inventory to interested persons who request it, file it with the District Court, or do both. Many personal representatives both mail copies to the heirs and file the original with the court so the record is clear. Confirm your county’s preference with the clerk before you submit.
- In person. Take the signed original to the District Court clerk in the county handling the estate, such as the Ada County Courthouse at 200 W. Front Street, Boise. There is generally no separate fee to file the inventory itself, since fees are charged at the probate opening. Ask the clerk to stamp a copy as proof of filing and keep it.
- By mail. Mail the signed original to that same county clerk’s office. Include a self-addressed stamped envelope and a copy you want returned file-stamped, so you have proof the inventory was received. Use tracked mail and save the receipt.
- Electronically. Many Idaho courts use the iCourt e-filing portal, where attorneys must e-file and self-represented filers often may. The portal returns an electronic confirmation, which is your proof of filing; save the PDF.
- To the heirs directly. Mail or email a copy to each heir or beneficiary and to anyone who requested it under the statute. Keep a list of who received it and when.
Whatever channel you use, keep the date-stamped copy. That stamp is your evidence you met the three-month duty, and it protects you if an heir later claims the inventory was late.
What Happens After You File
Once the inventory is filed or sent, the heirs and beneficiaries can review exactly what the estate holds and what it is worth. This is often the moment families finally see the full picture of an inheritance, so expect questions about specific values. Answering them openly heads off disputes.
The inventory also sets the working numbers for the rest of probate. Creditors who filed claims are paid from these assets, any estate or income tax returns draw on these values, and the final accounting and distribution flow from this baseline. If you later discover an asset you missed or learn a value was wrong, Idaho Code § 15-3-708 requires you to prepare a supplementary inventory and give it to the same people who got the original.
The plain meaning of that supplementary rule is simple: the inventory is a living document, not a one-time guess. The consequence of ignoring a newly found asset is real, because heirs can ask the court to compel a corrected filing and question your handling of the estate. For example, when Marcus found a forgotten savings bond two months after filing, he added it on a short supplementary inventory and avoided any dispute.
Mistakes to Avoid When Filling Out the Form
- Using a current value instead of the date-of-death value — this misstates the estate and can force a corrected filing.
- Leaving the case number blank or wrong — the clerk cannot match the form to your case, so it sits unprocessed.
- Writing the wrong judicial district for your county — the clerk returns the form and burns days off your deadline.
- Listing only home equity on Schedule A — it distorts both the asset and encumbrance totals.
- Forgetting the mortgage on Schedule E — the net estate looks far larger than it really is.
- Including non-probate assets like POD accounts or beneficiary IRAs — it overstates the probate estate and confuses distribution.
- Misclassifying community versus separate property — it changes who is entitled to inherit each asset.
- Hiding a valuable collection inside grouped furniture — heirs can demand a supplementary inventory.
- Recapitulation totals that do not match the schedules — the math error casts doubt on the whole filing.
- Signing while knowing an asset is missing — it can turn an oversight into a false sworn statement.
- Skipping the appraiser identification under box (b) — the court cannot confirm who valued high-value items.
- Missing the three-month deadline — it exposes you to court action and heir complaints.
Do’s and Don’ts
Do:
- Do value every asset as of the date of death, because that single date controls taxes and claims.
- Do gather statements and deeds first, because real numbers beat guesses and prevent rework.
- Do split each asset into the correct Community or Separate column, because Idaho’s community property law decides inheritance.
- Do hire a qualified, disinterested appraiser for the house, business, or high-value items, because Idaho Code § 15-3-707 supports it and it shields you from objections.
- Do keep a date-stamped copy, because it proves you met the deadline.
- Do file a supplementary inventory for anything found later, because the statute requires it.
Don’t:
- Don’t include assets that pass outside probate, because they are not part of this inventory.
- Don’t subtract loans on the asset schedules, because encumbrances belong on Schedule E.
- Don’t guess at the value of unique property, because an objecting heir can force an appraisal anyway.
- Don’t sign before the schedules are truly complete, because your signature is a sworn statement.
- Don’t miss the three-month window, because delay invites court supervision.
- Don’t ignore the clerk’s local format request, because a rejected filing wastes time.
Pros and Cons of Filing on Your Own vs. With Help
| Filing Pro Se (On Your Own) | Filing With an Attorney |
|---|---|
| Saves money, since Idaho probate with guidance can cost upwards of $14,000 | Costs more, but the fee is usually a proper estate expense |
| You learn the estate in detail, which helps with the final accounting | Saves time and mental energy during a hard season |
| Full control over timing and communication with heirs | Reduces the risk of misclassifying community vs. separate property |
| Works well for simple estates with cash, a car, and one home | Strongly advised for business interests, out-of-state land, or family conflict |
| No third party in your family’s private finances | Lowers the chance of a breach-of-duty claim from heirs |
A simple estate like Marcus’s, with only investments and cash, is a fair candidate for filing alone. A complex estate like Janet’s, with a business and farmland, leans toward professional help. The right choice depends on the estate’s size, the asset mix, and whether the heirs get along.
Inventory vs. Supplementary Inventory
| IUPC Form 41 Inventory (§ 15-3-706) | Supplementary Inventory (§ 15-3-708) |
|---|---|
| The first full list of assets and values | A follow-up filing for newly found or revalued assets |
| Due within three months of appointment | Prepared promptly whenever new information appears |
| Establishes the baseline estate value | Corrects or adds to that baseline |
| Sent to heirs and people who request it | Sent to the same people who got the original |
| Covers everything known at the time | Covers only the change |
FAQs
Do I have to file the inventory with the court?
No. Idaho Code § 15-3-706 lets you either file it with the court or send it to heirs and anyone who requests it. Many representatives do both to keep a clean record.
Do I have only three months to complete the inventory?
Yes. Idaho’s Uniform Probate Code directs the personal representative to prepare the inventory within three months after appointment, so start gathering documents right away.
Do I need a professional appraiser for every asset?
No. Under box (a) you may value property yourself, and you only need a qualified, disinterested appraiser for items you cannot reasonably value, like a home or business.
Do I list the date-of-death value or today’s value in the schedules?
Yes, use the date-of-death value. Paragraph 2 of the form requires fair market value as of the date the decedent died, not the day you fill out the form.
Do I put the mortgage on Schedule A with the house?
No. List the full home value on Schedule A and put the mortgage payoff on Schedule E, since the form nets encumbrances in the recapitulation.
Do payable-on-death and beneficiary accounts go on the inventory?
No. Accounts that pass to a named beneficiary or survivor are non-probate assets and normally stay off IUPC Form 41.
Do I write values in the Community or Separate column?
Yes, you must choose. Idaho is a community property state, so marital assets usually go in Community and gifts or inheritances the decedent received go in Separate.
Do I need an inventory if there was no will?
Yes. An inventory is required even for an intestate estate, because the duty falls on the personal representative regardless of whether a will exists.
Do I have to itemize every piece of furniture in Schedule D?
No. You may group ordinary household goods at a garage-sale value and itemize only significant pieces like jewelry, guns, or collections.
Do co-personal representatives both sign the form?
Yes. When two people serve together, both should sign and list their names and addresses so the court knows who is accountable.
Do I have to fix the inventory if I find an asset later?
Yes. Idaho Code § 15-3-708 requires a supplementary inventory for any asset found later or any value that turns out to be wrong.
Do credit card and funeral bills go on Schedule E?
No. Schedule E is only for secured encumbrances like a mortgage; unsecured debts are handled through the separate creditor claims process.
Do I need the form notarized?
No, the base IUPC Form 41 is signed by the personal representative, but check your county clerk, since some courts request notarization.
Do I use the purchase price for real estate?
No. Use the fair market value as of the date of death, drawn from a recent appraisal or the county assessor’s market value, not what the decedent originally paid.
Related reading
- How to Fill Out the Indiana Inventory and Appraisement of the Estate + FAQs
- How to Fill Out the Utah Inventory and Appraisement of the Estate + FAQs
- How to Fill Out the Hawaii Inventory and Appraisement of the Estate + FAQs
- How to Fill Out the Maine Probate Inventory and Appraisement of the Estate (Form DE-405) + FAQs
- How to Fill Out North Dakota Inventory and Appraisement of the Estate + FAQs
- How to Fill Out the Rhode Island Inventory and Appraisement of the Estate + FAQs
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